Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07561873 Mr David Staiano Ms Rachel O'Malley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07561873 2024-03-31 07561873 2025-03-31 07561873 2024-04-01 2025-03-31 07561873 frs-core:CurrentFinancialInstruments 2025-03-31 07561873 frs-core:Non-currentFinancialInstruments 2025-03-31 07561873 frs-core:ComputerEquipment 2025-03-31 07561873 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07561873 frs-core:ComputerEquipment 2024-03-31 07561873 frs-core:FurnitureFittings 2025-03-31 07561873 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07561873 frs-core:FurnitureFittings 2024-03-31 07561873 frs-core:ShareCapital 2025-03-31 07561873 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07561873 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07561873 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07561873 frs-bus:SmallEntities 2024-04-01 2025-03-31 07561873 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07561873 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07561873 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07561873 frs-bus:Director1 2024-04-01 2025-03-31 07561873 frs-bus:Director1 2024-03-31 07561873 frs-bus:Director1 2025-03-31 07561873 frs-bus:Director2 2024-04-01 2025-03-31 07561873 frs-countries:Scotland 2024-04-01 2025-03-31 07561873 2023-03-31 07561873 2024-03-31 07561873 2023-04-01 2024-03-31 07561873 frs-core:CurrentFinancialInstruments 2024-03-31 07561873 frs-core:Non-currentFinancialInstruments 2024-03-31 07561873 frs-core:ShareCapital 2024-03-31 07561873 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07561873 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31
Registered number: 07561873
Evoke3D Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mac Kotecha & Company
Evoke3D Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Evoke3D Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07561873

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,305 |  | 4,594
|  |  | 5,305 |  | 4,594
CURRENT ASSETS
Debtors | 5 | 86,670 |  | 73,359 |
|  | 86,670 |  | 73,359 |
Creditors: Amounts Falling Due Within One Year | 6 | (84,697 ) |  | (71,748 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,973 |  | 1,611
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,278 |  | 6,205
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,480 ) |  | (3,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (1,326 ) |  | (1,045 )
NET ASSETS |  |  | 472 |  | 1,660
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 372 |  | 1,560
SHAREHOLDERS' FUNDS |  |  | 472 |  | 1,660

Page 1
Page 2
Evoke3D Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr David Staiano Director
09/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Evoke3D Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Evoke3D Limited Registered number 07561873 is a limited by shares company incorporated in Scotland. The Registered Office is 20 Reventlow Road, Eltham, London, SE9 2DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and discounts offered.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Evoke3D Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,186 | 19,289 | 21,475
Additions | 79 | 2,400 | 2,479
As at 31 March 2025 | 2,265 | 21,689 | 23,954
Depreciation
As at 1 April 2024 | 1,848 | 15,033 | 16,881
Provided during the period | 104 | 1,664 | 1,768
As at 31 March 2025 | 1,952 | 16,697 | 18,649
Net Book Value
As at 31 March 2025 | 313 | 4,992 | 5,305
As at 1 April 2024 | 338 | 4,256 | 4,594

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,478 |  | 5,145
Corporation tax recoverable assets | 20,444 |  | 16,916
Directors' loan accounts | 61,748 |  | 51,298
| 86,670 |  | 73,359

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 11,378 |  | 10,839
Corporation tax | 28,036 |  | 29,261
Other taxes and social security | 422 |  | 506
VAT | 41,135 |  | 28,760
Accruals and deferred income | 3,726 |  | 2,382
| 84,697 |  | 71,748

Page 4
Page 5
Evoke3D Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,480 |  | 3,500

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 1,326 |  | 1,045

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Staiano | 51,295 | 10,453 | - | - | 61,748

The above loan is unsecured and repayable on demand. Interest is paid on the outstanding balance at the Official Rate.
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 31,000 |  | 30,000

Included in dividends paid of £31,000 (2024: £30,000) were dividends paid to the following directors:
Mr David Staiano: £24,800 (2024: £24,000)
Ms Rachel O'Malley: £6,200 (2024: £6,000)
Page 5