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COMPANY REGISTRATION NUMBER: 07771862

Eva International Media Ltd

Filleted Unaudited Financial Statements

31 December 2025

Eva International Media Ltd

Financial Statements

Year Ended 31 December 2025

Contents | Pages

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements | 1

Statement of Financial Position | 2 to 3

Notes to the Financial Statements | 4 to 8

Eva International Media Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Eva International Media Ltd

Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eva International Media Ltd for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.
BROOKS & CO. Chartered Accountants
9 Cheam Road Ewell Epsom Surrey KT17 1SP
16 July 2026

Eva International Media Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 3,400 | 7,144
Tangible assets | 6 | 17,755 | 53,146
| -------- | --------
| 21,155 | 60,290

Current assets

Debtors | 7 | 362,848 | 333,966
Cash at bank and in hand | 1,021,227 | 969,538
| ------------ | ------------
| 1,384,075 | 1,303,504

Creditors: amounts falling due within one year | 8 | 552,458 | 491,219
| ------------ | ------------
Net current assets | 831,617 | 812,285
| --------- | ---------
Total assets less current liabilities | 852,772 | 872,575

Provisions

Taxation including deferred tax | 3,141 | 11,670
| --------- | ---------
Net assets | 849,631 | 860,905
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 849,531 | 860,805
| --------- | ---------
Shareholders funds | 849,631 | 860,905
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Eva International Media Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

Miss P Raja |
Director |

Company registration number: 07771862

Eva International Media Ltd

Notes to the Financial Statements

Year Ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 9 Cheam Road, Ewell, Epsom, Surrey, KT17 1SP, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website Development | - | Over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 33% on cost
| Motor vehicles | - | 20% on cost
| Equipment | - | 33% on cost

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2024: 17 ).
5. Intangible assets

| Development costs
| £
Cost |
At 1 January 2025 and 31 December 2025 | 64,721
| --------
Amortisation |
At 1 January 2025 | 57,577
Charge for the year | 3,744
| --------
At 31 December 2025 | 61,321
| --------
Carrying amount |
At 31 December 2025 | 3,400
| --------
At 31 December 2024 | 7,144
| --------

6. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 | 36,798 | 36,445 | 50,583 | 33,596 | 157,422
Additions | – | 735 | – | 1,270 | 2,005
Other movements | ( 36,798) | – | – | – | ( 36,798)
| -------- | -------- | -------- | -------- | ---------
At 31 December 2025 | – | 37,180 | 50,583 | 34,866 | 122,629
| -------- | -------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 January 2025 | 16,486 | 23,844 | 30,350 | 33,596 | 104,276
Charge for the year | – | 6,544 | 10,117 | 423 | 17,084
Other movements | ( 16,486) | – | – | – | ( 16,486)
| -------- | -------- | -------- | -------- | ---------
At 31 December 2025 | – | 30,388 | 40,467 | 34,019 | 104,874
| -------- | -------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2025 | – | 6,792 | 10,116 | 847 | 17,755
| -------- | -------- | -------- | -------- | ---------
At 31 December 2024 | 20,312 | 12,601 | 20,233 | – | 53,146
| -------- | -------- | -------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 319,886 | 286,587
Other debtors | 42,962 | 47,379
| --------- | ---------
| 362,848 | 333,966
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 224,588 | 228,160
Corporation tax | 11,486 | 39,701
Social security and other taxes | 14,314 | 29,671
Other creditors - S/L credit balances | 41,430 | 29,636
Other creditors | 260,640 | 164,051
| --------- | ---------
| 552,458 | 491,219
| --------- | ---------

9. Director's advances, credits and guarantees
During the year the director, Miss P Raja , advanced loans to the company. These were interest-free and repayable on demand. The amount outstanding at the year end was £3,612, (2024: £3,523) and is disclosed in note 9.
10. Related party transactions
The company was under the control of Miss P Raja throughout the year. Miss Raja is a managing director and a sole shareholder. A loan from Miss P Raja subsisted during the year, as disclosed in note 10.