REGISTERED NUMBER: 07739420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

English and Vocational Academy (EVA) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Foulkes

REGISTERED OFFICE:

Rodney Lodge

Rodney Road

Cheltenham

Gloucestershire

GL50 1HX

REGISTERED NUMBER:

07739420 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Intangible assets

4

248,775

284,314

Tangible assets

5

20,972

25,831

269,747

310,145

CURRENT ASSETS

Stocks

1,200

1,200

Debtors

6

107,115

74,695

Cash at bank and in hand

960

618

109,275

76,513

CREDITORS

Amounts falling due within one year

7

187,251

119,225

NET CURRENT LIABILITIES

(77,976

)

(42,712

)

TOTAL ASSETS LESS CURRENT LIABILITIES

191,771

267,433

CREDITORS

Amounts falling due after more than one year

8

431,000

215,698

NET (LIABILITIES)/ASSETS

(239,229

)

51,735

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(239,329

)

51,635

SHAREHOLDERS' FUNDS

(239,229

)

51,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2026 and were signed by:

Mr D Foulkes - Director

1.	STATUTORY INFORMATION

English and Vocational Academy (EVA) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years. Prior to 2014 goodwill was amortised over five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 43 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

750,000

AMORTISATION

At 1 November 2024

465,686

Charge for year

35,539

At 31 October 2025

501,225

NET BOOK VALUE

At 31 October 2025

248,775

At 31 October 2024

284,314

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

91,786

Additions

1,685

At 31 October 2025

93,471

DEPRECIATION

At 1 November 2024

65,955

Charge for year

6,544

At 31 October 2025

72,499

NET BOOK VALUE

At 31 October 2025

20,972

At 31 October 2024

25,831

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

62,327

14,264

Other debtors

44,788

60,431

107,115

74,695

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

7,578

17,075

Hire purchase contracts

698

6,229

Trade creditors

58,971

66,449

Taxation and social security

5,099

5,935

Other creditors

114,905

23,537

187,251

119,225

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

698

Other creditors

431,000

215,000

431,000

215,698

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Foulkes.