Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11477247 Mr M A Iandoli Mr S Rae Mr C R Calder Mrs K J Davies EVOAI Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11477247 2025-03-31 11477247 2026-03-31 11477247 2025-04-01 2026-03-31 11477247 frs-core:CurrentFinancialInstruments 2026-03-31 11477247 frs-core:ComputerEquipment 2026-03-31 11477247 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11477247 frs-core:ComputerEquipment 2025-03-31 11477247 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 11477247 frs-core:FurnitureFittings 2026-03-31 11477247 frs-core:FurnitureFittings 2025-04-01 2026-03-31 11477247 frs-core:FurnitureFittings 2025-03-31 11477247 frs-core:MotorVehicles 2026-03-31 11477247 frs-core:MotorVehicles 2025-04-01 2026-03-31 11477247 frs-core:MotorVehicles 2025-03-31 11477247 frs-core:OtherResidualIntangibleAssets 2026-03-31 11477247 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 11477247 frs-core:OtherResidualIntangibleAssets 2025-03-31 11477247 frs-core:ShareCapital 2026-03-31 11477247 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11477247 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11477247 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11477247 frs-bus:SmallEntities 2025-04-01 2026-03-31 11477247 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11477247 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11477247 1 2025-04-01 2026-03-31 11477247 frs-bus:Director1 2025-04-01 2026-03-31 11477247 frs-bus:Director2 2025-04-01 2026-03-31 11477247 frs-bus:Director3 2025-04-01 2026-03-31 11477247 frs-bus:Director4 2025-04-01 2026-03-31 11477247 frs-countries:EnglandWales 2025-04-01 2026-03-31 11477247 2024-03-31 11477247 2025-03-31 11477247 2024-04-01 2025-03-31 11477247 frs-core:CurrentFinancialInstruments 2025-03-31 11477247 frs-core:ShareCapital 2025-03-31 11477247 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11477247
Evo Digital Technologies Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11477247
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,141,466 871,138
Tangible Assets 5 21,524 25,103
1,162,990 896,241
CURRENT ASSETS
Debtors 6 156,416 171,609
Cash at bank and in hand 306,429 115,624
462,845 287,233
Creditors: Amounts Falling Due Within One Year 7 (564,373 ) (802,762 )
NET CURRENT ASSETS (LIABILITIES) (101,528 ) (515,529 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,061,462 380,712
NET ASSETS 1,061,462 380,712
CAPITAL AND RESERVES
Called up share capital 3,385,600 2,600,600
Profit and Loss Account (2,324,138 ) (2,219,888 )
SHAREHOLDERS' FUNDS 1,061,462 380,712
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For the year ending 31 March 2026 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 S Rae
Director
3rd July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Evo Digital Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11477247 . The registered office is 4th Floor, 100 Fenchurch Street, London, EC3M 5JD.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebabtes, value added tax and other sales taxes
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Computer software It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 3 year straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 50% on cost and 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2025: 16)
23 16
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 1,066,856
Additions 385,527
As at 31 March 2026 1,452,383
Amortisation
As at 1 April 2025 195,718
Provided during the period 115,199
As at 31 March 2026 310,917
Net Book Value
As at 31 March 2026 1,141,466
As at 1 April 2025 871,138
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 16,995 7,798 40,450 65,243
Additions - 2,456 5,866 8,322
Disposals - (356 ) - (356 )
As at 31 March 2026 16,995 9,898 46,316 73,209
Depreciation
As at 1 April 2025 7,239 3,223 29,678 40,140
Provided during the period 4,878 1,465 5,202 11,545
As at 31 March 2026 12,117 4,688 34,880 51,685
Net Book Value
As at 31 March 2026 4,878 5,210 11,436 21,524
As at 1 April 2025 9,756 4,575 10,772 25,103
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 76,707 87,349
Amounts owed by group undertakings 68,360 54,328
Other debtors 11,349 29,932
156,416 171,609
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 356,197 456,937
Other creditors 18,681 73,147
Taxation and social security 189,495 272,678
564,373 802,762
8. Ultimate Parent Undertaking and Controlling Party
The ultimate parent company is EVOAI Limited . EVOAI Limited was incorporated in England and Wales. 
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