EVA 14 LTD - Accounts

EVA 14 LTD
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	390	756
		390	756
Current assets
Debtors		10,633	6,842
Cash at bank and in hand		1,899	8,683
		12,532	15,525
Creditors: amount falling due within one year		(1,656)	(3,943)
Net current assets		10,876	11,582

Total assets less current liabilities		11,266	12,338
Net assets		11,266	12,338

Capital and reserves
Called up share capital		100	100
Profit and loss account		11,166	12,238
Shareholders' funds		11,266	12,338

For the period ended 31 May 2026 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 19 June 2026 and were signed by:

-------------------------------
Ivan Kisyov
Director

EVA 14 LTD
Notes to the Abridged Financial Statements
For the Period 01 April 2025 to 31 May 2026

General Information

EVA 14 LTD is a private company, limited by shares, registered in England and Wales, registration number 09119850, registration address Flat 4 Grove Court, Grove Road, SUTTON, SM1 2AJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Equipment

4 yrs Straight Line

2.	Average number of employees Average number of employees during the period was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Equipment	Total
	£	£
At 01 April 2025	-	-
Additions	3,897	3,897
Disposals	-	-
At 31 May 2026	3,897	3,897
Depreciation
At 01 April 2025	3,141	3,141
Charge for period	366	366
On disposals	-	-
At 31 May 2026	3,507	3,507
Net book values
Closing balance as at 31 May 2026	390	390
Opening balance as at 01 April 2025	756	756

Registered Number: 09119850
England and Wales
EVA 14 LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 May 2026