Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09789457 Dr I A Banter Dr M Papadopoulou true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09789457 2024-09-30 09789457 2025-09-30 09789457 2024-10-01 2025-09-30 09789457 frs-core:CurrentFinancialInstruments 2025-09-30 09789457 frs-core:Non-currentFinancialInstruments 2025-09-30 09789457 frs-core:BetweenOneFiveYears 2025-09-30 09789457 frs-core:ComputerEquipment 2025-09-30 09789457 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09789457 frs-core:ComputerEquipment 2024-09-30 09789457 frs-core:FurnitureFittings 2025-09-30 09789457 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09789457 frs-core:FurnitureFittings 2024-09-30 09789457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 09789457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09789457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 09789457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09789457 frs-core:MotorVehicles 2025-09-30 09789457 frs-core:MotorVehicles 2024-10-01 2025-09-30 09789457 frs-core:MotorVehicles 2024-09-30 09789457 frs-core:PlantMachinery 2025-09-30 09789457 frs-core:PlantMachinery 2024-10-01 2025-09-30 09789457 frs-core:PlantMachinery 2024-09-30 09789457 frs-core:WithinOneYear 2025-09-30 09789457 frs-core:ShareCapital 2025-09-30 09789457 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09789457 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09789457 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09789457 frs-bus:SmallEntities 2024-10-01 2025-09-30 09789457 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09789457 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09789457 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 09789457 frs-bus:OrdinaryShareClass1 2025-09-30 09789457 1 2024-10-01 2025-09-30 09789457 frs-bus:Director1 2024-10-01 2025-09-30 09789457 frs-bus:Director1 2024-09-30 09789457 frs-bus:Director1 2025-09-30 09789457 frs-bus:Director2 2024-10-01 2025-09-30 09789457 frs-core:CurrentFinancialInstruments 1 2025-09-30 09789457 frs-core:CurrentFinancialInstruments 2 2025-09-30 09789457 frs-countries:EnglandWales 2024-10-01 2025-09-30 09789457 2023-09-30 09789457 2024-09-30 09789457 2023-10-01 2024-09-30 09789457 frs-core:CurrentFinancialInstruments 2024-09-30 09789457 frs-core:Non-currentFinancialInstruments 2024-09-30 09789457 frs-core:BetweenOneFiveYears 2024-09-30 09789457 frs-core:WithinOneYear 2024-09-30 09789457 frs-core:ShareCapital 2024-09-30 09789457 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09789457 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 09789457 frs-core:CurrentFinancialInstruments 1 2024-09-30 09789457 frs-core:CurrentFinancialInstruments 2 2024-09-30
Registered number: 09789457
Evamed UK Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Nichols & Co (Accountancy) Limited
Evamed UK Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Evamed UK Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09789457

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 235,141 |  | 309,346
|  |  | 235,141 |  | 309,346
CURRENT ASSETS
Debtors | 5 | 393,813 |  | 322,119 |
Cash at bank and in hand |  | 117,652 |  | 90,601 |
|  | 511,465 |  | 412,720 |
Creditors: Amounts Falling Due Within One Year | 6 | (459,343 ) |  | (306,664 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,122 |  | 106,056
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 287,263 |  | 415,402
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (230,697 ) |  | (164,768 )
NET ASSETS |  |  | 56,566 |  | 250,634
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 56,466 |  | 250,534
SHAREHOLDERS' FUNDS |  |  | 56,566 |  | 250,634

Page 1
Page 2
Evamed UK Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Dr I A Banter Director | Dr M Papadopoulou Director
22/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Evamed UK Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Evamed UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09789457 . The registered office is 75 Harley Street , London, Harley Street, London, W1G 8QL.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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:

Freehold | Straight line over 20 years
Leasehold | Straight line over 20 years
Plant & Machinery | 25% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | straight line over life of lease
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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.
Page 3
Page 4
Evamed UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Deferred Tax
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 17,460 | 510,301 | 84,762 | 159,350
Additions | - | 9,912 | - | 8,820
As at 30 September 2025 | 17,460 | 520,213 | 84,762 | 168,170
Depreciation
As at 1 October 2024 | 3,492 | 353,300 | 30,514 | 81,427
Provided during the period | 873 | 61,645 | 10,850 | 18,173
As at 30 September 2025 | 4,365 | 414,945 | 41,364 | 99,600
Net Book Value
As at 30 September 2025 | 13,095 | 105,268 | 43,398 | 68,570
As at 1 October 2024 | 13,968 | 157,001 | 54,248 | 77,923

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 25,331 | 797,204
Additions | 3,214 | 21,946
As at 30 September 2025 | 28,545 | 819,150

...CONTINUED
Page 4
Page 5
Evamed UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 19,125 | 487,858
Provided during the period | 4,610 | 96,151
As at 30 September 2025 | 23,735 | 584,009
Net Book Value
As at 30 September 2025 | 4,810 | 235,141
As at 1 October 2024 | 6,206 | 309,346

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (3,083 ) |  | 42,814
Prepayments and accrued income | 86,448 |  | 85,070
Other debtors | 10,507 |  | 194,235
Directors' loan accounts | 299,941 |  | -
| 393,813 |  | 322,119

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 37,799 |  | 37,800
Trade creditors | 28 |  | 727
Bank loans and overdrafts | 31,173 |  | 8,688
Other loans | 98,323 |  | 21,854
Corporation tax | 133,731 |  | 110,130
Other taxes and social security | 5,581 |  | 21,465
VAT | 4,451 |  | 3,888
Net wages | - |  | 10,187
Pension Control account | (13 ) |  | 634
Other creditor | 5,195 |  | 15,695
Deposits held | 138,875 |  | 69,599
Accruals and deferred income | 4,200 |  | 5,900
Directors' loan accounts | - |  | 97
| 459,343 |  | 306,664

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 64,040 |  | 98,168
Bank loans | 80,972 |  | 13,071
Other loans | 85,685 |  | 53,529
| 230,697 |  | 164,768

Page 5
Page 6
Evamed UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 37,799 |  | 37,800
Later than one year and not later than five years | 64,040 |  | 98,168
| 101,839 |  | 135,968
| 101,839 |  | 135,968

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

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

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Iant Banter | (97 ) | 334,858 | (34,819 ) | - | 299,941

The above loan is subjec to interest charge at the HMRC official rate and is repayable on demand.
11. Related Party Transactions
At the Balance Sheet date, the company owed £5,195 (2024: £15,695) to ESAG Events UK Ltd, a company in which Dr IA Banter is a sole director and shareholder.
The company paid dividends totalling £200,000 (2024: £68,000) during the year.
12. Ultimate Controlling Party
There is no ultimate controlling party.
The directors control the company by virtue of their interest in the issued share capital of the company.
Page 6