ACCOUNTS - Final Accounts preparation

Registered number: 15559275

EVADERE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

EVADERE LIMITED

REGISTERED NUMBER: 15559275

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	4		371,340		371,340
			371,340		371,340
Current assets
Debtors: amounts falling due within one year	5	1,400		895
Cash at bank and in hand	6	33,990		16,966
		35,390		17,861
Creditors: amounts falling due within one year	7	(334,764)		(329,113)
Net current liabilities			(299,374)		(311,252)
Total assets less current liabilities			71,966		60,088
Creditors: amounts falling due after more than one year			(50,000)		(50,000)

Net assets			21,966		10,088

Capital and reserves
Called up share capital	100	100
Profit and loss account	21,866	9,988
	21,966	10,088

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EVADERE LIMITED

REGISTERED NUMBER: 15559275

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mrs N J Hill

Director

Date: 28 August 2026

The notes on pages 3 to 6 form part of these financial statements.

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EVADERE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Evadere Limited is a private limited company, incorporated in England and Wales with
its registered office and principal place of business at Criftin House, Wentnor, Bishops Castle, Shropshire,
SY9 5ED.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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EVADERE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

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EVADERE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 April 2025	371,340
	At 31 March 2026	371,340

The 2026 valuations were made by the Directors, on an open market value basis.

	If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
					2026
					£

	Historic cost	371,340
		371,340

Debtors

					2026	2025
					£	£


Prepayments and accrued income	1,400	895
	1,400	895

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	33,990	16,966
	33,990	16,966

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EVADERE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	3,818	2,632
Other creditors	329,085	324,461
Accruals	1,861	2,020
	334,764	329,113

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Other creditors	50,000	50,000
	50,000	50,000

9.	Related party transactions
	Included in other creditors falling due within one year is an amount of £329,085 (2025 - £324,461) due to the directors of the company. This amount is repayable on demand, during the year no interest was paid on this balance. Also, in other creditors is an amount of £50,000 (2025 - £50,000) due to Intelligent Energy Systems Limited, a company under common control.

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