Evami Consultancy Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC794123 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Evami Consultancy Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs K A Keil

REGISTERED OFFICE:

C/O Clements

17 Colquhoun Square

Helensburgh

G84 8AD

REGISTERED NUMBER:

SC794123 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

17 Colquhoun Square

Helensburgh

G84 8AD

CURRENT ASSETS

Debtors

4

818

-

Cash at bank

2,008

2,441

2,826

2,441

CREDITORS

Amounts falling due within one year

5

2,816

5,721

NET CURRENT ASSETS/(LIABILITIES)

10

(3,280

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

10

(3,280

)

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

-

(3,290

)

SHAREHOLDERS' FUNDS

10

(3,280

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 September 2026 and were signed by:

Mrs K A Keil - Director

1.	STATUTORY INFORMATION

Evami Consultancy Services Ltd is a private company, limited by shares , registered in Scotland. 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

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the period. The company recognises revenue when it has the right to retain it.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax.

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 all 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. 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

818

-

Included in other debtors is the director's loan account which is unsecured, interest free and repayable on demand.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Taxation and social security

2,096

-

Other creditors

720

5,721

2,816

5,721

Included in other creditors is the director's loan account which is unsecured, interest free and repayable on demand.

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

31.1.26

31.1.25

£

Mrs K A Keil

Balance outstanding at start of year

(4,967

)

-

Amounts advanced

6,785

1,033

Amounts repaid

(1,000

)

(6,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

818

(4,967

)

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £8,550 were paid to the director .