Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11639841 G Evans N Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11639841 2024-10-31 11639841 2025-10-31 11639841 2024-11-01 2025-10-31 11639841 frs-core:Non-currentFinancialInstruments 2025-10-31 11639841 frs-core:BetweenOneFiveYears 2025-10-31 11639841 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11639841 frs-core:PlantMachinery 2024-11-01 2025-10-31 11639841 frs-core:WithinOneYear 2025-10-31 11639841 frs-core:ShareCapital 2025-10-31 11639841 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11639841 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11639841 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 11639841 frs-bus:SmallEntities 2024-11-01 2025-10-31 11639841 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11639841 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11639841 frs-bus:Director1 2024-11-01 2025-10-31 11639841 frs-bus:Director1 2024-10-31 11639841 frs-bus:Director1 2025-10-31 11639841 frs-bus:Director2 2024-11-01 2025-10-31 11639841 frs-bus:Director2 2024-10-31 11639841 frs-bus:Director2 2025-10-31 11639841 frs-countries:EnglandWales 2024-11-01 2025-10-31 11639841 2023-10-31 11639841 2024-10-31 11639841 2023-11-01 2024-10-31 11639841 frs-core:Non-currentFinancialInstruments 2024-10-31 11639841 frs-core:BetweenOneFiveYears 2024-10-31 11639841 frs-core:WithinOneYear 2024-10-31 11639841 frs-core:ShareCapital 2024-10-31 11639841 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11639841
Evans Amusements Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11639841
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 326,174 366,935
326,174 366,935
CURRENT ASSETS
Stocks 20,000 20,000
Debtors 179,557 131,050
Cash at bank and in hand 13,239 106,412
212,796 257,462
Creditors: Amounts Falling Due Within One Year (421,866 ) (490,548 )
NET CURRENT ASSETS (LIABILITIES) (209,070 ) (233,086 )
TOTAL ASSETS LESS CURRENT LIABILITIES 117,104 133,849
Creditors: Amounts Falling Due After More Than One Year (102,228 ) (113,233 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,593 ) (10,684 )
NET ASSETS 5,283 9,932
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 5,183 9,832
SHAREHOLDERS' FUNDS 5,283 9,932
Page 1
Page 2
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
N Evans
Director
15th October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Evans Amusements Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11639841 . The registered office is 89 Aston Lane, Shardlow, Derby, Derbyshire, DE72 2GX.
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, rebates,
value added tax and other sales taxes.
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:
Plant & Machinery 10% Straight Line
Fixtures & Fittings 20% Reducing Balance
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. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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2.6. 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.
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Total
£
Cost
As at 1 November 2024 687,762
Additions 41,567
Disposals (17,484 )
As at 31 October 2025 711,845
...CONTINUED
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Depreciation
As at 1 November 2024 320,827
Provided during the period 69,420
Disposals (4,576 )
As at 31 October 2025 385,671
Net Book Value
As at 31 October 2025 326,174
As at 1 November 2024 366,935
5. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,235 15,921
Later than one year and not later than five years 84,013 104,249
104,248 120,170
104,248 120,170
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Garry Evans - 4,311 - - 4,311
Mrs Nicola Evans - 4,311 - - 4,311
7. Related Party Transactions
Eventive Funtime Limited
Eventive Funtime Limited and Evans Amusements Limited are companies under common control.
At the balance sheet date the amount due to Eventive Funtime Limited was £6,990 (2024: £68,040).
Evans Leisure Limited
Evans Leisure Limited and Evans Amusements Limited are companies under common control.
During the year rent was paid to Evans Leisure Limited totalling £55,000 (2024: £55,000).
At the balance sheet date the amount due to Evans Amusements Ltd by Evans Leisure Limited was £143,788 (Amount due to Evans Leisure Limited 2024: £104,225).
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