Evo Nutrition & Health Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11283452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

EVO NUTRITION & HEALTH LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr. D Foster

REGISTERED OFFICE:

Business Centre

39 Sefton Lane Industrial Estate

Liverpool

L31 8BX

REGISTERED NUMBER:

11283452 (England and Wales)

ACCOUNTANTS:

Mint Accounting Ltd

63 Dock Street

Dundee

Scotland

DD1 3DU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2024. We have prepared these finance statements, which include the Profit and Loss accounts, the Balance Sheet and the related notes, based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view". You have determined that the company is exempt from the statutory requirement for an audit for this accounting period.Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the directors of EVO and NUTRITION HEALTH LTD for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Mint Accounting Ltd

63 Dock Street

Dundee

Scotland

DD1 3DU

26 October 2026

FIXED ASSETS

Tangible assets

4

78,933

114,625

CURRENT ASSETS

Stocks

5

100,658

128,899

Debtors

6

128,647

166,516

Cash at bank

245,589

5,276

474,894

300,691

CREDITORS

Amounts falling due within one year

7

495,014

374,027

NET CURRENT LIABILITIES

(20,120

)

(73,336

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

58,813

41,289

CREDITORS

Amounts falling due after more than one
year

8

-

(40,782

)

PROVISIONS FOR LIABILITIES

10

(12,111

)

(710

)

NET ASSETS/(LIABILITIES)

46,702

(203

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

46,602

(303

)

46,702

(203

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 26 October 2026 and were signed by:

Mr. D Foster - Director

1.	STATUTORY INFORMATION

Evo Nutrition & Health Ltd is a private company, limited by shares , registered in England and Wales. 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.

Going Concern

The accounts have been prepared on the going concern basis and the company continues to trade with the support of the shareholder/director.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Plant & machinery

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant &

Computer

leasehold

machinery

equipment

Totals

£

COST

At 1 April 2023

8,489

172,194

920

181,603

Additions

-

900

-

900

At 31 March 2024

8,489

173,094

920

182,503

DEPRECIATION

At 1 April 2023

2,058

64,369

551

66,978

Charge for year

1,698

34,587

307

36,592

At 31 March 2024

3,756

98,956

858

103,570

NET BOOK VALUE

At 31 March 2024

4,733

74,138

62

78,933

At 31 March 2023

6,431

107,825

369

114,625

5.

STOCKS

31.3.24

31.3.23

£

Stocks

100,658

128,899

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.24

31.3.23

£

Trade debtors

36,450

-

Other debtors

78,017

165,428

Tax

11,764

-

Prepayments

2,416

1,088

128,647

166,516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.24

31.3.23

£

Bank loans and overdrafts

-

10,000

Trade creditors

22,533

22,818

Amounts owed to group undertakings

32,314

VAT

290,777

153,356

Other creditors

88

19,063

Director's current account

144,445

134,047

Accruals and deferred income

4,857

2,429

495,014

374,027

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.24

31.3.23

£

Loan

-

40,782

9.	LEASING AGREEMENTS

At 31st March 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £22,246 (2023 £3,338).

10.	PROVISIONS FOR LIABILITIES

31.3.24

31.3.23

£

Deferred tax

12,111

710

Deferred

tax

£

Balance at 1 April 2023

710

Provided during year

11,401

Balance at 31 March 2024

12,111

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the following balances subsisted with Jamelia Group Ltd, a company under joint control:

Included in current liabilities under amounts owed to group undertakings: £32,314 (2023 £32,314)

Included in current liabilities under trade creditors: £17,808 (2023 £17,449)