Expert Evidence International Limited Filleted accounts for Companies House (small and micro)

EXPERT EVIDENCE INTERNATIONAL LIMITED - Company Information

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COMPANY REGISTRATION NUMBER: 09703515

Expert Evidence International Limited

Filleted Unaudited Financial Statements

31 December 2022

Expert Evidence International Limited

Statement of Financial Position

31 December 2022

	2022		2021
Note	£	£	£

Current assets

Debtors	4	86,880	113,421
Cash at bank and in hand		63,240	56,955
		---------	---------
		150,120	170,376

Creditors: amounts falling due within one year	5	82,406		116,796
		---------		---------
Net current assets			67,714	53,580
			--------	--------
Total assets less current liabilities			67,714	53,580
			--------	--------
Net assets			67,714	53,580
			--------	--------

Capital and reserves

Called up share capital	125	125
Profit and loss account	67,589	53,455
	--------	--------
Shareholders funds	67,714	53,580
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 5 June 2023 , and are signed on behalf of the board by:

Dr T Walford
Director

Company registration number: 09703515

Expert Evidence International Limited

Notes to the Financial Statements

Year ended 31 December 2022

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 36 Old Park Avenue, London, SW12 8RH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Turnover from the rendering of services is provided by reference to the stage of completion at the balance sheet date provided that the outcome can be reliably estimated.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Debtors

	2022	2021
	£	£
Trade debtors	65,890	100,816
Amounts owed by group undertakings and undertakings in which the company has a participating interest	479	452
Other debtors	20,511	12,153
	--------	---------
	86,880	113,421
	--------	---------

5. Creditors: amounts falling due within one year

	2022	2021
	£	£
Trade creditors	55,025	80,938
Corporation tax	5,063	2,761
Social security and other taxes	–	12,040
Other creditors	22,318	21,057
	--------	---------
	82,406	116,796
	--------	---------