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REGISTERED NUMBER: 12636077 (England and Wales)







REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EVOLVE 4 SOLUTIONS LIMITED

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Statement of Comprehensive Income 7

Balance Sheet 8

Statement of Changes in Equity 9

Notes to the Financial Statements 10


EVOLVE 4 SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs J Wild
Mr M A McDonnell
Mr P Tracey
Mr P G Graham





REGISTERED OFFICE: 2-8 The Interchange Latham Road
Huntingdon
Cambridgeshire
PE29 6YE





REGISTERED NUMBER: 12636077 (England and Wales)





AUDITORS: Cube Partners Limited
Chartered Accountants and Registered Auditors
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of software development.

DIVIDENDS
No dividends will be distributed for the year ended 31 December 2023.

FUTURE DEVELOPMENTS
The business continues to experience growth, with several new contracts being successfully secured, further strengthening our market position. The product is being continually enhanced to provide a secure base upon which new business can be launched.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

Mrs J Wild
Mr M A McDonnell

Other changes in directors holding office are as follows:

Mr E Dewhirst - resigned 30 August 2023
Mrs S E Dewhirst - resigned 30 August 2023
Mr P Old - resigned 30 August 2023
Mr P Tracey - appointed 30 August 2023
Mr P G Graham - appointed 30 August 2023

PRINCIPAL RISKS AND UNCERTAINTIES
Price risk
Price risk remains a key consideration for the business,. The company continues to develop robust risk management strategies, including strategic sourcing and investigating flexible pricing arrangements to mitigate the potential effects of price volatility.

Credit risk
The company has a limited exposure to credit risk through its trade receivables. The long-standing relationships we have with our customers help to mitigate this risk, further supported by our trading terms which significantly reduce the potential for losses. Credit control procedures are in place and outstanding balances closely monitored.

Liquidity risk
Liquidity risk is a key area of focus, as it represents the potential inability to settle financial obligations in a timely manner. The company actively manages this risk by maintaining adequate reserves, closely monitoring cash flows, and ensuring access to sufficient lines of credit.

Cash flow risk
To mitigate cash flow risk, we closely monitor our cash flow projections and maintain adequate reserves alongside aligning supplier and customer payment terms wherever possible to ensure consistent cash flow.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023


STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Cube Partners Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





Mr P Tracey - Director


18 September 2024

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
EVOLVE 4 SOLUTIONS LIMITED

Opinion
We have audited the financial statements of Evolve 4 Solutions Limited (the 'company') for the year ended 31 December 2023 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its loss for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty relating to going concern
We draw attention to note 2 in the financial statements, which indicates the combined negative balance sheet position of Evolve 4 Group Ltd and its subsidiaries at the balance sheet date and into 2024. As stated in note 2, these conditions, along with the other matters as set forth in note 2, indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter. In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the directors assessment of the entity’s ability to continue to adopt the going concern basis of accounting included our evaluation of managements financial information including forecasts and the ultimate parent company financial position. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
EVOLVE 4 SOLUTIONS LIMITED


Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We considered the central laws and regulations to the entity and identified those of significance to the entity. The significant laws and regulations include GDPR, employment and company laws. We undertook an enquiry of management and those charged with governance to evaluate those of significance and any instances of non-compliance or any instances of actual or potential fraud in the year.

Through discussion, and where appropriate, written representation, we obtained an understanding of the entity’s policies and procedures on fraud risks, including knowledge of any actual, suspected or alleged fraud.

Where necessary documentation scrutiny was used to determine the significance of any instances of non-compliance of central laws and regulations.

We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

The risk of management override of controls and understatement of revenue were identified to have the greatest risk of material misstatement from irregularities, including fraud, on the financial statements. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the risks of regularities, sample testing on the posting of journals, reviewing of regulatory correspondence and professional fees and detailed substantive testing on the completeness of income.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
EVOLVE 4 SOLUTIONS LIMITED


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Steven Jones ACA (Senior Statutory Auditor)
for and on behalf of Cube Partners Limited
Chartered Accountants and Registered Auditors
5 Giffard Court
Millbrook Close
Northampton
Northamptonshire
NN5 5JF

19 September 2024

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Notes £    £   

TURNOVER 3 911,343 926,138

Cost of sales 814,683 984,473
GROSS PROFIT/(LOSS) 96,660 (58,335 )

Administrative expenses 512,511 319,603
(415,851 ) (377,938 )

Other operating income 103,967 186,973
OPERATING LOSS 5 (311,884 ) (190,965 )

Interest receivable and similar income 76 12
LOSS BEFORE TAXATION (311,808 ) (190,953 )

Tax on loss 6 (22,217 ) (61,724 )
LOSS FOR THE FINANCIAL YEAR (289,591 ) (129,229 )

OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME FOR
THE YEAR

(289,591

)

(129,229

)

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 20,995 6,295

CURRENT ASSETS
Stocks and work in progress 8 168,220 -
Debtors 9 715,085 373,413
Cash at bank 386,792 315,869
1,270,097 689,282
CREDITORS
Amounts falling due within one year 10 1,683,396 798,290
NET CURRENT LIABILITIES (413,299 ) (109,008 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(392,304

)

(102,713

)

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 13 (392,404 ) (102,813 )
SHAREHOLDERS' FUNDS (392,304 ) (102,713 )

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2024 and were signed on its behalf by:





Mr P Tracey - Director


EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 January 2022 100 26,416 26,516

Changes in equity
Total comprehensive income - (129,229 ) (129,229 )
Balance at 31 December 2022 100 (102,813 ) (102,713 )

Changes in equity
Total comprehensive income - (289,591 ) (289,591 )
Balance at 31 December 2023 100 (392,404 ) (392,304 )

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Evolve 4 Solutions Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows.

Significant judgements and estimates
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(i) Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

(ii) Impairment of debtors
The company makes an estimate of the recoverable value of trade and debtors. When assessing impairment
of trade and other debtors, management considers,factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

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.
Fixtures and fittings - 20% on cost
Computer and office equipmt - 25% on cost

Work in progress
Work in progress comprises staff time costs plus costs incurred.

Work in progress is valued at the lower of cost and estimated fee chargeable less costs expected to be incurred to completion.

Financial instruments
The Company only enters into basic financial instruments transactions that resulted in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence if impairment. If objective evidence of impairment is found, an impairment loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The financial statements have been prepared on a going concern basis. The combined balance sheet position of Evolve 4 Group Ltd and its subsidiaries show a negative balance sheet position at the year end. The company is reliant upon the continuing financial support of the ultimate parent company, which it has given. The going concern basis for the preparation of the financial statements is therefore considered appropriate.

3. TURNOVER

The turnover and loss before taxation are attributable to the one principal activity of the company.

An analysis of turnover by geographical market is given below:

2023 2022
£    £   
United Kingdom 911,343 926,138
911,343 926,138

4. EMPLOYEES AND DIRECTORS
2023 2022
£    £   
Wages and salaries 575,581 567,486
Social security costs 56,613 61,697
Other pension costs 20,441 11,502
652,635 640,685

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. EMPLOYEES AND DIRECTORS - continued

The average number of employees during the year was as follows:
2023 2022

Directors 1 1
Engineers 9 11
Admin 2 1
12 13

2023 2022
£    £   
Directors' remuneration 40,933 58,900

5. OPERATING LOSS

The operating loss is stated after charging:

2023 2022
£    £   
Other operating leases 17,868 5,260
Depreciation - owned assets 3,412 3,342
Auditors' remuneration 5,750 -
Foreign exchange differences 117 22

6. TAXATION

Analysis of the tax credit
The tax credit on the loss for the year was as follows:
2023 2022
£    £   
Current tax:
UK corporation tax - (13,467 )

Deferred tax (22,217 ) (48,257 )
Tax on loss (22,217 ) (61,724 )

Reconciliation of total tax credit included in profit and loss
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2023 2022
£    £   
Loss before tax (311,808 ) (190,953 )
Loss multiplied by the standard rate of corporation tax in the UK of 25% (2022 -
19%)

(77,952

)

(36,281

)

Effects of:
Expenses not deductible for tax purposes (20,230 ) 133
Capital allowances in excess of depreciation (3,834 ) -
Depreciation in excess of capital allowances - 488
Group relief 74,985 -
Losses for the year carried forward 27,031 35,660
Prior year over provision - (13,467 )
Deferred tax movement (22,217 ) (48,257 )
Total tax credit (22,217 ) (61,724 )

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. TANGIBLE FIXED ASSETS
Computer
Fixtures and
and office
fittings equipmt Totals
£    £    £   
COST
At 1 January 2023 - 13,365 13,365
Additions 1,050 17,062 18,112
At 31 December 2023 1,050 30,427 31,477
DEPRECIATION
At 1 January 2023 - 7,070 7,070
Charge for year 70 3,342 3,412
At 31 December 2023 70 10,412 10,482
NET BOOK VALUE
At 31 December 2023 980 20,015 20,995
At 31 December 2022 - 6,295 6,295

8. STOCKS AND WORK IN PROGRESS
2023 2022
£    £   
Work-in-progress 168,220 -

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 410,220 193,457
Amounts owed by group undertakings - 72,165
Other debtors 26,955 46,827
Deferred tax asset 69,459 47,242
Prepayments and accrued income 208,451 13,722
715,085 373,413

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 226,836 193,415
Amounts owed to group undertakings 742,429 186,389
Social security and other taxes 14,622 17,252
VAT 63,548 67,467
Other creditors 4,475 25,233
Accruals and deferred income 631,486 308,534
1,683,396 798,290

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 30,000 9,000
Between one and five years 77,250 18,000
107,250 27,000

EVOLVE 4 SOLUTIONS LIMITED (REGISTERED NUMBER: 12636077)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

13. RESERVES
Retained
earnings
£   

At 1 January 2023 (102,813 )
Deficit for the year (289,591 )
At 31 December 2023 (392,404 )

14. RELATED PARTY DISCLOSURES

During the period ended 31 December 2023, the company traded with connected companies. The total purchases in the period amounted to £22,478 (2022: £283,334), and the total sales in the period amounted to £38,825 (2022: £Nil).

Within amounts owed to group undertakings is £500,000 (2022: £Nil) which is owed to the parent of the company. There is no interest charged on the loan and there are no fixed terms of repayment.

15. ULTIMATE CONTROLLING PARTY

The immediate parent is Evolve 4 Group Limited, a company incorporated in England and Wales. Their registered office is 2-8 The Interchange Latham Road, Huntingdon, Cambridgeshire, PE29 6YE.

The smallest company in which the company's results are consolidated is Hilton Foods Limited, a company incorporated in Northern Ireland. Their registered office is Carson Mcdowell LLP, Murray House, Murray Street, Belfast, Northern Ireland, BT1 6DN.

The largest company in which the company's results are consolidated is Hilton Food Group Plc, a company incorporated in the UK. The registered office of the company is 2-8 The Interchange, Latham Road, Huntingdon, Cambridgeshire PE29 6YE.