Registered number
14779716
EVOLUTION HEATING COOLING & MAINTENANCE LTD
Filleted Accounts
30 April 2024
EVOLUTION HEATING COOLING & MAINTENANCE LTD
Registered number: 14779716
Balance Sheet
as at 30 April 2024
Notes 2024
£
Fixed assets
Tangible assets 3 3,247
Current assets
Stocks 5,500
Cash at bank and in hand 2,945
8,445
Creditors: amounts falling due within one year 4 (11,132)
Net current liabilities (2,687)
Total assets less current liabilities 560
Provisions for liabilities (47)
Net assets 513
Capital and reserves
Called up share capital 100
Profit and loss account 413
Shareholders' funds 513
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Marta Korszen
Director
Approved by the board on 6 November 2024
EVOLUTION HEATING COOLING & MAINTENANCE LTD
Notes to the Accounts
for the period from 9 May 2023 to 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Work in progress is measured at estimated selling price.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
Additions 320 4,000 4,320
At 30 April 2024 320 4,000 4,320
Depreciation
Charge for the period 73 1,000 1,073
At 30 April 2024 73 1,000 1,073
Net book value
At 30 April 2024 247 3,000 3,247
4 Creditors: amounts falling due within one year 2024
£
Trade creditors 1,313
Taxation and social security costs 9,785
Other creditors - shareholders loan 34
11,132
5 Other information
EVOLUTION HEATING COOLING & MAINTENANCE LTD is a private company limited by shares and incorporated in England. Its registered office is:
72 Hivings Hill
Chesham
Buckinghampshire
HP5 2PG
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