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REGISTERED NUMBER: 10116786 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Evolution Smart Limited

Evolution Smart Limited (Registered number: 10116786)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Evolution Smart Limited

Company Information
for the Year Ended 30 April 2024







Director: Mr B McManus





Registered office: 48 Union Street
Hyde
Cheshire
SK14 1ND





Registered number: 10116786 (England and Wales)





Accountants: Allen Mills Howard & Co
Chartered Certified Accountants
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Evolution Smart Limited

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Evolution Smart Limited for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Evolution Smart Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Evolution Smart Limited and state those matters that we have agreed to state to the director of Evolution Smart Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Evolution Smart Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Evolution Smart Limited. You consider that Evolution Smart Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Evolution Smart Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Allen Mills Howard & Co
Chartered Certified Accountants
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND


10 January 2025

Evolution Smart Limited (Registered number: 10116786)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 18,644 4,603

Current assets
Stocks 1,500 5,000
Debtors 5 11,056 15,849
Cash at bank - 3,550
12,556 24,399
Creditors
Amounts falling due within one year 6 16,929 19,773
Net current (liabilities)/assets (4,373 ) 4,626
Total assets less current liabilities 14,271 9,229

Creditors
Amounts falling due after more than one
year

7

(16,639

)

(7,989

)

Provisions for liabilities (3,542 ) (1,035 )
Net (liabilities)/assets (5,910 ) 205

Capital and reserves
Called up share capital 8 4 4
Retained earnings (5,914 ) 201
Shareholders' funds (5,910 ) 205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Evolution Smart Limited (Registered number: 10116786)

Balance Sheet - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 January 2025 and were signed by:





Mr B McManus - Director


Evolution Smart Limited (Registered number: 10116786)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. Statutory information

Evolution Smart 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Tools and 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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
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.

Evolution Smart Limited (Registered number: 10116786)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. Employees and directors

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

4. Tangible fixed assets
Fixtures
Plant and and Motor Tools and
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 May 2023 2,568 - 6,565 5,758 14,891
Additions - 10,000 12,495 - 22,495
Disposals - - (6,565 ) - (6,565 )
At 30 April 2024 2,568 10,000 12,495 5,758 30,821
Depreciation
At 1 May 2023 1,658 - 2,872 5,758 10,288
Charge for year 137 1,500 4,048 - 5,685
Eliminated on disposal - - (3,796 ) - (3,796 )
At 30 April 2024 1,795 1,500 3,124 5,758 12,177
Net book value
At 30 April 2024 773 8,500 9,371 - 18,644
At 30 April 2023 910 - 3,693 - 4,603

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 2,200 4,430
Other debtors 8,856 11,419
11,056 15,849

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 5,692 4,344
Hire purchase contracts 3,544 -
Trade creditors 1,761 -
Taxation and social security 5,212 13,982
Other creditors 720 1,447
16,929 19,773

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 3,350 7,989
Hire purchase contracts 13,289 -
16,639 7,989

Evolution Smart Limited (Registered number: 10116786)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
4 Ordinary £1 4 4

9. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr B McManus
Balance outstanding at start of year 6,872 7,705
Amounts repaid (5,833 ) (833 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,039 6,872