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Registered number: 14091455
Evolve Building Services (Yorkshire) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14091455
31 May 2024 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 316,846 17,562
316,846 17,562
CURRENT ASSETS
Debtors 47,798 10,480
Cash at bank and in hand 27,734 320,410
75,532 330,890
Creditors: Amounts Falling Due Within One Year (238,069 ) (200,796 )
NET CURRENT ASSETS (LIABILITIES) (162,537 ) 130,094
TOTAL ASSETS LESS CURRENT LIABILITIES 154,309 147,656
Creditors: Amounts Falling Due After More Than One Year (22,868 ) -
NET ASSETS 131,441 147,656
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 131,341 147,556
SHAREHOLDERS' FUNDS 131,441 147,656
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Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Karl Wilson
Director
21/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Evolve Building Services (Yorkshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14091455 . The registered office is Unit 1 Howley Park Close, Morley, Leeds, LS27 0BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NA
Leasehold NA
Motor Vehicles 25% RBM
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from
those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £73 were due to the fund. They are included in other creditors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
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4. Tangible Assets
Total
£
Cost
As at 1 June 2023 19,000
Additions 311,807
As at 31 May 2024 330,807
Depreciation
As at 1 June 2023 1,438
Provided during the period 12,523
As at 31 May 2024 13,961
Net Book Value
As at 31 May 2024 316,846
As at 1 June 2023 17,562
5. Obligations Under Finance Leases and Hire Purchase
31 May 2024 31 May 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,737 -
Later than one year and not later than five years 22,868 -
26,605 -
26,605 -
6. Share Capital
31 May 2024 31 May 2023
£ £
Allotted, Called up and fully paid 100 100
7. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance Sheet date unpaid contributions of £217 (2023-  £73) were due to the fund. They are included in Other Creditors.
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mr Karl Wilson 480 253,738 (255,078 ) - (860 )
The above loan is unsecured, interest free and repayable on demand.
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