Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-222023-10-01truefalseNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04978537 2023-10-01 2024-09-30 04978537 2022-10-01 2023-09-30 04978537 2024-09-30 04978537 2023-09-30 04978537 c:Director1 2023-10-01 2024-09-30 04978537 c:Director2 2023-10-01 2024-09-30 04978537 c:RegisteredOffice 2023-10-01 2024-09-30 04978537 d:OfficeEquipment 2023-10-01 2024-09-30 04978537 d:OfficeEquipment 2024-09-30 04978537 d:OfficeEquipment 2023-09-30 04978537 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04978537 d:CurrentFinancialInstruments 2024-09-30 04978537 d:CurrentFinancialInstruments 2023-09-30 04978537 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04978537 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04978537 d:ShareCapital 2024-09-30 04978537 d:ShareCapital 2023-09-30 04978537 d:RetainedEarningsAccumulatedLosses 2024-09-30 04978537 d:RetainedEarningsAccumulatedLosses 2023-09-30 04978537 c:FRS102 2023-10-01 2024-09-30 04978537 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04978537 c:FullAccounts 2023-10-01 2024-09-30 04978537 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04978537 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 04978537






EVOLUTION HUMAN RESOURCES LIMITED
 
FINANCIAL STATEMENTS
 
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
EVOLUTION HUMAN RESOURCES LIMITED
 

COMPANY INFORMATION


Directors
K. Marks 
D. Hossain 




Registered number
04978537



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL





 
EVOLUTION HUMAN RESOURCES LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 6


 
EVOLUTION HUMAN RESOURCES LIMITED
REGISTERED NUMBER: 04978537

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
1,306
1,532

Current assets
  

Debtors
 5 
23,187
28,861

Cash at bank
  
40,919
51,380

  
64,106
80,241

Creditors: amounts falling due within one year
 6 
(19,237)
(22,325)

Net current assets
  
 
 
44,869
 
 
57,916

Net assets
  
46,175
59,448


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
46,075
59,348

Equity shareholder's funds
  
46,175
59,448


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Directors' Report and Stateemnt of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
 22 May 2025.




K. Marks
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
EVOLUTION HUMAN RESOURCES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Evolution Human Resources Limited (Company number: 04978537), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102 Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Page 2

 
EVOLUTION HUMAN RESOURCES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.



 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. 

Page 3

 
EVOLUTION HUMAN RESOURCES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

  
2.10

Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.12

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Balance Sheet date, except that:
 
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
 
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.


3.


Employees



The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
EVOLUTION HUMAN RESOURCES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost


At 1 October 2023
8,221


Additions
194



At 30 September 2024

8,415



Depreciation


At 1 October 2023
6,689


Charge for the year
420



At 30 September 2024

7,109



Net book value



At 30 September 2024
1,306



At 30 September 2023
1,532


5.


Debtors

2024
2023
£
£


Trade debtors
22,316
28,179

Prepayments and accrued income
871
682

23,187
28,861


Page 5

 
EVOLUTION HUMAN RESOURCES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
924
744

Corporation tax
6,347
9,132

Other taxation and social security
9,916
9,514

Other creditors
-
835

Accruals and deferred income
2,050
2,100

19,237
22,325



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £19,321 (2023: £19,309).
Included within other creditors are contributions payable by the Company to the pension fund of £Nil (
2023: £797).


Page 6