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REGISTERED NUMBER: 07477146 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

EVOLUTIONDOME LIMITED

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVOLUTIONDOME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 MARCH 2025







DIRECTORS: A L Austin
D R A Fabb





REGISTERED OFFICE: Unit 17, HighLode Industrial Estate
Stocking Fen Road
Ramsey
Cambridgeshire
PE26 2RB





REGISTERED NUMBER: 07477146 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

BALANCE SHEET
30 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 5 751,881 872,699

CURRENT ASSETS
Stocks 24,000 24,000
Debtors 6 246,045 161,476
Cash and cash equivalents 38,609 5,470
308,654 190,946
CREDITORS
Amounts falling due within one year 7 (171,734 ) (253,437 )
NET CURRENT ASSETS/(LIABILITIES) 136,920 (62,491 )
TOTAL ASSETS LESS CURRENT LIABILITIES 888,801 810,208

CREDITORS
Amounts falling due after more than one
year

8

(18,060

)

(38,739

)

PROVISIONS FOR LIABILITIES 11 (68,560 ) (64,184 )
NET ASSETS 802,181 707,285

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 801,881 706,985
SHAREHOLDERS' FUNDS 802,181 707,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

BALANCE SHEET - continued
30 MARCH 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





A L Austin - Director


EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025

1. STATUTORY INFORMATION

Evolutiondome 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from the hiring and sale of inflatable structures and associated equipment. Turnover is disclosed net of VAT and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership are transferred to the buyer (usually on dispatch), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Non-refundable deposits are taken to the profit and loss account as they are earned.

Payments made by clients for future services are deferred until the period in which the service is performed. Where performance of a contract spans more than one financial year-end, income is recognised based on a suitable stage of completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings Freehold 2% Straight Line (on buildings only)
Property improvements5% Straight Line
Plant and machinery 20% Reducing balance
Dome Structures20% Reducing balance
Dome support equipment10% Reducing balance
Fixtures, fittings & equipment20% Straight Line
Motor vehicles20% Reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.


EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2025

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Grant income
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received using the performance model.

The grant will therefore be recognised in other income when the grant proceeds are received or receivable provided the terms of the grant do not impose future performance related conditions.

If the terms of the grant do impose future performance related conditions, the grant is only recognised in income when the performance related conditions are met.

Any grants that are received before the recognition criteria is met are recognised in the entity's financial statements as a liability.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2025

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 31 March 2024 20,599 2,252,903 31,404
Additions - 55,085 -
Disposals - - -
At 30 March 2025 20,599 2,307,988 31,404
DEPRECIATION
At 31 March 2024 3,114 1,530,775 30,585
Charge for year 1,030 140,435 438
Eliminated on disposal - - -
At 30 March 2025 4,144 1,671,210 31,023
NET BOOK VALUE
At 30 March 2025 16,455 636,778 381
At 30 March 2024 17,485 722,128 819

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 31 March 2024 232,919 44,621 2,582,446
Additions - 3,170 58,255
Disposals (34,724 ) - (34,724 )
At 30 March 2025 198,195 47,791 2,605,977
DEPRECIATION
At 31 March 2024 111,997 33,276 1,709,747
Charge for year 24,324 5,207 171,434
Eliminated on disposal (27,085 ) - (27,085 )
At 30 March 2025 109,236 38,483 1,854,096
NET BOOK VALUE
At 30 March 2025 88,959 9,308 751,881
At 30 March 2024 120,922 11,345 872,699

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 31 March 2024 123,521 209,294 332,815
Disposals - (34,724 ) (34,724 )
At 30 March 2025 123,521 174,570 298,091
DEPRECIATION
At 31 March 2024 68,471 100,747 169,218
Charge for year 13,762 21,849 35,611
Eliminated on disposal - (27,085 ) (27,085 )
At 30 March 2025 82,233 95,511 177,744
NET BOOK VALUE
At 30 March 2025 41,288 79,059 120,347
At 30 March 2024 55,050 108,547 163,597

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 60,042 4,757
Other debtors 186,003 156,719
246,045 161,476

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 27,567 52,011
Hire purchase contracts (see note 9) 17,324 32,807
Trade creditors 32,102 42,307
Taxation and social security 8,293 9,555
Other creditors 86,448 116,757
171,734 253,437

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 1,853 12,742
Hire purchase contracts (see note 9) 16,207 25,997
18,060 38,739

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2025

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 17,324 32,807
Between one and five years 16,207 25,997
33,531 58,804

Non-cancellable operating leases
2025 2024
£    £   
Within one year 30,000 -
Between one and five years 120,000 -
150,000 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 33,531 58,804

Liabilities held under hire purchase agreements are secured against the asset to which they relate.

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 68,560 64,184

Deferred
tax
£   
Balance at 31 March 2024 64,184
Provided during year 4,376
Balance at 30 March 2025 68,560

EVOLUTIONDOME LIMITED (REGISTERED NUMBER: 07477146)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2025

12. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the directors £44,869 (2024: £62,657). This amount is unsecured, interest-free, repayable on demand, and is included within creditors falling due within one year.

At the balance sheet date, the company was owed £176,899 (2024: £153,999) by group companies or companies under common control. This balance is comprised of £117,000 (2024: £100,000) included within other debtors, and £59,899 (2024: £53,999) included within prepayments and accrued income.

At the balance sheet date, the company owed group or related companies £2,100 (2024: £26,100). This amount is included within accruals.

13. SHARE CAPITAL

Share capital at the balance sheet date consists of the following shares:



Share type
number
ofissued and
fully paid shares


nominalvalue


2025


2024
Ordinary A 494 30p £148 £148
Ordinary B 196 30p £59 £59
Ordinary C 50 30p £15 £15
Ordinary D 20 30p £6 £6
Ordinary E 40 30p £12 £12
Ordinary F 200 30p £60 £60
£300 £300