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REGISTERED NUMBER: 15271724 (England and Wales)








REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE PERIOD 9 NOVEMBER 2023 TO 30 NOVEMBER 2024

FOR

PM EVOLVE HOLDINGS LIMITED

PM EVOLVE HOLDINGS LIMITED (REGISTERED NUMBER: 15271724)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 9 November 2023 to 30 November 2024




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 4 to 5


PM EVOLVE HOLDINGS LIMITED

COMPANY INFORMATION
for the Period 9 November 2023 to 30 November 2024







DIRECTOR: Mr M Ash





REGISTERED OFFICE: Britannic House
657 Liverpool Road
Irlam
Manchester
M44 5XD





REGISTERED NUMBER: 15271724 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

PM EVOLVE HOLDINGS LIMITED (REGISTERED NUMBER: 15271724)

REPORT OF THE DIRECTOR
for the Period 9 November 2023 to 30 November 2024

The director presents his report with the financial statements of the company for the period 9 November 2023 to 30 November 2024.

INCORPORATION
The company was incorporated on 9 November 2023 .

DIRECTOR
Mr M Ash held office during the whole of the period from 9 November 2023 to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr M Ash - Director


30 July 2025

PM EVOLVE HOLDINGS LIMITED (REGISTERED NUMBER: 15271724)

BALANCE SHEET
30 November 2024

Notes £   
FIXED ASSETS
Intangible assets 4 49,930
Investments 5 70
50,000

CURRENT ASSETS
Cash in hand 70

CREDITORS
Amounts falling due within one year 6 (50,000 )
NET CURRENT LIABILITIES (49,930 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

70

CAPITAL AND RESERVES
Called up share capital 70
70

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

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

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 30 July 2025 and were signed by:





Mr M Ash - Director


PM EVOLVE HOLDINGS LIMITED (REGISTERED NUMBER: 15271724)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 9 November 2023 to 30 November 2024

1. STATUTORY INFORMATION

PM Evolve Holdings 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.

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.

Goodwill
Goodwill represents the excess of the cost of a business combination over the fair value of the identifiable net assets acquired at the acquisition date.

Goodwill is recognised as an intangible asset and is carried at cost less any accumulated impairment losses. In accordance with FRS 102 Section 27.26, the company has chosen not to amortise goodwill, on the basis that it has an indefinite useful life. Instead, goodwill is subject to an annual impairment review, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable.

Impairment is assessed by comparing the carrying amount of the goodwill with its recoverable amount, which is the higher of its value in use and its fair value less costs to sell. Any impairment loss is recognised immediately in the profit and loss account and is not subsequently reversed.

If circumstances change such that goodwill is no longer considered to have an indefinite life, it will be amortised prospectively over its revised useful life and tested for impairment whenever there is an indication that the asset may be impaired.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

PM EVOLVE HOLDINGS LIMITED (REGISTERED NUMBER: 15271724)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 9 November 2023 to 30 November 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 49,930
At 30 November 2024 49,930
NET BOOK VALUE
At 30 November 2024 49,930

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 70
At 30 November 2024 70
NET BOOK VALUE
At 30 November 2024 70

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 50,000

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Ash.