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EVOLUTION BOTTLING AND PACKAGING SOLUTIONS LIMITED

Registered Number
05369178
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

EVOLUTION BOTTLING AND PACKAGING SOLUTIONS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | BERTOLASO, Antonio
| CLELLAND, Colin

Registered Address | Greaves, West & Ayre
| 17 Walkergate
| Berwick-Upon-Tweed
| TD15 1DJ

Registered Number | 05369178 (England and Wales)

EVOLUTION BOTTLING AND PACKAGING SOLUTIONS LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 596,427 |  |  |  | 478,980
Investment property | 4 |  |  | 532,904 |  |  |  | 386,510
|  |  |  | 1,129,331 |  |  |  | 865,490
Current assets |  |  |  |  |  |  |  |
Debtors | 5,6 | 2,760,360 |  |  |  | 4,703,240 |  |
Cash at bank and on hand |  | 2,214,254 |  |  |  | 1,943,534 |  |
|  | 4,974,614 |  |  |  | 6,646,774 |  |
Creditors amounts falling due within one year | 7 | (2,393,313) |  |  |  | (4,448,509) |  |
Net current assets (liabilities) |  |  |  | 2,581,301 |  |  |  | 2,198,265
Total assets less current liabilities |  |  |  | 3,710,632 |  |  |  | 3,063,755
Creditors amounts falling due after one year | 8 |  |  | (75,324) |  |  |  | -
Provisions for liabilities | 10 |  |  | (38,772) |  |  |  | (8,570)
Net assets |  |  |  | 3,596,536 |  |  |  | 3,055,185
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 40,170 |  |  |  | 40,170
Other reserves |  |  |  | 40,030 |  |  |  | 40,030
Profit and loss account |  |  |  | 3,516,336 |  |  |  | 2,974,985
Shareholders' funds |  |  |  | 3,596,536 |  |  |  | 3,055,185

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:
BERTOLASO, Antonio Director
CLELLAND, Colin Director Registered Company No. 05369178

EVOLUTION BOTTLING AND PACKAGING SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Land and buildings | 2
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Investment property
--- | ---
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Finance leases and hire purchase contracts
--- | ---
| Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. 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. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 22 |  | 22

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 421,460 |  | 583 |  | 140,913 |  | 77,154 |  | 33,673 |  | 673,783
| Additions | - |  | 11,863 |  | 160,917 |  | - |  | 4,807 |  | 177,587
| Disposals | - |  | - |  | (65,120) |  | - |  | - |  | (65,120)
| At 31 December 24 | 421,460 |  | 12,446 |  | 236,710 |  | 77,154 |  | 38,480 |  | 786,250
| Depreciation and impairment
| At 01 January 24 | 33,716 |  | 539 |  | 89,969 |  | 49,567 |  | 21,012 |  | 194,803
| Charge for year | 8,429 |  | 1,774 |  | 23,945 |  | 7,096 |  | 4,698 |  | 45,942
| On disposals | - |  | - |  | (50,922) |  | - |  | - |  | (50,922)
| At 31 December 24 | 42,145 |  | 2,313 |  | 62,992 |  | 56,663 |  | 25,710 |  | 189,823
| Net book value
| At 31 December 24 | 379,315 |  | 10,133 |  | 173,718 |  | 20,491 |  | 12,770 |  | 596,427
| At 31 December 23 | 387,744 |  | 44 |  | 50,944 |  | 27,587 |  | 12,661 |  | 478,980

4. | Investment property
--- | ---

|  | £
| Fair value at 01 January 24 | 386,510
| Additions | 146,394
| At 31 December 24 | 532,904

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,236,169 |  | 4,661,252
| Other debtors | 2,191 |  | 1,988
| Prepayments and accrued income | 522,000 |  | 40,000
| Total | 2,760,360 |  | 4,703,240

6. | Debtors: amounts due after one year
--- | ---

7. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,317,752 |  | 2,660,967
| Bank borrowings and overdrafts | 8,410 |  | 8,410
| Taxation and social security | 615,414 |  | 927,577
| Finance lease and HP contracts | 8,850 |  | -
| Other creditors | 51,887 |  | 46,555
| Accrued liabilities and deferred income | 391,000 |  | 805,000
| Total | 2,393,313 |  | 4,448,509

8. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 75,324 |  | -
| Total | 75,324 |  | -

9. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 75,324 |  | -

10. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 38,772 |  | 8,570
| Total | 38,772 |  | 8,570

11. | Operating lease commitments
--- | ---
| At 31 December 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £97,739 (2023 – £14,466)