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COMPANY REGISTRATION NUMBER: 04783318

Evolution Productions Limited

Filleted Unaudited Financial Statements

31 March 2025

Evolution Productions Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Evolution Productions Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 46,080 | –
Tangible assets | 6 | 134,024 | 160,315
Investments | 7 | 70,708 | 60,922
| --------- | ---------
| 250,812 | 221,237

Current assets

Debtors | 8 | 754,224 | 539,009
Cash at bank and in hand | 1,050,366 | 751,325
| ------------ | ------------
| 1,804,590 | 1,290,334

Creditors: amounts falling due within one year | 9 | 665,643 | 407,509
| ------------ | ------------
Net current assets | 1,138,947 | 882,825
| ------------ | ------------
Total assets less current liabilities | 1,389,759 | 1,104,062

Creditors: amounts falling due after more than one year | 10 | 29,944 | 78,602

Provisions | 1,446 | 1,563
| ------------ | ------------
Net assets | 1,358,369 | 1,023,897
| ------------ | ------------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 1,358,269 | 1,023,797
| ------------ | ------------
Shareholders funds | 1,358,369 | 1,023,897
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Evolution Productions Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 7 October 2025 , and are signed on behalf of the board by:

E L V Hendy
Director

Company registration number: 04783318

Evolution Productions Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Little Statenborough House, Sandwich Road, Eastry, Kent, CT13 0DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Buildings | - | 4% straight line
| Fixtures and fittings | - | 10% straight line
| Motor vehicles | - | 33% straight line
| Equipment | - | 33% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 14 (2024: 11 ).
5. Intangible assets

| Goodwill
| £
Cost |
Additions | –
Transfers | 57,600
| --------
At 31 March 2025 | 57,600
| --------
Amortisation |
Charge for the year | 11,520
| --------
At 31 March 2025 | 11,520
| --------
Carrying amount |
At 31 March 2025 | 46,080
| --------
At 31 March 2024 | –
| --------

6. Tangible assets

| Buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2024 and 31 March 2025 | 144,264 | 155,499 | 18,444 | 45,455 | 363,662
| --------- | --------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 April 2024 | 57,362 | 97,456 | 3,074 | 45,455 | 203,347
Charge for the year | 5,771 | 14,372 | 6,148 | – | 26,291
| --------- | --------- | -------- | -------- | ---------
At 31 March 2025 | 63,133 | 111,828 | 9,222 | 45,455 | 229,638
| --------- | --------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31 March 2025 | 81,131 | 43,671 | 9,222 | – | 134,024
| --------- | --------- | -------- | -------- | ---------
At 31 March 2024 | 86,902 | 58,043 | 15,370 | – | 160,315
| --------- | --------- | -------- | -------- | ---------

7. Investments

| Shares in group undertakings | Other investments other than loans | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 | 60,922 | – | 60,922
Additions | – | 67,406 | 67,406
Disposals | ( 20) | – | ( 20)
Transfers | ( 60,902) | 3,302 | ( 57,600)
| -------- | -------- | --------
At 31 March 2025 | – | 70,708 | 70,708
| -------- | -------- | --------
Impairment |  |  |
At 1 April 2024 and 31 March 2025 | – | – | –
| -------- | -------- | --------

Carrying amount |  |  |
At 31 March 2025 | – | 70,708 | 70,708
| -------- | -------- | --------
At 31 March 2024 | 60,922 | – | 60,922
| -------- | -------- | --------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 617,969 | 21,840
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 11,983 | 407,466
Other debtors | 124,272 | 109,703
| --------- | ---------
| 754,224 | 539,009
| --------- | ---------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 44,915 | 44,915
Trade creditors | 177,065 | 76,742
Social security and other taxes | 413,436 | 279,621
Other creditors | 30,227 | 6,231
| --------- | ---------
| 665,643 | 407,509
| --------- | ---------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 29,944 | 78,602
| -------- | --------

11. Related party transactions
At the year end the company was owed £124,272 (2024: £109,703) by companies associated by common control.
12. Controlling party
The ultimate parent company is Evolution Productions Holdings Limited , a company registered in England & Wales. The registered address of the ultimate controlling party is: Little Statenborough House Sandwich Road, Eastry, Sandwich, Kent, United Kingdom, CT13 0DH .