Evolv Digital Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05932120

Evolv Digital Ltd

Filleted Unaudited Financial Statements

30 September 2025

Evolv Digital Ltd

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	100		100

Creditors: amounts falling due within one year	6	12,902		12,618
		--------		--------
Net current liabilities			12,802	12,518
			--------	--------
Total assets less current liabilities			( 12,802)	( 12,518)
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 12,902)	( 12,618)
	--------	--------
Shareholders deficit	( 12,802)	( 12,518)
	--------	--------

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 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 14 October 2025 , and are signed on behalf of the board by:

Mr B Carter
Director

Company registration number: 05932120

Evolv Digital Ltd

Notes to the Financial Statements

Year ended 30 September 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 13 Warren Park, Warlingham, Surrey, CR6 9LD.

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.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Other debtors	100	100
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	12,902	12,618
	--------	--------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
Mr B Carter	( 12,618)	( 284)	( 12,902)
	--------	----	--------

	2024
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
Mr B Carter	( 12,334)	( 284)	( 12,618)
	--------	----	--------

8. Related party transactions

The company was under the control of Mr B Carter throughout the current and previous year. Mr B Carter is the managing director and sole shareholder. No transactions with related parties were undertaken such as is required to be disclosed under the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.