REGISTERED NUMBER: SC276363 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

EVO GRAPHICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J McCallum

REGISTERED OFFICE:

32 Greenknowe Street

Wishaw

ML2 0QT

REGISTERED NUMBER:

SC276363 (Scotland)

ACCOUNTANTS:

Pecuniae Limited

10 Abercorn Drive

Hamilton

ML3 7EX

BANKERS:

Bank of Scotland

PO Box 17235

Edinburgh

EH11 1YH

CURRENT ASSETS

Debtors

5

20,093

10,928

Cash at bank

9,254

18,849

29,347

29,777

CREDITORS

Amounts falling due within one year

6

17,254

16,085

NET CURRENT ASSETS

12,093

13,692

TOTAL ASSETS LESS CURRENT LIABILITIES

12,093

13,692

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

12,091

13,690

SHAREHOLDERS' FUNDS

12,093

13,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th November 2025 and were signed by:

J McCallum - Director

1.	STATUTORY INFORMATION

Evo Graphics Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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 year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

13,655

Disposals

(1,633

)

At 31st March 2025

12,022

DEPRECIATION

At 1st April 2024

13,655

Eliminated on disposal

(1,633

)

At 31st March 2025

12,022

NET BOOK VALUE

At 31st March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,093

10,928

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,741

100

Taxation and social security

836

2,260

Other creditors

14,677

13,725

17,254

16,085