EVOLUTION PACKAGING PRODUCTS LTD

Company Registration Number:
02573634 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

EVOLUTION PACKAGING PRODUCTS LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

EVOLUTION PACKAGING PRODUCTS LTD

Balance sheet

As at 31 December 2024


Notes
2024
9 months to 31 December 2023


£
£
Fixed assets
Intangible assets: 3 69,008 76,418
Tangible assets: 4 16,586 23,819
Total fixed assets: 85,594 100,237
Current assets
Stocks: 47,608 38,531
Debtors:   104,113 158,851
Cash at bank and in hand: 1,909 9,972
Total current assets: 153,630 207,354
Creditors: amounts falling due within one year:   (385,620) (359,725)
Net current assets (liabilities): (231,990) (152,371)
Total assets less current liabilities: (146,396) (52,134)
Creditors: amounts falling due after more than one year:   (14,802) (25,313)
Total net assets (liabilities): (161,198) (77,447)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (161,298) (77,547)
Shareholders funds: (161,198) (77,447)

The notes form part of these financial statements

EVOLUTION PACKAGING PRODUCTS LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 16 December 2025
and signed on behalf of the board by:

Name: J A Turton
Status: Director

The notes form part of these financial statements

EVOLUTION PACKAGING PRODUCTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 33% on cost and 20% on cost

Intangible fixed assets and amortisation policy

Website costs are being amortised over 5 years.

Other accounting policies

Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 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. Hire purchase and leasing commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Going concern The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of preparation in preparing the financial statements.

EVOLUTION PACKAGING PRODUCTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 9 months to 31 December 2023
Average number of employees during the period 8 9

EVOLUTION PACKAGING PRODUCTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 144,725
At 31 December 2024 144,725
Amortisation
At 01 January 2024 68,307
Charge for year 7,410
At 31 December 2024 75,717
Net book value
At 31 December 2024 69,008
At 31 December 2023 76,418

EVOLUTION PACKAGING PRODUCTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 84,292
At 31 December 2024 84,292
Depreciation
At 01 January 2024 60,473
Charge for year 7,233
At 31 December 2024 67,706
Net book value
At 31 December 2024 16,586
At 31 December 2023 23,819

EVOLUTION PACKAGING PRODUCTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Related party transactions

During the year the company was controlled by Ms J M Collett.