REGISTERED NUMBER: 11931420 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

EVOL EMPIRE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

5

500

-

CURRENT ASSETS

Debtors

6

327,294

134,640

Cash at bank and in hand

5,189

17,143

332,483

151,783

CREDITORS

Amounts falling due within one year

7

358,170

152,094

NET CURRENT LIABILITIES

(25,687

)

(311

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,187

)

(311

)

CAPITAL AND RESERVES

Called up share capital

9

500

100

Retained earnings

(25,687

)

(411

)

SHAREHOLDERS' FUNDS

(25,187

)

(311

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 10 December 2025 and were signed by:

Miss S Simes - Director

1.	STATUTORY INFORMATION

Evol Empire Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11931420

Registered office:

53 Gildredge Road

Eastbourne

East Sussex

BN21 4SF

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

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 and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 75 (2024 - 55 ) .

5.	FIXED ASSET INVESTMENTS

Details of the investments in which the parent company has an interest of 20% of more are as follows:

Subsidiary undertaking

Registered office

Class of share

Percentage of shares held

The Eagle Eastbourne Limited

53 Gildredge Road, Eastbourne BN214SF

Ordinary shares

100%

Dew Drop Inn Eastbourne Limited

53 Gildredge Road, Eastbourne BN214SF

Ordinary shares

100%

The Rainbow Eastbourne Limited

37-39 South Street, Eastbourne BN214UP

Ordinary A & B shares

100%

Glass House Eastbourne Limited

53 Gildredge Road, Eastbourne BN214SF

Ordinary shares

100%

Cantina Eastbourne Limited

53 Gildredge Road, Eastbourne BN214SF

Ordinary shares

100%

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

128,856

Amounts owed by group undertakings

319,182

-

Other debtors

-

5,734

Deferred tax asset

Tax losses carried forward

-

50

319,182

134,640

Amounts falling due after more than one year:

Deferred tax asset

Tax losses carried forward

8,112

-

8,112

-

Aggregate amounts

327,294

134,640

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,824

848

Amounts owed to group undertakings

60,319

-

PAYE and social security

48,397

16,594

VAT

152,932

67,090

Other creditors

86,152

65,458

Wages control account

3,768

-

Directors' current accounts

100

-

Accrued expenses

2,678

2,104

358,170

152,094

8.	DEFERRED TAX

£

Balance at 1 April 2024

(50

)

Provided during year

(8,062

)

Balance at 31 March 2025

(8,112

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

500

100

During the year 400 shares were issued as part of a share for share exchange to acquire 100% of the shareholdings in Dew Drop Inn Limited, The Rainbow Eastbourne Limited, The Eagle Eastbourne Limited and The Glass House Eastbourne Limited.