REGISTERED NUMBER: 04387680 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVOLVE CONSULTING UK LIMITED

Page

Company Information

1

Report of the Accountants

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

P S Cheng

L Cheng

REGISTERED OFFICE:

607 Corson House

City Island Way

London

E14 0TL

REGISTERED NUMBER:

04387680 (England and Wales)

ACCOUNTANTS:

F E Hawkes & Co Limited

'Danesbury House'

49 Cardiff Road

Luton

Bedfordshire

LU1 1PP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

F E Hawkes & Co Limited

'Danesbury House'

49 Cardiff Road

Luton

Bedfordshire

LU1 1PP

30 December 2025

FIXED ASSETS

12,948

Tangible assets

4

11,705

270,000

Investment property

5

270,000

282,948

281,705

CURRENT ASSETS

319,704

Debtors

257,927

557,266

Investments

568,312

31,836

Cash at bank and in hand

18,857

908,806

845,096

CREDITORS

(41,656

)

Amounts falling due within one year

(40,840

)

867,150

NET CURRENT ASSETS

804,256

1,150,098

TOTAL ASSETS LESS CURRENT LIABILITIES

1,085,961

CREDITORS

(12,379

)

Amounts falling due after more than one year

(3,083

)

1,137,719

NET ASSETS

1,082,878

CAPITAL AND RESERVES

2

Called up share capital

2

92,339

Revaluation reserve

6

92,339

1,045,378

Retained earnings

990,537

1,137,719

SHAREHOLDERS' FUNDS

1,082,878

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

P S Cheng - Director

1.	STATUTORY INFORMATION

Evolve Consulting UK Limited is a private company, limited by shares, registered in England and Wales. The

company's registered number is 04387680 and the registered office is 607 Corson House, City island Way, London, England E14 0TL.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the amounts derived from the provision of services falling within the company's activities after deduction of value added tax.

Tangible fixed assets

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

Equipment, fixtures & fittings

-

15% on reducing balance

Investment property

Investment property is included at fair value. Gains are recognized in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

35,439

Additions

749

At 31 March 2025

36,188

DEPRECIATION

At 1 April 2024

22,491

Charge for year

1,992

At 31 March 2025

24,483

NET BOOK VALUE

At 31 March 2025

11,705

At 31 March 2024

12,948

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

270,000

NET BOOK VALUE

At 31 March 2025

270,000

At 31 March 2024

270,000

The investment property at the balance sheet date is stated at fair value on current prices on an active market. The value by the director has been carried out with the support of appropriate independent valuers.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2014

52,339

Valuation in 2015

2,000

Valuation in 2016

38,000

Cost

177,661

270,000

6.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

92,339

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

P S Cheng and L Cheng

Balance outstanding at start of year

390

97,387

Amounts advanced

7,506

-

Amounts repaid

-

(96,997

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,896

390

£70,000 (2024- £30,000) of dividends have been declared and paid to the directors during the year.

8.	ULTIMATE CONTROLLING PARTY

The ultimate control of the company is vested equally in the directors, who are the only shareholders of the company.