Evergreen Capital Advisors Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 10440758

		31 December 2025		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		190
Investments	5		-		15,451

			-		15,641
CURRENT ASSETS
Debtors	6	-		794,326
Cash at bank and in hand		980,670		116,138

		980,670		910,464
Creditors: Amounts Falling Due Within One Year	7	(41,283 )		(18,513 )

NET CURRENT ASSETS (LIABILITIES)			939,387		891,951

TOTAL ASSETS LESS CURRENT LIABILITIES			939,387		907,592

NET ASSETS			939,387		907,592

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			939,287		907,492

SHAREHOLDERS' FUNDS			939,387		907,592

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Evergreen Capital Advisors Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Georgios Galanopoulos

Director

9 January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Evergreen Capital Advisors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10440758 . The registered office is 38 Newburn Street, London, SE11 5PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The director believes that the going concern basis is not appropriate as having ceased trading, the director intends to liquidate the company. As a result, the financial statements have been prepared on a break-up basis, which includes adjusting the carrying values of assets and liabilities to reflect the amounts expected to be realised and settled in the course of the company’s dissolution. There are no material uncertainties regarding the winding-up process, and the directors consider this basis to be appropriate given the company’s intention to formally dissolve in due course.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relating to unlisted investments represent called-up and contributed capital to a venture capital fund. Venture capital investments are shown at cost less impairment.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Disposed

2.6. Financial Instruments

During the period, the Company invested in fixed-income investments. The said investments were also realised during the reporting period. These investments are measured at fair value through profit or loss as the intent was to hold the investments for short-term gain. Fair value gains of £5,208 were recognised in the profit and loss account during the period.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

The tax expense represents the sum of the corporation tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Evergreen Capital Advisors Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

2.9. Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

2.10. Basic financial liabilities

Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.

2.11. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

3. Average Number of Employees

Average number of employees, including directors, during the period was as follows:

	31 December 2025	31 March 2025
Director	1	1

	1	1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	450
Disposals	(450 )

As at 31 December 2025	-

Depreciation
As at 1 April 2025	260
Disposals	(260 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 April 2025	190

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	15,451

As at 31 December 2025	15,451

Provision
As at 1 April 2025	-
Disposals	15,451

As at 31 December 2025	15,451

...CONTINUED

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Evergreen Capital Advisors Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

Net Book Value
As at 31 December 2025	-

As at 1 April 2025	15,451

Unlisted investments represent called-up and contributed capital to a venture capital fund. During the reporting period, the Company disposed of its investment to a related party. Although a related-party transaction, it was conducted on arm’s length terms and at market value.

6. Debtors

	31 December 2025	31 March 2025
	£	£
Due within one year
Other debtors	-	4,549
Amounts owed by related party	-	789,777

	-	794,326

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 March 2025
	£	£
Corporation tax	38,883	13,640
Accruals and deferred income	2,400	2,000
Director's loan account	-	2,873

	41,283	18,513

8. Share Capital

	31 December 2025	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Related Party Loan Settlement

The Company was owed approximately £686,869 by an entity under common control of the same shareholder. The related entity's assets are predominantly non-liquid, and it has demonstrated limited ability to repay the loan in full, including unsuccessful attempts to dispose of property. During the reporting period, the related entity proposed a repayment of £602,000 in full and final settlement of the outstanding balance.

The director has assessed the recoverability of the loan and considers that accepting the proposed settlement and writing off the remaining balance of £84,564 is preferable to leaving the debt outstanding and uncertain at the time of liquidation. Accordingly, the financial statements reflect the agreed settlement amount, and the remaining balance has been written off. The write-off has been recognised in profit or loss for the year.

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