REGISTERED NUMBER: 11972376 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

Evolve CM Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

H Davis

REGISTERED OFFICE:

c/o Millward, May & Co

The Overhangs

55A Peach Street

Wokingham

Berkshire

RG40 1XP

REGISTERED NUMBER:

11972376 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

1,218

3,176

CURRENT ASSETS

Debtors

5

34,191

22,926

Cash at bank

32,517

39,564

66,708

62,490

CREDITORS

Amounts falling due within one year

6

29,384

44,971

NET CURRENT ASSETS

37,324

17,519

TOTAL ASSETS LESS CURRENT LIABILITIES

38,542

20,695

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

38,541

20,694

SHAREHOLDERS' FUNDS

38,542

20,695

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 8 January 2026 and were signed by:

H Davis - Director

1.	STATUTORY INFORMATION

Evolve CM Ltd is a private company, limited by shares , registered in England and Wales. 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.

Computer equipment - 3 year straight line

Fixtures & Fittings - 5 years straight line

Plant & Machinery - 4 years straight line

Shipping Containers - 5 years straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

2,934

311

108

9,083

12,436

Disposals

-

(311

)

(108

)

(158

)

(577

)

At 31 May 2025

2,934

-

-

8,925

11,859

DEPRECIATION

At 1 June 2024

1,370

129

38

7,723

9,260

Charge for year

586

9

2

1,049

1,646

Eliminated on disposal

-

(138

)

(40

)

(87

)

(265

)

At 31 May 2025

1,956

-

-

8,685

10,641

NET BOOK VALUE

At 31 May 2025

978

-

-

240

1,218

At 31 May 2024

1,564

182

70

1,360

3,176

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

30,780

-

Other debtors

3,411

22,926

34,191

22,926

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

-

38,725

Taxation and social security

17,962

4,001

Other creditors

11,422

2,245

29,384

44,971

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

1

Ordinary

£1

1

1

8.	RELATED PARTY DISCLOSURES