Evolution Complete Business Sales Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 07512536

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		165		2,470

			165		2,470
CURRENT ASSETS
Debtors	5	547,591		544,724
Cash at bank and in hand		91,363		7,338

		638,954		552,062
Creditors: Amounts Falling Due Within One Year	6	(853,707 )		(599,367 )

NET CURRENT ASSETS (LIABILITIES)			(214,753 )		(47,305 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(214,588 )		(44,835 )

Creditors: Amounts Falling Due After More Than One Year	7		(127,366 )		(237,257 )

NET LIABILITIES			(341,954 )		(282,092 )

CAPITAL AND RESERVES
Called up share capital	8		223		223
Profit and Loss Account			(342,177 )		(282,315 )

SHAREHOLDERS' FUNDS			(341,954)		(282,092)

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Evolution Complete Business Sales Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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.

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 Profit and Loss Account.

The financial statements were approved by the board of directors on 13 November 2020 and were signed on its behalf by:

Mr Michael Whittle

Director

12/01/2026

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 May 2023	223	390,718	390,941
Loss for the year and total comprehensive income	-	(673,033 )	(673,033)

As at 30 April 2024 and 1 May 2024	223	(282,315 )	(282,092)


Loss for the year and total comprehensive income	-	(59,862 )	(59,862)

As at 30 April 2025	223	(342,177 )	(341,954)

1. General Information

Evolution Complete Business Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07512536 . The registered office is Asmec Centre, Merlin House, Brunel Road, Theale, Berkshire, RG7 4AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and 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.

2.3. 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

33%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2024	31,118

As at 30 April 2025	31,118

Depreciation
As at 1 May 2024	28,648
Provided during the period	2,305

As at 30 April 2025	30,953

Net Book Value
As at 30 April 2025	165

As at 1 May 2024	2,470

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Evolution Complete Business Sales Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,800	14,200
Prepayments and accrued income	15,786	9,519
Evolution CBS Holdings Ltd	521,005	521,005

	547,591	544,724

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,166	35,798
Other taxes and social security	60,086	110,021
Sundry creditors	114,056	75,041
Experience International Ltd	35,000	35,000
Accruals and deferred income	616,399	343,507

	853,707	599,367

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	127,366	237,257

9. Ultimate Controlling Party

The company's ultimate controlling party is Evolution CBS Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.

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