REGISTERED NUMBER: 03525861 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Evolution RC Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

A J Archer

REGISTERED OFFICE:

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

REGISTERED NUMBER:

03525861 (England and Wales)

ACCOUNTANTS:

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

FIXED ASSETS

Tangible assets

4

96,519

107,058

CURRENT ASSETS

Stocks

157,911

132,345

Debtors

5

99,316

57,785

Cash at bank

181,507

233,645

438,734

423,775

CREDITORS

Amounts falling due within one year

6

104,972

92,296

NET CURRENT ASSETS

333,762

331,479

TOTAL ASSETS LESS CURRENT LIABILITIES

430,281

438,537

CREDITORS

Amounts falling due after more than one year

7

(66,396

)

(82,801

)

PROVISIONS FOR LIABILITIES

(10,347

)

(11,545

)

NET ASSETS

353,538

344,191

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

353,438

344,091

SHAREHOLDERS' FUNDS

353,538

344,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 14 January 2026 and were signed by:

A J Archer - Director

1.	STATUTORY INFORMATION

Evolution RC Limited 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 or, if held under a finance lease, over the lease term, whichever is shorter.

Fixtures and Fittings - 20% on cost

Computer Equipment - 15% on cost

Motor Vehicles - 15% on cost

Plant and Machinery - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

134,585

Additions

25,624

Disposals

(3,924

)

At 30 April 2025

156,285

DEPRECIATION

At 1 May 2024

27,527

Charge for year

34,774

Eliminated on disposal

(2,535

)

At 30 April 2025

59,766

NET BOOK VALUE

At 30 April 2025

96,519

At 30 April 2024

107,058

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts recoverable on contract

83,650

43,842

Other debtors

15,666

13,943

99,316

57,785

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,462

10,204

Hire purchase contracts

5,943

5,943

Trade creditors

70,164

32,408

Taxation and social security

14,677

42,009

Other creditors

3,726

1,732

104,972

92,296

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

1,769

12,231

Hire purchase contracts

64,627

70,570

66,396

82,801

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A J Archer.

9.	LEASING COMMITMENTS

As at 30th April 2025 the company has an annual commitment of £56,000 for the premises and unit 6.

The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Evolution RC Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Evolution RC Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Evolution RC Limited and state those matters that we have agreed to state to the director of Evolution RC Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Evolution RC Limited and its director for our work or for this report.

It is your duty to ensure that Evolution RC Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Evolution RC Limited. You consider that Evolution RC Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Evolution RC Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

14 January 2026