BrightAccountsProduction v1.0.0 v1.0.0 2024-01-27 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Property Investment 27 January 2026 0 15446596 2025-01-31 15446596 2024-01-26 15446596 2024-01-27 2025-01-31 15446596 uk-bus:PrivateLimitedCompanyLtd 2024-01-27 2025-01-31 15446596 uk-curr:PoundSterling 2024-01-27 2025-01-31 15446596 uk-bus:AbridgedAccounts 2024-01-27 2025-01-31 15446596 uk-core:ShareCapital 2025-01-31 15446596 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 15446596 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-01-31 15446596 uk-bus:FRS102 2024-01-27 2025-01-31 15446596 2024-01-27 2025-01-31 15446596 uk-bus:Director1 2024-01-27 2025-01-31 15446596 uk-bus:AuditExempt-NoAccountantsReport 2024-01-27 2025-01-31 xbrli:pure iso4217:GBP xbrli:shares

EVOLVE NATIONAL PROPERTIES LTD

Date of Incorporation

27 January 2024

Abridged Unaudited Financial Statements

for the financial period ended 31 January 2025

EVOLVE NATIONAL PROPERTIES LTD

Company Registration Number: 15446596

ABRIDGED BALANCE SHEET

as at 31 January 2025

|  |  | Jan 25
|  | Notes | £
Fixed Assets

Tangible assets |  | 5 | 1,402,537
|  |  | ─────────
Current Assets

Stocks |  |  | 220,823
Debtors |  |  | 98,089
Cash at bank and in hand |  |  | 7,428
|  |  | ─────────
|  |  | 326,340
|  |  | ─────────
Creditors: amounts falling due within one year |  |  | (1,920,780)
|  |  | ─────────
Net Current Liabilities |  |  | (1,594,440)
|  |  | ─────────
Total Assets less Current Liabilities |  |  | (191,903)
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100
Retained earnings |  |  | (192,003)
|  |  | ─────────
Shareholders' Deficit |  |  | (191,903)
|  |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 27 January 2026

________________________________ |  |  |
George Henry Burns |  |  |
Director |  |  |

EVOLVE NATIONAL PROPERTIES LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period ended 31 January 2025

1. | General Information
| EVOLVE NATIONAL PROPERTIES LTD is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15446596. The registered office of the company is C/O Co-Gency Corporate Finance Limited 2nd Floor, Lowry Mill, Swinton, Manchester, M27 6DB. Property Investment The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 January 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Abridged Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Abridged Profit and Loss Account.
| Stocks
| Work in progress comprises investment properties being developed for sale and is measured at the lower of cost and net realisable value . Net realisable value comprises actual or estimated selling price less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 5 days period ended 31 January 2025.
| Date company was incorporated:
| 27 January 2024

4. | Employees
| The average monthly number of employees, including director, during the financial period was 0, (Jan 24 - 0).

5. | Tangible assets
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 27 January 2024 | - | -
| Additions | 1,402,537 | 1,402,537
|  | ───────── | ─────────
| At 31 January 2025 | 1,402,537 | 1,402,537
|  | ───────── | ─────────
| Depreciation
| At 27 January 2024 | - | -
|  | ───────── | ─────────
| At 31 January 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 January 2025 | 1,402,537 | 1,402,537
|  | ═════════ | ═════════