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Registration number: 10931825

Evolution Interiors Holdings Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Evolution Interiors Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Evolution Interiors Holdings Ltd

Company Information

Directors | Mr D Green Mr J M Duggan

Registered office | 62 Queens Road Buckhurst Hill Essex IG9 5BY

Accountants | Blitz Gooday Ltd Chartered Certified Accountants62 Queens Road Buckhurst Hill Essex IG9 5BY

Evolution Interiors Holdings Ltd

(Registration number: 10931825)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 660,590 | 660,590
Current assets |  |  |
Cash at bank and in hand |  | 9 | 9,999
Creditors: Amounts falling due within one year | 5 | - | (662,415)
Net current assets/(liabilities) |  | 9 | (652,416)
Net assets |  | 660,599 | 8,174
Capital and reserves |  |  |
Called up share capital | 6 | 50 | 50
Retained earnings |  | 660,549 | 8,124
Shareholders' funds |  | 660,599 | 8,174

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:

......................................... Mr J M Duggan Director

Evolution Interiors Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
62 Queens Road
Buckhurst Hill
Essex
IG9 5BY
England

The principal place of business is:
Unit 1C Childerditch Lane
West Horndon
Brentwood
Essex
CM13 3EH
England

These financial statements were authorised for issue by the Board on 17 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Evolution Interiors Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 660,590 | 660,590

Evolution Interiors Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Subsidiaries | £
Cost or valuation
At 1 June 2024 | 660,590
Provision
Carrying amount
At 31 May 2025 | 660,590
At 31 May 2024 | 660,590

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Evolution Interiors Ltd | 62 Queens Road Buckhurst Hill IG9 5BY | ordinary shares | 100% | 100%

Subsidiary undertakings
Evolution Interiors Ltd The principal activity of Evolution Interiors Ltd is Office relocations, installations and warehouse storage.. The profit for the financial period of Evolution Interiors Ltd was £697,969 and the aggregate amount of Capital and reserves at the end of the period was £903,432.

Evolution Interiors Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts due to related parties | 8 | - | 662,415

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 50 | 50 | 50 | 50

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £19,039.25 (2024 - £4,542.31) per ordinary share |  | 951,963 |  | 227,115

8 | Related party transactions

Dividends paid to directors

|  | 2025 £ |  | 2024 £
Mr T Green |  |  |  |
|  | 43,155 |  | 227,115

Summary of transactions with parent

Dividend paid to parent, Evolution Holdings Group Ltd £908,808 (2024: £0)

Summary of transactions with subsidiaries

Evolution Interiors Ltd

Loans from related parties

Evolution Interiors Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

2025 | Subsidiary £ | Total £
At start of period | 662,415 | 662,415
Advanced | 10 | 10
Repaid | (662,425) | (662,425)
At end of period | - | -

2024 | Subsidiary £ | Total £
At start of period | 662,415 | 662,415
At end of period | 662,415 | 662,415

Terms of loans from related parties

Interest free loan repayable on demand.

9 | Parent and ultimate parent undertaking

The company's immediate parent is Evolution Holdings Group Ltd, incorporated in England and Wales.