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Company registration number:
10514886
Evolution Martial Arts Ltd
Unaudited Financial Statements for the year ended
31 December 2025
DP Associates (Accountancy) Limited
Block, Bonville House, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom
Evolution Martial Arts Ltd
Officers and Professional Advisers
Year ended
31 December 2025

Director | F Miller

Registered office | CO DP ASSOCIATES (ACCOUNTANCY) LIMITED Block, Bonville House Blackbrook Business Park Taunton TA1 2PX United Kingdom

Accountant | DP Associates (Accountancy) Limited
| Block Bonville House Blackbrook Business Park Taunton TA1 2PX United Kingdom

Evolution Martial Arts Ltd
Director's Report
Year ended
31 December 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 31 December 2025.

## Directors

The director who served the company during the year was as follows:

F Miller

## Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
25 February 2026
and signed on behalf of the board by:

F Miller
Director

Evolution Martial Arts Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Evolution Martial Arts Ltd
Year ended
31 December 2025
As described on the statement of financial position, the Board of Directors of
Evolution Martial Arts Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 December 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
DP Associates (Accountancy) Limited
Block
Bonville House
Blackbrook Business Park
Taunton
TA1 2PX
United Kingdom
Date:
18 March 2026
Evolution Martial Arts Ltd
Income Statement
Year ended
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Turnover |  | 182,516 |  | 186,140 |
Cost of sales |  | (6,357 | ) | (14,413 | )
Gross profit |  | 176,159 |  | 171,727 |
Administrative expenses |  | (150,641 | ) | (145,211 | )
Operating profit |  | 25,518 |  | 26,516 |
Profit before tax | 4 | 25,518 |  | 26,516 |
Tax on profit |  | (5,079 | ) | (5,052 | )
Profit for the financial year |  | 20,439 |  | 21,464 |

The company has no other recognised items of income or expense other than the results for the year as set out above.
Evolution Martial Arts Ltd
Statement of Income and Retained Earnings
Year ended
31 December 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Retained earnings at the start of the year | 57,220 |  | 41,756 |
Profit for the financial year | 20,439 |  | 21,464 |
Dividends declared and paid or payable during the year | (9,800 | ) | (6,000 | )
Retained earnings at the end of the year | 67,859 |  | 57,220 |

Evolution Martial Arts Ltd
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 10,357 |  | 11,573 |
Current assets |  |  |  |  |
Debtors | 7 | 1 |  | 1 |
Cash at bank and in hand |  | 64,400 |  | 82,996 |
|  | 64,401 |  | 82,997 |
Creditors: amounts falling due within one year | 8 | (6,732 | ) | (7,542 | )
Net current assets |  | 57,669 |  | 75,455 |
Total assets less current liabilities |  | 68,026 |  | 87,028 |
Creditors: amounts falling due after more than one year | 9 | - |  | (21,345 | )
Net assets excluding defined benefit pension plan balance |  | 68,026 |  | 65,683 |
Defined benefit pension liability |  | (166 | ) | - |
Suspense account |  | - |  | (8,462 | )
Net assets including defined benefit pension plan balance |  | 67,860 |  | 57,221 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | 67,859 |  | 57,220 |
Shareholders funds |  | 67,860 |  | 57,221 |

For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
25 February 2026
, and are signed on behalf of the board by:

F Miller
Director

Company registration number:
10514886
Evolution Martial Arts Ltd
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
CO DP ASSOCIATES (ACCOUNTANCY) LIMITED
,
Block, Bonville House
,
Blackbrook Business Park
,
Taunton
,
TA1 2PX
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## Defined benefit pension plan

The entity recognises a net defined benefit pension asset or liability in the statement of financial position as the net total of the present value of its obligations and the fair value of plan assets out of which the obligations are to be settled. The defined benefit liability is measured on a discounted present value basis using a rate determined by reference to market yields at the reporting date on high quality corporate bonds. Defined benefit obligations and the related expenses are measured using the projected unit credit method. Plan surpluses are recognised as a defined benefit asset only to the extent that the surplus is recoverable either through reduced contributions in the future or through refunds from the plan. Plan deficits are recognised as a defined benefit liability to the extent it reflects a legal or constructive obligation.
Changes in the net defined benefit asset or liability arising from employee service are recognised in profit or loss as a current service cost where it relates to services in the current period and as a past service cost where it relates to services in prior periods. Costs relating to plan introductions, benefit changes, curtailments and settlements are recognised in profit or loss in the period in which they occur.
Net interest is determined by multiplying the net defined benefit liability by the discount rate, both as determined at the start of the reporting period, taking account of any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. Net interest is recognised in profit or loss.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Profit before tax

Profit before tax is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible assets | 1,216 |  | 73 |

## 5 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
2
).

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 January 2025 and 31 December 2025 | 11,429 |  | 290 |  | 11,719 |
Depreciation |  |  |  |  |  |
At 1 January 2025 | - |  | 146 |  | 146 |
Charge | 1,143 |  | 73 |  | 1,216 |
At 31 December 2025 | 1,143 |  | 219 |  | 1,362 |
Carrying amount |  |  |  |  |  |
At 31 December 2025 | 10,286 |  | 71 |  | 10,357 |
At 31 December 2024 | 11,429 |  | 144 |  | 11,573 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 1 |  | 1 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 6,732 |  | 7,542 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | - |  | 21,345 |