Evolve Techcon Limited - Filleted accounts

Registered number

06184726

Evolve Techcon Limited

Filleted Accounts

31 March 2026

Evolve Techcon Limited
Registered number:		06184726
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		3,341			3,107

Current assets
Debtors	5	138,387			64,740
Cash at bank and in hand		204,689			163,665
		343,076			228,405

Creditors: amounts falling due within one year	6	(144,789)			(95,454)

Net current assets			198,287			132,951

Total assets less current liabilities			201,628			136,058


Provisions for liabilities			(777)			(777)


Net assets			200,851			135,281

Capital and reserves
Called up share capital			600			1,000
Profit and loss account			200,251			134,281

Shareholders' funds			200,851			135,281

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Davies
Director
Approved by the board on 16 April 2026

Evolve Techcon Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		4		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				45,147
	At 31 March 2026				45,147

	Amortisation
	At 1 April 2025				45,147
	At 31 March 2026				45,147

	Net book value
	At 31 March 2026				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				30,055
	Additions				1,277
	At 31 March 2026				31,332

	Depreciation
	At 1 April 2025				26,948
	Charge for the year				1,043
	At 31 March 2026				27,991

	Net book value
	At 31 March 2026				3,341
	At 31 March 2025				3,107


5	Debtors		2026		2025
£				£

	Trade debtors		130,387		64,740
	Other debtors		8,000		-
			138,387		64,740


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		121		19,504
	Taxation and social security costs		110,258		71,765
	Other creditors		34,410		4,185
			144,789		95,454


7	Other information

	Evolve Techcon Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Hayesfield
	Pioneer Avenue
	Bath
	BA2 5QX