Evolok Limited

(Registration number: 07016254)
Balance Sheet as at 30 September 2025

	Note	30.09.25		30.09.24
		£	£	£	£
FIXED ASSETS
Intangible assets	4		50,900		71,800
Tangible assets	5		1,604		2,773
			52,504		74,573
CURRENT ASSETS
Debtors	6	539,919		479,888
Cash at bank and in hand		3,408		4,488
		543,327		484,376
CREDITORS
Creditors within 1yr	7	357,660		317,341
Net current assets			185,667		167,035
Total assets less current liabilities			238,171		241,608
Creditors Amounts falling due after more than one year	7		7,042		14,816
PROVISIONS FOR LIABILITIES			(401)		(693)
Net assets			230,728		226,099
CAPITAL AND RESERVES
Called up share capital			1,070		1,070
Share premium reserve			222,840		222,840
Profit and loss account			6,818		2,189
Shareholders' funds			230,728		226,099

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Evolok Limited

(Registration number: 07016254)
Balance Sheet as at 30 September 2025 (continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 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 28 April 2026

......................................... Ms N Juss Director

Evolok Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1.	General information

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

The address of its registered office is:
78-80 Old Oak Common Lane
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 28 April 2026.

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.

The presentational currency is Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants in relation to tangible fixed asset are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

Evolok Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equiptment	25% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years straight line basis

Evolok Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

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.	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 5).

Evolok Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4.	Intangible assets

	Goodwill  £
Cost or valuation
At 1 October 2024	209,000
At 30 September 2025	209,000
Amortisation
At 1 October 2024	137,200
Amortisation charge	20,900
At 30 September 2025	158,100
Carrying amount
At 30 September 2025	50,900
At 30 September 2024	71,800

5.	Tangible assets

	Plant and machinery £
Cost or valuation
At 1 October 2024	7,906
Additions	333
At 30 September 2025	8,239
Depreciation
At 1 October 2024	5,133
Charge for the year	1,502
At 30 September 2025	6,635
Carrying amount
At 30 September 2025	1,604
At 30 September 2024	2,773

Evolok Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6.

Debtors

Current	Note	30.09.25 £	30.09.24 £
Trade debtors		236,912	154,410
Amounts owed by related parties		158,740	186,755
Prepayments & accrued income		126,897	100,168
Other debtors		17,370	38,555
		539,919	479,888

Intercompany balances include £130,888 due from FC People Ltd and £27,852 due from First Clarity Ltd. Both companies are under common control.

7.

Creditors

Creditors: amounts falling due within one year

	30.09.25 £	30.09.24 £
Due within one year
Loans and borrowings	49,587	43,320
Trade creditors	161,808	128,663
Taxation and social security	15,667	6,733
Accruals and deferred income	39,720	36,996
Other creditors	90,878	101,629
	357,660	317,341