Acorah Software Products - Accounts Production 18.1.170 false true false 29 August 2024 31 December 2025 31 December 2025 15924493 Mr Christopher Atherton Mrs Kayleigh Atherton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15924493 2024-08-28 15924493 2025-12-31 15924493 2024-08-29 2025-12-31 15924493 frs-core:CurrentFinancialInstruments 2025-12-31 15924493 frs-core:ShareCapital 2025-12-31 15924493 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15924493 frs-bus:PrivateLimitedCompanyLtd 2024-08-29 2025-12-31 15924493 frs-bus:FilletedAccounts 2024-08-29 2025-12-31 15924493 frs-bus:SmallEntities 2024-08-29 2025-12-31 15924493 frs-bus:AuditExempt-NoAccountantsReport 2024-08-29 2025-12-31 15924493 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-29 2025-12-31 15924493 frs-core:UnlistedNon-exchangeTraded 2025-12-31 15924493 frs-core:UnlistedNon-exchangeTraded 2024-08-28 15924493 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-28 15924493 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 15924493 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 15924493 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-28 15924493 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 15924493 frs-bus:Director1 2024-08-29 2025-12-31 15924493 frs-bus:Director2 2024-08-29 2025-12-31 15924493 frs-countries:EnglandWales 2024-08-29 2025-12-31
Registered number: 15924493
Evolved Holdings Limited
Unaudited Financial Statements
For the Period 29 August 2024 to 31 December 2025
Evolved Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Evolved Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15924493

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 202
|  |  | 202
CURRENT ASSETS
Debtors | 5 | 375,307 |
|  | 375,307 |
Creditors: Amounts Falling Due Within One Year | 6 | (250,115 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 125,192
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,394
NET ASSETS |  |  | 125,394
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200
Profit and Loss Account |  |  | 125,194
SHAREHOLDERS' FUNDS |  |  | 125,394

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Christopher Atherton Director | Mrs Kayleigh Atherton Director
31 March 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Evolved Holdings Limited
Notes to the Financial Statements
For the Period 29 August 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Evolved Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15924493 . The registered office is Suite 25, Second Floor Northwich Business Centre, Meadow Street, Northwich, CW9 5BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.3. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.
2.4. Investments
Unlisted investments are includes at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
Evolved Holdings Limited
Notes to the Financial Statements (continued)
For the Period 29 August 2024 to 31 December 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 29 August 2024 | -
Additions | 202
As at 31 December 2025 | 202
Provision
As at 29 August 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 202
As at 29 August 2024 | -

Investments include shares in wholly owned subsidiaries, Evolved Business Support Limited, Evolved Property Development Limited and Evolved Automotive Learning Limited which were all incorporated in England & Wales.
5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Directors' loan accounts | 21,407
Amounts owed by subsidiaries | 353,900
| 375,307

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Corporation tax | 13
Amounts owed to subsidiaries | 250,102
| 250,115

7. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 200

8. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the directors of £21,407.
The above loan is unsecured and repayable on demand. Interest has been charged at 3.75%.
Total dividends paid to directors during the year were £174,860.
Page 3
Page 4
Evolved Holdings Limited
Notes to the Financial Statements (continued)
For the Period 29 August 2024 to 31 December 2025
9. Related Party Transactions
Included within other debtors due within one year is a balance of £353,900 owing to subsidiary.
Included within other creditors due within one year is a balance of £250,102 owing from subsidiary.
Dividends received from the subsidiary during the year were £300,000.
Page 4