REGISTERED NUMBER: 10439237 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EVOLVE LAW (MK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Kinns

K Staniforth

M Lansdell

R M Robinson

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

10439237 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

4

62,973

78,060

CURRENT ASSETS

Debtors

5

298,959

260,595

Cash at bank

227,340

225,766

526,299

486,361

CREDITORS

Amounts falling due within one year

6

332,371

227,180

NET CURRENT ASSETS

193,928

259,181

TOTAL ASSETS LESS CURRENT LIABILITIES

256,901

337,241

CREDITORS

Amounts falling due after more than one year

7

(52,934

)

(66,963

)

PROVISIONS FOR LIABILITIES

(15,743

)

(19,515

)

NET ASSETS

188,224

250,763

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

188,024

250,563

SHAREHOLDERS' FUNDS

188,224

250,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

M Lansdell - Director

1.	STATUTORY INFORMATION

Evolve Law (MK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% or 17% straight line

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

and

Motor

Computer

to property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

26,007

21,255

54,491

32,619

134,372

Additions

-

4,155

-

2,251

6,406

At 31 December 2025

26,007

25,410

54,491

34,870

140,778

DEPRECIATION

At 1 January 2025

9,370

11,253

9,082

26,607

56,312

Charge for year

4,334

2,115

11,352

3,692

21,493

At 31 December 2025

13,704

13,368

20,434

30,299

77,805

NET BOOK VALUE

At 31 December 2025

12,303

12,042

34,057

4,571

62,973

At 31 December 2024

16,637

10,002

45,409

6,012

78,060

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

54,491

DEPRECIATION

At 1 January 2025

9,082

Charge for year

11,352

At 31 December 2025

20,434

NET BOOK VALUE

At 31 December 2025

34,057

At 31 December 2024

45,409

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

271,532

233,168

Amounts falling due after more than one year:

Other debtors

27,427

27,427

Aggregate amounts

298,959

260,595

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,596

4,596

Hire purchase contracts

9,434

9,149

Trade creditors

26,568

40,136

Taxation and social security

286,900

183,254

Other creditors

4,873

(9,955

)

332,371

227,180

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

15,734

20,330

Hire purchase contracts

37,200

46,633

52,934

66,963

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

1

200

200

9.	OTHER COMMITMENTS

Operating lease commitments of 2025: £315,250 (2024 : £157,812) are payable over the upcoming five years in respect of leasehold property.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £79,067 (2024 : £79,606) owed by a director. During the year amounts received from the director were £539.

The above loan is unsecured, interest free and repayable on demand.