ACCOUNTS - Final Accounts preparation

Registered number: 16011357

EVO FUTURES GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

EVO FUTURES GROUP LIMITED

REGISTERED NUMBER: 16011357

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		981
			981
Current assets
Debtors: amounts falling due within one year	5	10,256
Cash at bank and in hand		4,572
		14,828
Creditors: amounts falling due within one year	6	(173,895)
Net current (liabilities)			(159,067)

Net (liabilities)			(158,086)

Capital and reserves
Called up share capital	7	100
Profit and loss account		(158,186)
		(158,086)

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EVO FUTURES GROUP LIMITED

REGISTERED NUMBER: 16011357

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J O Lawlor

Director

Date: 11 June 2026

The notes on pages 4 to 8 form part of these financial statements.

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EVO FUTURES GROUP LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Loss for the period	-	(158,186)	(158,186)
Shares issued during the period	100	-	100
At 31 December 2025	100	(158,186)	(158,086)

The notes on pages 4 to 8 form part of these financial statements.

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EVO FUTURES GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Evo Futures Group Limited is a private company, limited by shares, incorporated in England & Wales, Company number 16011357. The address of its registered office is 10 Queen Street Place, London, United Kingdom, EC4R 1AG.

The Company was incorporated and commenced trade on 10 October 2024.
The financial statements presented reflect the first period of account for the Company and no comparative figures are presented.

The principal activity of the Company is recruitment and placement of candidates into the architecture and engineering sectors.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

During the period the Company made a loss of £158,187 and as at the period end had net liabilities of £158,087 and a cash position of £4,572. The financial statements have been prepared on a going concern basis. The directors have prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements, considering sensitivities. Since the period end the Company has returned to profitability, with net liabilities reducing to £86,400 as at 30 April 2026, and the loan from Fourteen Capital Partners Limited is being repaid from trading cash flows. On this basis the directors consider the Company has sufficient resources to meet its liabilities as they fall due, and have concluded that the going concern basis is appropriate.

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EVO FUTURES GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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EVO FUTURES GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
There is no corporation tax liability or charge for the 15 month period ended 31 December 2025.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

Straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.11

Creditors

Short-term creditors are measured at the transaction price.

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EVO FUTURES GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	1,759
	At 31 December 2025	1,759
	Depreciation
	Charge for the period on owned assets	778
	At 31 December 2025	778
	Net book value
	At 31 December 2025	981

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EVO FUTURES GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					£


	Other debtors	3,420
	Prepayments	6,836
		10,256

6.	Creditors: Amounts falling due within one year
		2025
		£

	Other loans	43,973
	Trade creditors	1,793
	Other taxation and social security	52
	Accruals and deferred income	128,077
		173,895

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

During the incorporation period, 100 Ordinary shares of £1 each were issued and fully paid at par.

8.	Related party transactions
	Included within creditors is a loan of £43,973 owing to Fourteen Capital Partners Limited a shareholder and associated entity, which carries interest compounding annually at 10%. This loan is repayable on demand. During the period interest of £7,936 was accrued, as at the balance sheet, the interest remains unpaid.

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