Company registration number SC270149 (Scotland)
EVOTEK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EVOTEK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
EVOTEK LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
6
176,417
182,733
Investments
7
748,440
748,440
924,857
931,173
Current assets
Debtors
161,452
237,826
Cash at bank and in hand
109,852
39,876
271,304
277,702
Creditors: amounts falling due within one year
(652,198)
(359,437)
Net current liabilities
(380,894)
(81,735)
Total assets less current liabilities
543,963
849,438
Creditors: amounts falling due after more than one year
(35,029)
(46,482)
Provisions for liabilities
2,188
1,218
Net assets
511,122
804,174
Capital and reserves
Called up share capital
10
74,822
74,822
Capital redemption reserve
187,653
187,653
Profit and loss reserves
248,647
541,699
Total equity
511,122
804,174
EVOTEK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Mr K Crawford
Director
Company registration number SC270149 (Scotland)
EVOTEK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Evotek Limited is a private company limited by shares incorporated in Scotland. The registered office is Stannergate House, 41 Dundee Road West, Dundee, United Kingdom, DD5 1NB.

1.1
Basis of preparation

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

1.2
Going concern

The Board of Directors confirms that, after making appropriate enquiries, it has reasonable expectation that true the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing these Financial Statements.

1.3
Revenue

The turnover shown in the profit and loss accounts represents amounts invoiced to the subsidiary for management services during the year, exclusive of Value Added Tax.

1.4
Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The exception to this is land, which is not depreciated

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land
.
Fixture & Fittings
10-25% straight line
Motor Vehicles
20% straight line

1.5
Fixed asset investments

Investments comprise of shares held in a subsidiary company. The investments are held at cost less any accumulated impairment losses

EVOTEK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

1.6
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.7
Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.8
Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

EVOTEK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Leases
As lessee

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

1.10

Consolidation

The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

2
Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Statement of Financial Position date and the amounts reported during the year for revenue and costs. However, the nature of estimation means that actual outcomes could differ from those estimates. Estimates and judgements are continually evaluated and are based on the historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
5,965
2,340
Deferred tax
Origination and reversal of timing differences
(970)
(206)
Total tax charge
4,995
2,134
EVOTEK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
5
Dividends
2025
2024
£
£
Final paid
300,937
75,000
6
Tangible fixed assets
Total
£
Cost
At 1 October 2024
188,100
Additions
13,584
At 30 September 2025
201,684
Depreciation and impairment
At 1 October 2024
5,367
Depreciation charged in the year
19,900
At 30 September 2025
25,267
Carrying amount
At 30 September 2025
176,417
At 30 September 2024
182,733
7
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
748,440
748,440
8
Reserves

Capital redemption reserve - This reserve records the nominal value of shares repurchased by the company.

Profit and loss account - This reserve records retained earnings and accumulated losses.

9
Deferred taxation

The deferred tax included in the abridged statement of financial position is as follows:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Included in provisions for liabilities
(2,188)
(1,218)
EVOTEK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of 1p each
7,482,200
7,482,200
74,822
74,822
11
Director's advances, credits and guarantees

At the year end, the company was due to a director £nil (202 4 - £6,273 ).

12
Related party transactions

The company has taken advantage of the exemptions available per the provisions of FRS 102 not to disclose details of transactions with fellow group companies on the basis the subsidiary company is wholly owned and the company is a wholly owned subsidiary of Evotek Holdings Limited.

Pacson Limited is associated with the company as it is under common control. During the year, advanced funds to Pacson Limited of £nil (202 4 - £1 0,000). During the year, the company received net f unds totalling £61,270 (202 4 - £nil) from Pacson Limited. At the year-end, the company was due to receive £129,893 (202 4 - £191,163) from Pacson Limited.

Carraigean Limited is a related entity of the company. During the year, the company made payments on behalf of Carraigean Limited totalling £2,397 (202 4 - £4,318) and advanced funds to Carraigean Limited amounting to £4,000. At the year-end the company was due to receive £31,560 (202 4 - £25,163) from Carraigean Limited.

13
Controlling party

The ultimate parent company is Evotek Holdings Limited, a company registered in Scotland.

2025-09-30 2024-10-01 false false false 30 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr K Crawford Ms C A Crawford SC270149 2024-10-01 2025-09-30 SC270149 2025-09-30 SC270149 2024-09-30 SC270149 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 SC270149 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 SC270149 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 SC270149 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 SC270149 core:ShareCapital 2025-09-30 SC270149 core:ShareCapital 2024-09-30 SC270149 core:CapitalRedemptionReserve 2025-09-30 SC270149 core:CapitalRedemptionReserve 2024-09-30 SC270149 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC270149 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC270149 core:ShareCapitalOrdinaryShareClass1 2025-09-30 SC270149 core:ShareCapitalOrdinaryShareClass1 2024-09-30 SC270149 bus:Director1 2024-10-01 2025-09-30 SC270149 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC270149 core:FurnitureFittings 2024-10-01 2025-09-30 SC270149 core:MotorVehicles 2024-10-01 2025-09-30 SC270149 2023-10-01 2024-09-30 SC270149 core:UKTax 2024-10-01 2025-09-30 SC270149 core:UKTax 2023-10-01 2024-09-30 SC270149 2024-09-30 SC270149 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 SC270149 bus:OrdinaryShareClass1 2025-09-30 SC270149 bus:OrdinaryShareClass1 2024-09-30 SC270149 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC270149 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC270149 bus:FRS102 2024-10-01 2025-09-30 SC270149 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC270149 bus:CompanySecretary1 2024-10-01 2025-09-30 SC270149 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP