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REGISTERED NUMBER: 12253845 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Evolcom Holdings Limited

| Evolcom Holdings Limited (Registered number: 12253845) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Evolcom Holdings Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTOR: | Mr P Karatzas

| REGISTERED OFFICE: | 12 Willow Sage Court

| Stockton-on-Tees

| Co. Durham

| TS18 3UQ

| REGISTERED NUMBER: | 12253845 (England and Wales)

| ACCOUNTANTS: | JBC Accountants Limited

| Chartered Accountants

| 3B Lockheed Court

| Preston Farm

| Stockton on Tees

| TS18 3SH

| Evolcom Holdings Limited (Registered number: 12253845) |

Balance Sheet

30 April 2026

30/4/26 | 30/4/25 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 31 |  | 31 |  |

CURRENT ASSETS

Debtors | 5 | 331,757 |  | 376,269 |  |

Cash at bank | 711 |  | 20,552 |  |

332,468 |  | 396,821 |  |

CREDITORS

Amounts falling due within one year | 6 | - |  | 54 |  |

NET CURRENT ASSETS | 332,468 |  | 396,767 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 332,499 |  | 396,798 |  |

CAPITAL AND RESERVES

Called up share capital | 20 |  | 20 |  |

Retained earnings | 332,479 |  | 396,778 |  |

332,499 |  | 396,798 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr P Karatzas - Director

| Evolcom Holdings Limited (Registered number: 12253845) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Evolcom Holdings Limited 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.

| Investments in subsidiaries and associates

| Investments in subsidiary and associate undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

| Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

| Current and deferred 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 May 2025

| and 30 April 2026 | 31 |  |

| NET BOOK VALUE

| At 30 April 2026 | 31 |  |

| At 30 April 2025 | 31 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30/4/26 | 30/4/25 |

| £ | £

| Amounts owed by group undertakings | 152,566 |  | 218,703 |  |

| Other debtors | 179,191 |  | 157,566 |  |

331,757 |  | 376,269 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30/4/26 | 30/4/25 |

| £ | £

| Other creditors | - |  | 54 |  |

| Evolcom Holdings Limited (Registered number: 12253845) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30/4/26 | 30/4/25 |

| £ | £

| Mr P Karatzas

| Balance outstanding at start of year | 155,918 |  | 4,883 |  |

| Amounts advanced | 5,666 |  | 173,347 |  |

| Amounts repaid | (26,312 | ) | (22,312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 135,272 |  | 155,918 |  |

| Interest of 3.75% has been charged on the above loan.