REGISTERED NUMBER: 10030392 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Evolcom Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P Karatzas

REGISTERED OFFICE:

12 Willow Sage Court

Stockton-on-Tees

Co. Durham

TS18 3UQ

REGISTERED NUMBER:

10030392 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,409

5,288

4,409

5,288

CURRENT ASSETS

Debtors

6

180,769

197,421

Cash at bank and in hand

266

259

181,035

197,680

CREDITORS

Amounts falling due within one year

7

157

318

NET CURRENT ASSETS

180,878

197,362

TOTAL ASSETS LESS CURRENT LIABILITIES

185,287

202,650

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

185,267

202,630

SHAREHOLDERS' FUNDS

185,287

202,650

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

1.	STATUTORY INFORMATION

Evolcom 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on reducing balance and 15% on reducing balance

Taxation

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

Deferred taxation is provided for 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

7,000

AMORTISATION

At 1 May 2025

and 30 April 2026

7,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

16,680

Additions

665

Disposals

(1,715

)

At 30 April 2026

15,630

DEPRECIATION

At 1 May 2025

11,392

Charge for year

1,116

Eliminated on disposal

(1,287

)

At 30 April 2026

11,221

NET BOOK VALUE

At 30 April 2026

4,409

At 30 April 2025

5,288

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

-

1,375

Amounts owed by group undertakings

173,891

171,366

Other debtors

6,878

24,680

180,769

197,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade creditors

-

318

Taxation and social security

157

-

157

318

8.	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

15,103

15,276

Amounts advanced

533

355

Amounts repaid

(15,415

)

(528

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

221

15,103

Interest has been charged on the above loan at 3.75%.