REGISTERED NUMBER: 12253845 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Evolcom Holdings Limited

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:

12253845 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

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

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

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.