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Company No: 08439595 (England and Wales)

# UKEVOLVE LIMITED

### (A company limited by guarantee)

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

UKEVOLVE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

UKEVOLVE LIMITED

## BALANCE SHEET

As at 31 March 2026
UKEVOLVE LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 20,113 |  | 21,861
|  | 20,113 |  | 21,861
Current assets |  |  |  |
Debtors | 4 | 36,008 |  | 59,072
Cash at bank and in hand |  | 165,069 |  | 135,567
|  | 201,077 |  | 194,639
Creditors: amounts falling due within one year | 5 | ( 31,115) |  | ( 29,532)
Net current assets |  | 169,962 |  | 165,107
Total assets less current liabilities |  | 190,075 |  | 186,968
Provision for liabilities |  | ( 3,821) |  | ( 4,154)
Net assets |  | 186,254 |  | 182,814
Reserves |  |  |  |
Profit and loss account |  | 186,254 |  | 182,814
Total reserves |  | 186,254 |  | 182,814

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of UKEvolve Limited (registered number: 08439595) were approved and authorised for issue by the Board of Directors on 08 July 2026. They were signed on its behalf by:

Mr M R Bowern Director |

UKEVOLVE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
UKEVOLVE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

UKEvolve Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Pavers, Northmostown, Sidmouth, EX10 0NL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown new of value added tax, returns and rebates and discounts and after eliminating sales within the company.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Fixtures and fittings | 20 % reducing balance
Office equipment | 20 % reducing balance
Computer equipment | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 33 |  | 27

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 34,448 |  | 9,391 |  | 7,162 |  | 4,193 |  | 55,194
Additions | 0 |  | 0 |  | 0 |  | 1,586 |  | 1,586
At 31 March 2026 | 34,448 |  | 9,391 |  | 7,162 |  | 5,779 |  | 56,780
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 19,042 |  | 8,221 |  | 4,661 |  | 1,409 |  | 33,333
Charge for the financial year | 2,311 |  | 234 |  | 110 |  | 679 |  | 3,334
At 31 March 2026 | 21,353 |  | 8,455 |  | 4,771 |  | 2,088 |  | 36,667
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 13,095 |  | 936 |  | 2,391 |  | 3,691 |  | 20,113
At 31 March 2025 | 15,406 |  | 1,170 |  | 2,501 |  | 2,784 |  | 21,861

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 1,082 |  | 87
Other debtors | 34,926 |  | 58,985
| 36,008 |  | 59,072

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 674 |  | 690
Corporation tax | 1,404 |  | 1,152
Other taxation and social security | 14,628 |  | 11,438
Other creditors | 14,409 |  | 16,252
| 31,115 |  | 29,532