EVOLUMANCE LTD - Accounts

EVOLUMANCE LTD
Contents Page
For the year ended 31 July 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

EVOLUMANCE LTD Accountants' Report For the year ended 31 July 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. VFM ACCOUNTANTS & CO LTD 31 July 2026 .................................................... VFM ACCOUNTANTS & CO LTD London Road Ashford TW15 3AJ 06 August 2026 1

EVOLUMANCE LTD
Accountants' Report
For the year ended 31 July 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VFM ACCOUNTANTS & CO LTD
31 July 2026

....................................................

VFM ACCOUNTANTS & CO LTD
London Road
Ashford
TW15 3AJ
06 August 2026

1

EVOLUMANCE LTD
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	433	494
		433	494
Current assets
Debtors		276	33,636
Cash at bank and in hand		90,758	131,482
		91,034	165,118
Creditors: amount falling due within one year		(30,404)	(81,692)
Net current assets		60,630	83,426

Total assets less current liabilities		61,063	83,920
Accruals and deferred income		(1,275)	(1,275)
Net assets		59,788	82,645

Capital and reserves
Called up share capital		1	1
Profit and loss account		59,787	82,644
Shareholders' funds		59,788	82,645

For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 06 August 2026 and were signed by:

-------------------------------
Christian TCHATCHOUANG ZIM
Director

2

EVOLUMANCE LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

EVOLUMANCE LTD is a private company, limited by shares, registered in , registration number 12081399, registration address 10 BELCANTO APARTMENTS, 3 ELVIN GARDENS WEMBLEY, HA9 0GQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 August 2025	2,028	2,028
Additions	-	-
Disposals	-	-
At 31 July 2026	2,028	2,028
Depreciation
At 01 August 2025	1,534	1,534
Charge for year	61	61
On disposals	-	-
At 31 July 2026	1,595	1,595
Net book values
Closing balance as at 31 July 2026	433	433
Opening balance as at 01 August 2025	494	494

3

Registered Number: 12081399

EVOLUMANCE LTD

Abridged Accounts

Period of accounts Start date: 01 August 2025 End date: 31 July 2026