REGISTERED NUMBER: 07457681 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

EVOLUTION STAGE HIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Wright

V C Wright

REGISTERED OFFICE:

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

REGISTERED NUMBER:

07457681 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

FIXED ASSETS

Tangible assets

4

480,670

575,695

Investments

5

235,997

212,328

716,667

788,023

CURRENT ASSETS

Debtors

6

73,432

62,224

Cash at bank and in hand

50,975

51,024

124,407

113,248

CREDITORS

Amounts falling due within one year

7

133,342

113,049

NET CURRENT (LIABILITIES)/ASSETS

(8,935

)

199

TOTAL ASSETS LESS CURRENT LIABILITIES

707,732

788,222

CREDITORS

Amounts falling due after more than one year

8

(145,243

)

(178,631

)

PROVISIONS FOR LIABILITIES

(91,593

)

(108,435

)

NET ASSETS

470,896

501,156

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

470,890

501,150

SHAREHOLDERS' FUNDS

470,896

501,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

J A Wright - Director

V C Wright - Director

1.	STATUTORY INFORMATION

Evolution Stage Hire 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The company adopted FRS102 in the current year and an explanation of how the transition to FRS102 has affected the reported financial position and performance can be found in the notes to the accounts.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

983,233

162,613

1,145,846

Additions

10,500

14,000

24,500

At 31 March 2026

993,733

176,613

1,170,346

DEPRECIATION

At 1 April 2025

467,241

102,910

570,151

Charge for year

104,599

14,926

119,525

At 31 March 2026

571,840

117,836

689,676

NET BOOK VALUE

At 31 March 2026

421,893

58,777

480,670

At 31 March 2025

515,992

59,703

575,695

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

212,328

Additions

80,000

Revaluations

(56,331

)

At 31 March 2026

235,997

NET BOOK VALUE

At 31 March 2026

235,997

At 31 March 2025

212,328

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

25,328

Valuation in 2026

(56,331

)

Cost

267,000

235,997

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

73,432

62,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,085

2,722

Tax

47,572

25,052

VAT

17,992

14,841

Other creditors

62,499

68,899

Directors current account

104

445

Accrued expenses

1,090

1,090

133,342

113,049

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

81,076

96,131

Funding circle loan

64,167

82,500

145,243

178,631

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr J A Wright and Mr V C Wright by virtue of their ownership of 100% of the shares issued.