EVOLUTION HOME AND LEISURE LIMITED
Company registration number 13533657 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
EVOLUTION HOME AND LEISURE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
EVOLUTION HOME AND LEISURE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
11,789
13,488
Tangible assets
4
-
134,095
11,789
147,583
Current assets
Stocks
-
147,923
Debtors
5
151,243
883,490
Cash at bank and in hand
9,685
9,733
160,928
1,041,146
Creditors: amounts falling due within one year
6
(2,615,630)
(2,911,619)
Net current liabilities
(2,454,702)
(1,870,473)
Net liabilities
(2,442,913)
(1,722,890)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(2,443,013)
(1,722,990)
Total equity
(2,442,913)
(1,722,890)

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Mr J R Knott
Director
Company registration number 13533657 (England and Wales)
EVOLUTION HOME AND LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Evolution Home and Leisure Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11-14, Hortonwood 32, Telford, Shropshire, TF1 7EU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

During the year the directors decided to cease trading operations on 30th June 2025, following a strategic review. As a result, the financial statements have not been prepared on a going concern basis. true

The accounts have been prepared on a break up basis, which involves recognising assets at their net realisable value and providing for all unavoidable liabilities. Included in other creditors is a balance of £2,591,706 (2024: £2,403,817) owed to Evolution Foods Limited, a company which has 3 directors in common. The balance is likely to remain unpaid.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
10% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

EVOLUTION HOME AND LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
12.5% straight line
Fixtures and fittings
25% straight line
Computers
25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EVOLUTION HOME AND LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
18
EVOLUTION HOME AND LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
3
Intangible fixed assets
Other
£
Cost
At 1 July 2024 and 30 June 2025
16,993
Amortisation and impairment
At 1 July 2024
3,505
Amortisation charged for the year
1,699
At 30 June 2025
5,204
Carrying amount
At 30 June 2025
11,789
At 30 June 2024
13,488
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
189,542
Disposals
(189,542)
At 30 June 2025
-
0
Depreciation and impairment
At 1 July 2024
55,447
Depreciation charged in the year
28,542
Eliminated in respect of disposals
(83,989)
At 30 June 2025
-
0
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
134,095
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
75,761
102,300
Other debtors
75,482
510,401
151,243
612,701
EVOLUTION HOME AND LEISURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
5
Debtors
(Continued)
- 6 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
270,789
Total debtors
151,243
883,490
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
19,439
64,102
Taxation and social security
-
0
20,088
Other creditors
2,596,191
2,827,429
2,615,630
2,911,619
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
of £1 each
100
100
100
100

Shares rank equally for voting purposes. On a show of hands each member shall have one vote and on a poll each member shall have one vote per share held. Each share ranks equally for any dividend declared. Each share ranks equally for any distribution made on a winding up. The shares are not redeemable.

8
Related party transactions

Evopack Limited is a company which shares three director s of the company. Goods amounting to £nil (202 4: £380) was purchased from Evopack Limited.

Evolution Foods is a company which shares three director s of the company. The balance owing to Evolution Foods Limited as at 30 June 2025 was £2,591,706 (2024: £2,403,817), which relates to re-charges of costs.

Matrix Structures Ltd is a company which shares three director s of the company. The balance ow ed by Matrix Structures Limited as at 30 June 2025 was £nil (2024: £366,776).

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