Everlution Software Limited 31/08/2025 iXBRL

Company registration number: 06674088

Everlution Software Limited

Unaudited filleted financial statements

31 August 2025

Everlution Software Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Everlution Software Limited

Directors and other information


	Directors	Mr S J Rickett
		Mrs P K Rickett


	Company number	06674088


	Registered office	6-8 Cole Street
		London
		SE1 4YH


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Everlution Software Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Everlution Software Limited

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Everlution Software Limited for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Everlution Software Limited, as a body, in accordance with the terms of our engagement letter dated 3 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Everlution Software Limited and state those matters that we have agreed to state to the board of directors of Everlution Software Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Everlution Software Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Everlution Software Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Everlution Software Limited. You consider that Everlution Software Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Everlution Software Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

17 August 2026

Everlution Software Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	12,639		11,061
Investments	6	2,215		2,215
		_________		_________
			14,854		13,276

Current assets
Debtors	7	1,192,526		602,911
Cash at bank and in hand		29,030		233,646
		_________		_________
		1,221,556		836,557
Creditors: amounts falling due
within one year	8	( 577,143)		( 380,918)
		_________		_________
Net current assets			644,413		455,639
			_________		_________
Total assets less current liabilities			659,267		468,915


Provisions for liabilities			( 3,160)		( 2,770)

			_________		_________
Net assets			656,107		466,145
			_________		_________

Capital and reserves
Called up share capital			300		300
Profit and loss account			655,807		465,845
			_________		_________
Shareholders funds			656,107		466,145
			_________		_________

For the year ending 31 August 2025 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Mr S J Rickett

Director

Company registration number: 06674088

Everlution Software Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6-8 Cole Street, London, SE1 4YH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.Invoiced sales are in the first instance treated as deferred income and thereafter released to the profit and loss account on a straight line basis over the period of contract.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	Straight line over 4 years
Fixtures and fittings	-	Straight line over 4 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 September 2024	27,772	27,772
Additions	6,772	6,772
	_________	_________
At 31 August 2025	34,544	34,544
	_________	_________
Depreciation
At 1 September 2024	16,711	16,711
Charge for the year	5,194	5,194
	_________	_________
At 31 August 2025	21,905	21,905
	_________	_________
Carrying amount
At 31 August 2025	12,639	12,639
	_________	_________
At 31 August 2024	11,061	11,061
	_________	_________

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	2,215	2,215
	_________	_________
Impairment
At 1 September 2024 and 31 August 2025	-	-
	_________	_________
Carrying amount
At 31 August 2025	2,215	2,215
	_________	_________
At 31 August 2024	2,215	2,215
	_________	_________

7. Debtors

	2025	2024
	£	£

Trade debtors	1,047,876	543,414
Other debtors	144,650	59,497
	_________	_________
	1,192,526	602,911
	_________	_________

8. Creditors: amounts falling due within one year

	2025	2024
	£	£

Trade creditors	190,962	248,588
Corporation tax	97,765	-
Social security and other taxes	219,796	80,053
Other creditors	68,620	52,277
	_________	_________
	577,143	380,918
	_________	_________

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£

	Mr S J Rickett	( 78)	90,902	-	90,824
		_________	_________	_________	_________

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£

	Mr S J Rickett	( 99)	-	21	( 78)
		_________	_________	_________	_________

10. Related party transactions

Everlution Software Limited owns registered capital in Everlution SK sro. a partnership registered in Slovakia. During the year ended 31 August 2025 the company purchased services with a value of £1,502,386 (2024 - £1,233,033) from Everlution SK sro.. At 31 August 2025, the balance due to Everlution SK sro. from Everlution Software Limited was £130,034 (2024 - £211,837). S Rickett is a director and shareholder in Roxhill Media Limited. During the year ended 31 August 2025, the company sold services with a value of £1,757,778 (2024 - £1,011,493) to Roxhill Media Limited. At 31 August 2025, the balance due from Roxhill Media Limited to Everlution Software Limited was £392,892 (2024 - £153,446). S Rickett is a director and shareholder in Metastreet Limited. During the year ended 31 August 2025, the company sold services with a value of £564,500 (2024 - £417,000) to Metastreet Limited. At 31 August 2025, the balance due from Metastreet Limited to Everlution Software Limited was £Nil (2024 - £92,400). S Rickett is a director and shareholder in Locardi Limited. During the year ended 31 August 2025, the company charged management charges of £Nil (2024 - £Nil) to Locardi Limited. At 31 August 2025, the balance due from Locardi Limited to Everlution Software Limited was £2,970 (2024 - £9, 092).