REGISTERED NUMBER: SC536444 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

J7 Evolve Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

250

501

CURRENT ASSETS

Debtors

5

2,238

9,289

Cash at bank

12,841

34,916

15,079

44,205

CREDITORS

Amounts falling due within one year

6

5,523

40,811

NET CURRENT ASSETS

9,556

3,394

TOTAL ASSETS LESS CURRENT LIABILITIES

9,806

3,895

CREDITORS

Amounts falling due after more than one year

7

-

(200

)

ACCRUALS AND DEFERRED INCOME

(1,215

)

(70

)

NET ASSETS

8,591

3,625

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

8,391

3,425

8,591

3,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Miss Jennifer Brown - Director

1.	STATUTORY INFORMATION

J7 Evolve Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC536444

Registered office:

7 Adam Crescent

Stenhousemuir

Stirlingshire

FK5 4DG

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for goods sold in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Going concern

The accounts are prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

and 31 May 2026

1,858

DEPRECIATION

At 1 June 2025

1,357

Charge for year

251

At 31 May 2026

1,608

NET BOOK VALUE

At 31 May 2026

250

At 31 May 2025

501

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,130

9,289

Other debtors

108

-

2,238

9,289

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

200

2,405

Taxation and social security

4,113

13,953

Other creditors

1,210

24,453

5,523

40,811

Creditors include unsecured bank loans, which amount to £200 (2025: £2,405).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

200

Creditors include unsecured bank loans, which amount to £NIL (2025: £200).

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the directors £1,210 (2025: £24,453). There are no terms for repayment of this loan and no interest is being charged.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss Jennifer Brown.