REGISTERED NUMBER: 04399570 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IMAGE EVOLUTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P S Dale

Mr P S Jeffcoate

Mr J C Piggot

SECRETARY:

Mr P S Jeffcoate

REGISTERED OFFICE:

Alban House

99 High Street South

Dunstable

Bedfordshire

LU6 3SF

REGISTERED NUMBER:

04399570 (England and Wales)

ACCOUNTANTS:

Stoten Gillam Limited

Chartered Accountants

Alban House

99 High Street South

Dunstable

Bedfordshire

LU6 3SF

FIXED ASSETS

Tangible assets

4

135,887

151,858

CURRENT ASSETS

Debtors

5

165,625

249,473

Cash at bank and in hand

117,922

142,506

283,547

391,979

CREDITORS

Amounts falling due within one year

6

100,321

152,088

NET CURRENT ASSETS

183,226

239,891

TOTAL ASSETS LESS CURRENT LIABILITIES

319,113

391,749

CREDITORS

Amounts falling due after more than one year

7

(35,797

)

(44,887

)

PROVISIONS FOR LIABILITIES

(33,972

)

(37,965

)

NET ASSETS

249,344

308,897

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Capital redemption reserve

1,000

1,000

Retained earnings

246,344

305,897

SHAREHOLDERS' FUNDS

249,344

308,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 14 September 2026 and were signed on its behalf by:

Mr P S Jeffcoate - Director

Mr P S Dale - Director

Mr J C Piggot - Director

1.	STATUTORY INFORMATION

Image Evolution 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

at varying rates on cost

Motor vehicles

-

at varying rates on cost

Computer equipment

-

at varying rates on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,026,620

Additions

64,516

Disposals

(64,490

)

At 31 December 2025

1,026,646

DEPRECIATION

At 1 January 2025

874,762

Charge for year

56,987

Eliminated on disposal

(40,990

)

At 31 December 2025

890,759

NET BOOK VALUE

At 31 December 2025

135,887

At 31 December 2024

151,858

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

439,280

DEPRECIATION

At 1 January 2025

397,092

Charge for year

21,094

At 31 December 2025

418,186

NET BOOK VALUE

At 31 December 2025

21,094

At 31 December 2024

42,188

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

129,156

146,842

Factoring account

-

80,254

Other debtors

-

1,000

Intl factoring account

-

1,430

Tax

16,950

-

Prepayments and accrued income

19,519

19,947

165,625

249,473

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,090

9,090

Trade creditors

41,389

30,539

Taxation and social security

46,391

109,175

Other creditors

3,451

3,284

100,321

152,088

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

35,797

44,887