1 April 2025 false No description of principal activity Taxfiler 2024.6 11234845business:PrivateLimitedCompanyLtd2025-04-012026-03-31 112348452025-03-31 112348452025-04-012026-03-31 11234845business:AuditExemptWithAccountantsReport2025-04-012026-03-31 11234845business:FilletedAccounts2025-04-012026-03-31 112348452026-03-31 11234845business:Director12025-04-012026-03-31 11234845business:Director22025-04-012026-03-31 11234845business:RegisteredOffice2025-04-012026-03-31 112348452025-03-31 11234845core:WithinOneYear2026-03-31 11234845core:WithinOneYear2025-03-31 11234845core:AfterOneYear2026-03-31 11234845core:AfterOneYear2025-03-31 11234845core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 11234845core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 11234845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 11234845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 11234845core:PreviouslyStatedAmount2026-03-31 11234845core:PreviouslyStatedAmount2025-03-31 11234845business:SmallEntities2025-04-012026-03-31 11234845countries:EnglandWales2025-04-012026-03-31 11234845core:MotorVehicles2025-04-012026-03-31 11234845core:PlantMachinery2025-03-31 11234845core:MotorVehicles2025-03-31 11234845core:PlantMachinery2025-04-012026-03-31 11234845core:PlantMachinery2026-03-31 11234845core:MotorVehicles2026-03-31 112348452024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11234845 (England and Wales)
EVOLVE CIVILS AND SURFACING LTD Unaudited accounts for the year ended 31 March 2026
EVOLVE CIVILS AND SURFACING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
EVOLVE CIVILS AND SURFACING LTD Company Information for the year ended 31 March 2026
Directors
Mr J Newton Mr C Butler
Company Number
11234845 (England and Wales)
Registered Office
24-34 Forth Street Liverpool L20 8JJ
Accountants
SJH Accountancy Services 6 Moorbridge Close Bootle Liverpool L30 7RL
- 3 -
EVOLVE CIVILS AND SURFACING LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
39,419 
63,808 
Current assets
Debtors
5
67,513 
82,077 
Cash at bank and in hand
1,188 
915 
68,701 
82,992 
Creditors: amounts falling due within one year
6
(68,176)
(105,994)
Net current assets/(liabilities)
525 
(23,002)
Total assets less current liabilities
39,944 
40,806 
Creditors: amounts falling due after more than one year
7
(7,385)
(16,097)
Net assets
32,559 
24,709 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
32,460 
24,610 
Shareholders' funds
32,559 
24,709 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by
Mr J Newton Director Company Registration No. 11234845
- 4 -
EVOLVE CIVILS AND SURFACING LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
EVOLVE CIVILS AND SURFACING LTD is a private company, limited by shares, registered in England and Wales, registration number 11234845. The registered office is 24-34 Forth Street, Liverpool, L20 8JJ .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
77,950 
76,000 
153,950 
Additions
- 
(15,000)
(15,000)
At 31 March 2026
77,950 
61,000 
138,950 
Depreciation
At 1 April 2025
39,930 
50,212 
90,142 
Charge for the year
9,505 
3,634 
13,139 
On disposals
- 
(3,750)
(3,750)
At 31 March 2026
49,435 
50,096 
99,531 
Net book value
At 31 March 2026
28,515 
10,904 
39,419 
At 31 March 2025
38,020 
25,788 
63,808 
- 5 -
EVOLVE CIVILS AND SURFACING LTD Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,540 
17,917 
Other debtors
49,973 
64,160 
67,513 
82,077 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
9,857 
15,157 
Obligations under finance leases and hire purchase contracts
18,034 
31,610 
Trade creditors
4,560 
2,970 
Taxes and social security
31,812 
50,656 
Other creditors
2,940 
5,601 
Loans from directors
973 
- 
68,176 
105,994 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
7,385 
16,097 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -