Evocators Group Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 11733028

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		4,933
Tangible Assets	5		18,844		23,916

			18,844		28,849
CURRENT ASSETS
Stocks	6	9,605		16,348
Debtors	7	62,746		126,362
Cash at bank and in hand		2,329		2,433

		74,680		145,143
Creditors: Amounts Falling Due Within One Year	8	(49,333 )		(93,914 )

NET CURRENT ASSETS (LIABILITIES)			25,347		51,229

TOTAL ASSETS LESS CURRENT LIABILITIES			44,191		80,078

Creditors: Amounts Falling Due After More Than One Year	9		(37,825 )		(23,617 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,739 )		(5,979 )

NET ASSETS			1,627		50,482

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			1,527		50,382

SHAREHOLDERS' FUNDS			1,627		50,482

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Evocators Group Ltd

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr C G Frickel

Director

22 September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Evocators Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11733028 . The registered office is Unit 4 Pool Business Park High Street, Tarvin, Chester, CH3 8JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Evocators Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	29,624

As at 31 December 2025	29,624

Amortisation
As at 1 January 2025	24,691
Provided during the period	4,933

As at 31 December 2025	29,624

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	4,933

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	14,535	35,074	7,772	11,233	68,614
Additions	789	-	-	540	1,329

As at 31 December 2025	15,324	35,074	7,772	11,773	69,943

Depreciation
As at 1 January 2025	14,261	16,167	7,772	6,498	44,698
Provided during the period	355	4,727	-	1,319	6,401

As at 31 December 2025	14,616	20,894	7,772	7,817	51,099

Net Book Value
As at 31 December 2025	708	14,180	-	3,956	18,844

As at 1 January 2025	274	18,907	-	4,735	23,916

6. Stocks

	2025	2024
	£	£
Stock	9,605	16,348

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Evocators Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	834	1,010
Other debtors	61,912	125,352

	62,746	126,362

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,966	5,407
Bank loans and overdrafts	11,457	10,365
Other creditors	5,644	29,411
Taxation and social security	27,266	48,731

	49,333	93,914

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,242	19,208
Bank loans	23,583	4,409

	37,825	23,617

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,966	5,407
Later than one year and not later than five years	14,242	19,208

	19,208	24,615

	19,208	24,615

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Evocators Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Rachel Frickel	50,684	16,698	40,747	-	27,390
Mr Christiaan Frickel	43,386	24,762	49,597	-	19,323

13. Ultimate Controlling Party

The company is controlled by the directors.

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