ACCOUNTS - Final Accounts preparation

Registered number: 16344677

EVENING GROUP HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

EVENING GROUP HOLDINGS LIMITED

REGISTERED NUMBER: 16344677

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		2
			2
Current assets
Debtors: amounts falling due within one year	5	200
		200
Creditors: amounts falling due within one year	6	(2)
Net current assets			198
Total assets less current liabilities			200

Net assets			200

Capital and reserves
Called up share capital	7	200
		200

For the period ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S Jackson	L Pang
Director	Director

Date: 17 September 2026	Date: 17 September 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

EVENING GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Evening Group Holdings Limited is a private company, limited by shares, registered in England and Wales. The address of the Company’s registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

The Company was incorporated on 26 March 2025 and has not yet started trading.

The financial statements are presented in Sterling which is the functional currency of the company and is rounded to the nearest pound.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

EVENING GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	2
	At 31 December 2025	2

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Class of shares	Holding

	Evening Studio Limited	Ordinary A	100%
	Guts Studio Limited	Ordinary A	100%

Page 3

EVENING GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					£


	Other debtors	200
		200

6.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	2
		2

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100,000 Ordinary A shares of £0.001 each	100
		100,000 Ordinary B shares of £0.001 each	100

			200

Upon incorporation the Company issued 100,000 £0.001 Ordinary A shares and 100,000 £0.001 Ordinary B shares at nominal value.

8.	Related party transactions
	The Company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the parent company or any wholly owned subsidiary of the Group. Included within debtors is an amount of £200 owed from the Directors of the Company. These amounts are interest free, unsecured and are repayable upon demand.

9.	Controlling party

The Company is controlled by the Directors by virture of their joint shareholding of the total share capital and voting rights.

Page 4