Evolution Tennis Limited - Filleted accounts

Registered number

09378193

Evolution Tennis Limited

Unaudited Filleted Accounts

31 January 2026

Evolution Tennis Limited
Registered number:		09378193
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		959			1,198
Tangible assets	4		1,893			787
			2,852			1,985

Current assets
Debtors	5	339			2,225
Cash at bank and in hand		9,663			12,469
		10,002			14,694

Creditors: amounts falling due within one year	6	(12,247)			(16,437)

Net current liabilities			(2,245)			(1,743)

Total assets less current liabilities			607			242


Provisions for liabilities			(373)			-


Net assets			234			242

Capital and reserves
Called up share capital			200			200
Profit and loss account			34			42

Shareholders' funds			234			242

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Sarah Von Ribbeck
Director
Approved by the board on 29 September 2026

Evolution Tennis Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	25% straight line
	Tennis equipment	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Website development

	Cost
	At 1 February 2025					2,830
	At 31 January 2026					2,830

	Amortisation
	At 1 February 2025					1,632
	Provided during the year					239
	At 31 January 2026					1,871

	Net book value
	At 31 January 2026					959
	At 31 January 2025					1,198

	Webstite development is being written off over its estimated economic life (20% reducing balance).


4	Tangible fixed assets
		Computer equipment		Tennis equipment		Total
£			£		£
	Cost
	At 1 February 2025	2,935		-		2,935
	Additions	288		1,333		1,621
	At 31 January 2026	3,223		1,333		4,556

	Depreciation
	At 1 February 2025	2,148		-		2,148
	Charge for the year	249		266		515
	At 31 January 2026	2,397		266		2,663

	Net book value
	At 31 January 2026	826		1,067		1,893
	At 31 January 2025	787		-		787


5	Debtors			2026		2025
£					£

	Trade debtors			180		70
	Other debtors			159		2,155
				339		2,225


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Directors loan account			9,812		12,147
	Taxation and social security costs			1,515		1,262
	Other creditors			920		3,028
				12,247		16,437


7	Other information

	Evolution Tennis Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Haybarn
	Lower Haysden Lane
	Tonbridge
	Kent
	TN11 9BA