Evolution Forwarding Limited


Directors	Mrs A Goldspink
	Mr T Goldspink


Registered Address	10 Western Road
	Romford
	RM1 3JT


Registered Number	07561542 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		32,875		32,176
			32,875		32,176
Current assets
Stocks	4	9,570		9,251
Debtors	5	181,950		248,419
Cash at bank and on hand		636,472		552,277
		827,992		809,947
Creditors amounts falling due within one year	6	(181,040)		(246,246)
Net current assets (liabilities)			646,952		563,701
Total assets less current liabilities			679,827		595,877
Provisions for liabilities	7		(4,441)		(4,227)
Net assets			675,386		591,650
Capital and reserves
Called up share capital			100		100
Profit and loss account			675,286		591,550
Shareholders' funds			675,386		591,650

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2026, and are signed on its behalf by:

Mr T Goldspink
Director

Mrs A Goldspink
Director

Registered Company No. 07561542

Evolution Forwarding Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Premises improvements are depreciated over the remaining term of the lease.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	100
Fixtures and fittings	25	-
Vehicles	25	-

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met.  Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	8		7

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 25	16,103	10,391	55,102	81,596
Additions	-	-	7,820	7,820
Disposals	-	-	(9,943)	(9,943)
At 31 March 26	16,103	10,391	52,979	79,473
Depreciation and impairment
At 01 April 25	835	8,085	40,500	49,420
Charge for year	156	577	5,380	6,113
On disposals	-	-	(8,935)	(8,935)
At 31 March 26	991	8,662	36,945	46,598
Net book value
At 31 March 26	15,112	1,729	16,034	32,875
At 31 March 25	15,268	2,306	14,602	32,176

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	9,570	9,251
Total	9,570	9,251

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	165,936	241,312
Amounts owed by group undertakings	11,124	1,000
Amounts owed by associates and joint ventures / participating interests	550	182
Other debtors	193	1,026
Prepayments and accrued income	4,147	4,899
Total	181,950	248,419

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	83,271	113,103
Taxation and social security	52,595	89,389
Other creditors	41,885	40,464
Accrued liabilities and deferred income	3,289	3,290
Total	181,040	246,246

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	4,441	4,227
Total	4,441	4,227

8.	Operating lease commitments
	At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows: 2026 - £16,875 (2025 - £30,375).

9.	Directors advances, credits and guarantees
	At the year end the company owed the directors £16,377 (2025 - £18,471) by way of their current account.