Evolve Employment Ltd Accounts






Evolve Employment Ltd

	Company No. 07947002
		Information for Filing with The Registrar
		31 March 2026

The Director presents his report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was recruitment.




Director

The Director who served at any time during the year was as follows:

J. Pinkney









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Pinkney
Director
31 March 2026

at	31 March 2026
Company No.		07947002	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	26,878	31,061


				26,878	31,061
Current assets

	Debtors		5	32,099	35,909

	Cash at bank and in hand			13,213	34,571
				45,312	70,480
Creditors: Amount falling due within one year			6	(52,933)	(83,463)
Net current liabilities				(7,621)	(12,983)
Total assets less current liabilities				19,257	18,078
Creditors: Amounts falling due after more than one year			7	(7,672)	(18,070)



Net assets				11,585	8

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		9	11,584	7

Total equity				11,585	8



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2026 and signed on its behalf by:
J. Pinkney
Director
31 March 2026

for the year ended 31 March 2026

General information

Evolve Employment Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07947002

Its registered office is:

Suite 1

Driffield Business Centre

Skerne Road

Driffield

YO25 6EF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	30	31

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2025	46,076	12,862	58,938
		Additions	-	4,774	4,774



		At 31 March 2026	46,076	17,636	63,712
		Depreciation
		At 1 April 2025	20,109	7,768	27,877
		Charge for the year	6,491	2,466	8,957



		At 31 March 2026	26,600	10,234	36,834
		Net book values
		At 31 March 2026	19,476	7,402	26,878
		At 31 March 2025	25,967	5,094	31,061

5	Debtors
			2026	2025
			£	£
		Trade debtors	29,547	33,663


		Deferred tax asset	2,552	2,246




			32,099	35,909

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

		Bank loans and overdrafts	7,180	6,458


		Trade creditors	10	-

		Taxes and social security	52,162	66,442
		Loans from directors	(17,417)	(3,664)
		Other creditors	10,998	14,227

			52,933	83,463

7	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	7,672	18,070






			7,672	18,070

Share Capital

Ordinary

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	37,700	23,780

			37,700	23,780

		Dividends by type:

		Equity dividends	37,700	23,780
			37,700	23,780

11	Advances and credits to directors
			2026
			£







		Director loan account has been repaid within 9 months of the year end