REGISTERED NUMBER: 09936487 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Evolution Geological Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

32,705

41,672

CURRENT ASSETS

Debtors

5

20,606

21,319

Cash at bank

53,815

33,776

74,421

55,095

CREDITORS

Amounts falling due within one year

6

(38,992

)

(21,209

)

NET CURRENT ASSETS

35,429

33,886

TOTAL ASSETS LESS CURRENT LIABILITIES

68,134

75,558

CREDITORS

Amounts falling due after more than one year

7

(11,111

)

(16,819

)

PROVISIONS FOR LIABILITIES

(8,176

)

-

NET ASSETS

48,847

58,739

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,747

58,639

SHAREHOLDERS' FUNDS

48,847

58,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

Mr S J McCurdy - Director

1.	STATUTORY INFORMATION

Evolution Geological Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09936487

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current and deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

208

43,299

14,821

58,328

Additions

2,500

-

-

2,500

At 31 January 2026

2,708

43,299

14,821

60,828

DEPRECIATION

At 1 February 2025

208

3,157

13,291

16,656

Charge for year

833

10,036

598

11,467

At 31 January 2026

1,041

13,193

13,889

28,123

NET BOOK VALUE

At 31 January 2026

1,667

30,106

932

32,705

At 31 January 2025

-

40,142

1,530

41,672

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

18,010

14,719

Other debtors

2,596

6,600

20,606

21,319

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts (see note 8)

5,708

5,242

Taxation and social security

5,552

2,649

Other creditors

27,732

13,318

38,992

21,209

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts (see note 8)

11,111

16,819

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

5,708

5,242

Between one and five years

11,111

16,819

16,819

22,061