Evalian Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 11314058

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		304		128
Tangible Assets	5		66,340		65,264

			66,644		65,392
CURRENT ASSETS
Debtors		1,114,342		1,024,517
Cash at bank and in hand		3,246,088		2,351,419

		4,360,430		3,375,936
Creditors: Amounts Falling Due Within One Year		(2,606,354 )		(2,103,041 )

NET CURRENT ASSETS (LIABILITIES)			1,754,076		1,272,895

TOTAL ASSETS LESS CURRENT LIABILITIES			1,820,720		1,338,287

PROVISIONS FOR LIABILITIES
Deferred Taxation			(16,585 )		(16,316 )

NET ASSETS			1,804,135		1,321,971

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			1,804,133		1,321,969

SHAREHOLDERS' FUNDS			1,804,135		1,321,971

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Evalian Limited

Abridged Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Sean Huggett

Director

26/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Evalian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11314058 . The registered office is Unit 5, West Lodge Nobs Crook, Colden Common, Winchester, SO21 1TH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

The Intellectual property asset is trademarks. They are amortised to the profit and loss account over their estimated economic life of 10 years on a straight line basis.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer and Office Equipment

25% on reducing balance method

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Evalian Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2026

2.7. 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 or 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

The average number of persons employed, including directors, during the period was: 78 (2025: 70)

4. Intangible Assets

	Total
	£
Cost
As at 1 August 2025	220
Additions	220

As at 31 July 2026	440

Amortisation
As at 1 August 2025	92
Provided during the period	44

As at 31 July 2026	136

...CONTINUED

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Evalian Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2026

Net Book Value
As at 31 July 2026	304

As at 1 August 2025	128

5. Tangible Assets

	Total
	£
Cost
As at 1 August 2025	137,544
Additions	23,189

As at 31 July 2026	160,733

Depreciation
As at 1 August 2025	72,280
Provided during the period	22,113

As at 31 July 2026	94,393

Net Book Value
As at 31 July 2026	66,340

As at 1 August 2025	65,264

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than one year	87,244	41,663
Later than one year and not later than five years	47,510	10,628

	134,754	52,291

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