Evaluation Consultants Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04721646

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		78,336		80,949
Investments	5		1,760		1,625

			80,096		82,574
CURRENT ASSETS
Debtors	6	2,068,304		1,724,279
Cash at bank and in hand		393,987		430,352

		2,462,291		2,154,631
Creditors: Amounts Falling Due Within One Year	7	(1,290,871 )		(983,511 )

NET CURRENT ASSETS (LIABILITIES)			1,171,420		1,171,120

TOTAL ASSETS LESS CURRENT LIABILITIES			1,251,516		1,253,694

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,820 )		(15,274 )

NET ASSETS			1,236,696		1,238,420

CAPITAL AND RESERVES
Called up share capital	9		200		200
Share premium account			29,970		29,970
Profit and Loss Account			1,206,526		1,208,250

SHAREHOLDERS' FUNDS			1,236,696		1,238,420

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Evaluation Consultants Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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.

On behalf of the board

R O Gallagher

Director

22/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Evaluation Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04721646 . The registered office is Bourne House, Godstone Road, Whyteleafe, CR3 0BL.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Leasehold	evenly over the period of lease
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. 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.

2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.

...CONTINUED

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Evaluation Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 57 (2025: 45)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2025	25,809	168,130	24,672	86,546	305,157
Additions	-	8,600	4,969	1,200	14,769

As at 30 April 2026	25,809	176,730	29,641	87,746	319,926

Depreciation
As at 1 May 2025	5,955	124,916	16,190	77,147	224,208
Provided during the period	796	11,162	2,949	2,475	17,382

As at 30 April 2026	6,751	136,078	19,139	79,622	241,590

Net Book Value
As at 30 April 2026	19,058	40,652	10,502	8,124	78,336

As at 1 May 2025	19,854	43,214	8,482	9,399	80,949

5. Investments

	Listed
	£
Cost or Valuation
As at 1 May 2025	1,625
Revaluations	135

As at 30 April 2026	1,760

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	1,760

As at 1 May 2025	1,625

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Evaluation Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,604,292	1,479,142
Amounts owed by participating interests	78,088	6,948
Other debtors	385,924	214,268

	2,068,304	1,700,358
Due after more than one year
Other debtors	-	23,921

	2,068,304	1,724,279

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	95,748	109,909
Other creditors	297,702	178,237
Taxation and social security	897,421	695,365

	1,290,871	983,511

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2025	15,274	15,274
Deferred taxation	(454 )	(454 )

Balance at 30 April 2026	14,820	14,820

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

10. Other Commitments

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

	2026	2025
	£	£
Not later than one year	105,000	105,000
Later than one year and not later than five years	210,000	315,000

	315,000	420,000

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Evaluation Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

11. Pension Commitments

The company makes monthly payments to a defined contribution scheme on behalf of its employees and directors.

Amounts charged to the profit and loss account were £194,341 for the year (2025: £150,691). There were outstanding employer contributions of £28,335 (2025: £21,718) at the balance sheet date.

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