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Evolution Fasteners (N.I.) Ltd

Directors' Report and Unaudited Financial Statements

for the financial period from 22 January 2025 (date of incorporation) to 31 March 2026

Evolution Fasteners (N.I.) Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Mr Michael Keisner
| Mrs Ka Cheuk Leung
Company Secretary | Mrs Paula Lee
Company Registration Number | NI725676
Registered Office and Business Address | 16 Mount Charles
| Belfast
| BT7 1NZ
Accountants | Azets NI Limited
| 16 Mount Charles
| Belfast
| BT7 1NZ

Evolution Fasteners (N.I.) Ltd

DIRECTORS' REPORT

for the financial period from 22 January 2025 (date of incorporation) to 31 March 2026

The directors present their report and the unaudited financial statements for the financial period from 22 January 2025 (date of incorporation) to 31 March 2026.

Directors

The directors who served during the financial period are as follows:

Mr Michael Keisner

Mrs Ka Cheuk Leung

There were no changes in shareholdings between 31 March 2026 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Michael Keisner

Director

25 June 2026

Evolution Fasteners (N.I.) Ltd

Company Registration Number: NI725676

BALANCE SHEET

as at 31 March 2026

|  |  | Mar 26
|  | Notes | £
Current Assets

Stocks |  | 6 | 88,621
Debtors |  | 7 | 40,947
Cash and cash equivalents |  |  | 19,431
|  |  | ─────────
|  |  | 148,999
|  |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (81,206)
|  |  | ─────────
Net Current Assets |  |  | 67,793
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 67,793
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100
Retained earnings |  |  | 67,693
|  |  | ─────────
Equity attributable to owners of the company |  |  | 67,793
|  |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial period from 22 January 2025 (date of incorporation) to 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 25 June 2026 and signed on its behalf by

________________________________ |  |  |
Mr Michael Keisner |  |  |
Director |  |  |

Evolution Fasteners (N.I.) Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 22 January 2025 (date of incorporation) to 31 March 2026

1. | General Information
| Evolution Fasteners (N.I.) Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI725676. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. Wholesale of wood, construction materials and sanitary equipment The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| 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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Adoption of FRS 102 Section 1A
| This is the first set of financial statements prepared by Evolution Fasteners (N.I.) Ltd in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). The company transitioned from previously extant Irish and UK GAAP to FRS 102 Section 1A as at 1 January 2016.

4. | Period of financial statements
| The financial statements are for the 14 month 10 days period from 22 January 2025 (date of incorporation) to 31 March 2026.

5. | Statement on previous periods
| The company did not present financial statements for previous periods.

6. | Stocks | Mar 26
|  | £
| Finished goods and goods for resale | 88,621
|  | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

7. | Debtors | Mar 26
|  | £
| Trade debtors | 40,947
|  | ═════════

8. | Creditors | Mar 26
| Amounts falling due within one year | £
| Trade creditors | 2,188
| Amounts owed to related parties (Note 10) | 42,662
| Taxation | 33,820
| Accruals | 2,536
|  | ─────────
|  | 81,206
|  | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial period-ended 31 March 2026.

10. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.

12. | Audit Exemption Statement
| For the period ended 31st March 2026, the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies. The company is exempt from the requirement to obtain an audit of its accounts for the period ended 31st March 2026 by virtue of a guarantee given by its parent undertaking, Evolution Fasteners (UK) Ltd, incorporated in England, under section 479C of the Companies Act 2006. Evolution Fasteners (UK) Ltd has given a guarantee of all outstanding liabilities to which the company is subject at the end of the financial year. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. 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.