2025-12-31-accounts

RECISTERED COMPANY NUMBEIL" 07029960 ffngland and Wlles) REGISTERED CUAIUTY NUMBEIL" 1133828 CHARITY COMMISSION. REI PORT OF THE TRUSTEES AND UNAUDITFD FINANCIAL STATELIIENTS FOR THE YEAR Kf4DED 31 D&CEMBER2025 FOR EVOLUTION ARTS FI CRT Lirnited Flat 24 WelliDgtonia Court La1￿¢ Close 13Tightou East Sussex BNI 6TD

EVOLirrIoN ARIS C0Tr4TENTS OF THE FIN￿CIAL STATEMEwrs FOR YEAR ENDED 31 DECEMBER 2025 Pa£e Report of the Tru$t(*s IndepeJTrden# Ei xatnin¢r's Report Stat¢ment of Finanelal Actlvities Bslante She¢t Lyotes to the Flnanelal Ststernemts 9 io 14

EVOLUTION ART TERED IIUMBER: 07029 REPORT OF THE TRUSTFES EAR ENDED 31 DECEMBER 2025 The trustces wlio are also directors Of thc charity for ib¢ purposes of t1￿ Companies Ac(. 2006, pr¢seRt tlieir report with the financial statements of the charity for th¢ y¢ar end¢d 31 DecernEEr 2025. Th¢ trusttES h?ve adopted the provision& of Accountit]g a￿d Reporting by ChaFities: SiateJlleDt of Recommended Practice applicable to charities preparing their a¢Lvunts itk accordaAce with Éhe fiiiancia] Reporting Sttindard applicabl# in the UK alld Republic of Ireland (FRS 102) (effective I lanuary 2019). OIUECTIVES AND A(TJVITtES Objectives. alms and values a) Objectives The priucipal objectiveg of Evolution Arts are to advan¥e education io the urts and weUbeiugF aDd to PTOtect aDd PTesKve public health thTough rhe disp¢nsauoll of &ltorn&tive fotins of health trealment. FuTthemioi¢ Evolution Arts Stri￿S continually to ¢n¢ourage friendship, enhanco life ¢hanc&5, improve confi(lence. raise self-esteem and increase well-t)¢iiJg. b) Afim$ tll woikiFEtr towaTds-1s visÉon Evol￿tiO11 Arts wi.11.. PtDvide a ot coursos and workshops in visual arts. dancc, rnusie, yoga, martial arts, MTitins aTLd otbeF di5cÉplilles ainyd ai en17￿￿1￿g health and well-bein& p¢rsond develop]Dent and creativty. We aim to Ix a model of tsood PTactiee in all that we do. c) val￿e5 - Equality Evoh]tion Arts aims to offer services which are aLcessible at)d me￿￿￿&ful to thosv ILYing and working in Brighton alld Hove and beyond. - A supportÉYe plact to Ivork Tt aims to provide a SiiPPOTiiV¢ IV￿.k-pIacc for staff and volunteers. with &n open and eon$ultative management $tyl¢. Staff development is ai tne he8rt of Evolution Arts, day-to-day workit)g approa¢h, striving to ￿sPO￿}d to Maff needs wilether prolossional OE peTsollai. - Ethlegf apprvac Evo]uiion Arts is dedi¢*ted to providing a service to its eoJnmunty ibat ituproves life Ghances and tILe.quality of life. both physi¢ally ¢TMOtionalty and spirimally. (t9 activities SUPPOTt students ill lealuing new skills in artistic and health disciplines, but ma! also increase the experithc8 of positive emotion aDd Selt awareness in daily lite. Evolutioll Arts is ollunitted to using ethical Swliers and Lrducing the organisation's carbon fDotyrinL The toundation of its values are drawn from th¢ Buddhist Iraditioll. Maill Objeetivt5 for the year Th¢ k¢y objective5 for 2025 were= To work togttLr with the Brighton Buddhisl. Centre teain for the benefit of both ￿'ganiSations, encourdgillg T055-pollinatiO￿ of attehdees for EvolutiL>ll ￿15 and the Buddhist Centre. - To incre￿8 the amouJ)t ofwritirg COUTses 2nd workshops offered by EvL)lution. - To iDcre&se tiic preseDCQ of Ewolulion on social media. - Tolook ft>r ￿ alternative venLie for art classes post 2026. - To work with LI￿k¢S and kyy art ttIt￿$ to filld a ivay of usiJ]g the ejnpty premises - (the shop h2ving closed at thè end ot Febrw 20251 ltir art eourses & worksliops. Further objectives were: To oontinu¢ offerÉD&i ever-changiDg range of affordable ¢oitrstts and woAi$hop8, Witb the itlrroduction of new courges and workshops as well as maintaining tlie more profitable well-established ones. - To iiicrease ¢llstomeT attendanc6by itnproved pro-active marketing strafrgies- particularly Insiagram. To d¢velop volunteer support. Page I

F.VOLUTION ARYS EGTSTERED TrIUMBEiL' 07029960 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 J)ECEMBER 2 oBJ￿T[VEs AND AcfiviTIES Signifieant attSviti¢$ ajjil achievements EvoJlliion'$ presence at tbe Buddhist Centre L(ntiiiued to brin8 vibrancy to the premises and encollraged cros5-pollinatLIm.. 2025 saw ths fllll b¢neTrt of Evolution's Dew website. More 8tr&qmlinRd and visually unified branding helped with social Énedia. We ttsoli on a new &85i5t3nl zn artist, i¥itli a focus on ad]nilltstration and social m#lia. Sh¢ has injected er¢Miivity into % our and maii?L2ins a refresbed, reÉular alld visually inLeresting Instagrdm presence. We introduced two new writing courses (see b¢low) and found hvo art wrors, both artists who moved into Pk)rt of the e]npt5". Clirk&8 buildinb. Both also helped to Teassure Evolution thtors who would Othe￿Ise be workit)g in sts) empry buildi[￿￿. Manager Kate OEriet) and two feam Lllenth￿s contillaed io manage the Arts CeTrtre during 2(b25 witb Tvular support from the Tmstees. A new vol￿7teeT brnma joined the ceam helpl￿tr widi IT, admin and ￿CeptIon foT yoga olasses. Evo]ution COnlinue5 to woi'k with other v¢nues for Lh¢ delivery of its progrojnme. The team continued to use Westhill Hall, Clarkes of Sussex and Lhe Sllssex cO￿ty Arts Club. The team Contikn￿ed to re5earcb_ and devise a varied pnigwniDe of M'orkshops and courses (]uring 202i. New Courses and wortishL7P% were added to the Lllix. Notable ones art ￿entIoned beloTrv. Public benefit The v8rie41 PTggramme of arts aLid syellbeing c()ur5&% and workshops contributes to the health and wellbeing of the local ¢omiDwiity. Evolution Arts offers a Cop)p￿henslvC range of COLLtses aDd workshops to the public &t affordable prices. The range of ¢V¢Dts offwred and the way they aiE delÈvered al￿ to include all sectors oFihe u)mmuntty. Evohtiorj contuiues to apply tlie con¢ession policy flexibly where fimding penniL% seeking to atcofftmod2tts the impa¢t ofthc i#creased cost of living ctisis txperiefjced by gom¢ of our ¢lientel¢. When Clarkcs clooed down tkne shop front required boardin£ w) for illgurante purposos. Tiftat)y, latest recrnit alld artis¢ painted an EvolutiDn mLLra] wbich added vibrancy to the old shop froni in Ihe hearr ofthe Biighton North Laille. Thc tr￿￿te¢s ¢onfinD that the3r have referred to the guidance contasned in the Charity Commiggion's g¢neral gllidall¢e on public beneltt wl)en i'"Ipiewing thL charity's aims and objtxtives and in the ptanlling of fvture activities. ACHIETr'EiIIENTS AND PERFORIIIANCE Slleee4%lul ¢ouYsvs Art classes (in particular acrylics, aD.d ExploTations in Ari for Wellbeing (which has a ilLeraputic angle) Colltinue to be popular. The Atr.19t's Way continues to be ofollr cor8 offering. ¢omplem¢ntary offering- WriteY8- An Artisvs Way- based rJn the book Wiite For Life. the writuig veTSiQll of Julia Cameron's inspiringr Tbe Artist's Way a150 did weil. The Evol:Jiion yoga off• coiiiinueg to coinplim¢nt the programrne oflEred bv the Buddhist Ceotre. Eva's restoixiive yoga couise5 and worksliop5 R058ria's da￿ce COUTSE$ pruvide low cost support to those M'iih health issves. E.va's restora1iv¢ yoga ETas gro.￿11 irk popularity and 18 fiJ]ty bOol￿d ¢acb t¢nn. New art woyhhtsps included Linocut Collage (Words to Liv¢ by) both'fa¢iIitat￿L by artÈsls who share the spoce at Clarkps. Visual Poety was alsg addtd tD the progrthnm¢. Evolution tLtlfJllca its goal 01-inu￿1tlB our 1￿jtlllg ofierill8 IVLth the addition of F"lash fiction. Fitid your Wiit¢r'$ Voic and the ￿turn of popular tutor Max Nvith her varicd Writin¥ sroTll LifE ii'orkshopg. Page 2

EVOLUTT GISTERED NUMBER: 0702996QI REPORT F TA£ TRU>iTEES OR THE YIAR EiYDED ER2025 FINANCIAL REVJEW Financial ptssition The ye&r elld£d 31 [kleT￿l)eT 2025 ended with a Sutylus o! £12,719 (2024: Su]plus £338) all of ivhi¢h was an U]￿estriCted deficit which after adding to the general reserves brouuht fonvard now 8tat)d at £37:817. Total in¢oThing iEsowces for 2025 ￿nou￿tea to £68,24? lompared to £6i.547 ill the preVio￿S year. an illcrease of £4,69) rom 2024. Total expenditu]t for ?025 a￿oi￿￿d to £55.523 comparLd to £63.2(19 in the preTrious year, a decrease of £7,686 from 2￿24. In lin¢ with SORP 2019, oxpot)dituro is analysed into tiyo main ¢a￿gOT1t8. Ch￿ryt￿b]C attivitits of th¢ ¢hfllity ahd costs of geneEatillg tundg. Charitrable activities comprise the main worfc of the chaLIty. Expellditutr on charTlable activities was £54.052 in 2￿5, comparedts £61.595 in the prtvious year, a dec¢as¢ of £7,543. Resc￿e$ polley Eyollltion Arts is committed to using it5 resources iu pursllit ol-.iis ch¢ifiiable objectives. It is 4150 COtllu]ittsd however to mainthinillg a level of reserves tha¢ is pwdent to llie¢ting ongoing liabilili¢s, su'fficient to ensure IknL' all delivery conllDitments cah be met aDd to proterttkn lollg-tenll future ofEvolution Arts Dpertitions. As at 31 0￿¢￿ber 2￿25 the iillTestricted r¢serYEs were £37,817.. The Tn]stees consider thaL. the Icvel of unrestricted Serves sb.ould represent at least 3 month5 cxpeDditure. ExpetLdRttir¢ in the fittancial y¢&r wras £55,523 whicli equat¢s to £4,627 rer Lllonth at ¢urrent spending IBvels. Tbe charty is currently holding reserves that equate lo 8.1 months expendibjre.. The Bu8rd of Trustees regularly moiiilors the level of reserves a￿a takes appropIiate action if reserve5 fall ottsiLfe th¢ desired ran. lye. T1￿ TiustEes h&vt estsblished policies to increase general r¢serYes in 2025 whi15t utal￿aining the eth05 of Ilie charity. FUTURE PLANJQ The Arts Ceiitre Lontinues to be a inllch-loi'ed Brighion institiition. In tYdrtii¢rship with the BrightoN Buddhist Cel￿< Evolutiou Arts is undergoing a LllorD￿ Teview and exploring ways to build a ft]lty sustainable business for the ￿tllre. This necegsaiily entki]s plans for Et sustainable F￿￿￿¢1&[ siluallon alld sustatllable working conditions foi. all staty, teachers, 11-.aclition¢rs and ttwslees, sthile continuing lo deliver the qualify services and public benefit that this sustainability allov4c. During 2026 and 2027 the outcomes of rhis review will be implkn>m¢t)ie An altoiyativ¢ venu¢ for art cl&sses frojn January ?077 ha8 nots'et been found. STRUC,'fuRE, GOVERNANCE AND MANAGIIIIEF Govcrnqwg doCu￿ent Evoliitior. Ai4ts ig a charitable c(Impany limited by &Fiiat7n.ee- it was incorporated ou 2.5 Semember 20(19: and ¥egis(ered as a ch#r.ity4)n ?7 JimU3ry' _ ?01 O. T.4e unincoTrornied organisatiorL was originaliy coll¥athted oll 23 Ootober I W2 vistered os a otwity on l7 DtGember IW2 {nuinber 1062986). EvolLTtioll Arts was BstablishEd uttder a memoraUdL￿ of Association, Trvhich describes the objects and powers of the charitsbk co.tttD2Lly t is governed under its Articles of A55ociatioll. Under those Articles, the Tru#ees are elected a¢ ¢a¢h A￿•￿11 Gen¢Tal M¢Lting by the Membcrs of the organisaLion for a one year terrtL New TTUStees ean also Ix optL.d at a STK=ial GeneFal M¢ts4ing. PagE 3

Ev LUTION ARTS qiEGISTF.RED IYUMBER: 07112996 REPORT OF THE TRUSTEFS OR THE YEAR J£PIDED 31 DECEMBER 2025 STRUCTUR[ COVERNANCE AND mANACEL￿ENT OIE2llTS2tioTbal $tru¢ture Evolution Arts is rLin by an Execlltive Comtnitiee comprising the Ttustees. addition to the AGM thts EXeC￿tive m-ets dt 1615t two times per yvar to receiye opeiaiional Eeporis. review attd a￿te tJ)ticies and procedures and address iss￿$ ai'owid stra￿¥7¢ planning and budgetiiig, They delegate the day io day runnillg of Evolution Arts to the GeiTri¥YAi ivlanagTei' and staf£ The Directors gllpervise,and Olfe￿ direcL support IA) the Genetzl m￿ager.alld sraff. The General IWanag¢r is responsi￿16 foi the day 10 day running of the organisalion. including the mw13g¢mL¥nt of petsoJneL the buildin(r charitable aciivitie%. risk in￿7￿￿3e￿?e￿l and th]ances. The GeDeral LktaDager also pla)% a k¢y role in ihe Gov¢rnance of the (7rganisatioT) ir # Jtrdiejc planning, capacity. Sillce its illception Eyolution Arvs h&% beL'n pjn on th¢ basi$ of Buddhist value3 ill both ethic￿ aDd operational matters. M¥mbers (aiid the￿f￿re "frusteeship) of Evolution Arts is restricted to members of the Triratha Buddhist Order (Brighton), i':gisrered ¢b.atity nwmber 27368? This belps Evolutioll Aris mainrain close communicatioll 'witb the TTiraknR Budithi8i ￿.de.. tbus infOnDll￿fj and preserving Ihe org￿lSatIon,$ ethi￿7 Approarh. Risk mar-&￿ement Th¢ I￿stee5 havf a duty to identity and review the ri.sks to wbich the charity 18 exp05&1 and to ensiire appropriaÉe oRtrols are in place to provide reasonable assuTaiice again8t frllud and trror. REFEREIJ CF AND ADMINISTTIATIVE DETAILS Rvgistered Company rtufftb¢r 07029960{En8laTr.d afid Wal¢%) Rtg" i5Écrfd ch￿ritY ullmber 1133828 RegisÉer¥L o￿l£C 17 Tichborne Sireet Brigbton BNI IUR Trnstee5 J Linv.cy Dr R L Gcwer A M Syetloi S M Alkins (appointed 5.5.26} Ms < J Bridi, (aP￿l￿ted 30.1.26) Indepei*dent ￿￿￿￿111¢r LbristopheE Robert TylerFCA DCL4 FCI.E FI CRT T￿InlIted Flat 24 Wellingtoiiia Court Lalne Close East SusJpex BNI 6TD Work151g EvolNiÉOi Afis Natural H¢ahh Celltre Bjnke Co-operat￿e Bank Ltd Delf HoLlSe, IVN8 6wr

Tiofi ARTS REGISTERED NUMBE REPORT OF THE TRUSTE FOR THE YEAR ENDED IDEC BER2025 STATEMENT OF TRUSTELS, RESPONSIBILITIES The ts￿lee$ (who are also the directDrs of Evolution Arts for the p￿[poSE5 of co]npally law) are re5po]ksiblc for preparing the Report ot'th¢ TrusttK5 alld thc fLllancial stateLnellts in ￿0Tdailcc with cipplicable lav and United Kiiigdom Accountin8 SiaiTr(bJrds (United KiJJgdollL GeRaly Acce)ted A£counting PractiLe). comp￿7￿ law rwiiirtts the trustees to ?repare fttthncial stamenis for each fin2nei21 year. Under ihat law. the tNstees have LyILLted to pi'e.pare the financial statements in accoi'dance with United KiTtgdom G¢iiertLlly Accepted Accountttig PraL¥i¢e jUniLd Kinodom Atcournting Stsildards and 8ppli¢able law). Under Lompdlly Liw ￿e trnsieeg musi not approve tht fin8nei&l statemeJrt8 unless they aTe sati&fied that th¢y ive a triit and fair vieiv ot Ihe gratts ()f affttirs of the cb8ritable co]np8ny and of the illcoming iesources and application of resollrce& incliiding lh# ifjcome and expellditt￿e. of the charitable company for that period. In preparing thos¢ financ.ial statemoiits., tNe ￿listeeS are required to select suiiable accouniittg policies and apply them consistellt]J", obseive t4e metbods and pÈinciplcs in th¢ Charitie$ SOEiP' m8JKe jadgey.r.eÈlts' and estim&trL'S that aT¢ reasoryable alld prudent,. pretyare the lii)ancial %t&trments the (Joing concern basis unless it is illappropriale 10 prosllme Ihar ihe charitsble coiny&iy Will ¢ontinuc in biisiness. The trustee) ttrc Yo8pon¥ible foT keepi￿ wijper accountit)g records which digcl(k8e with i'easonable accuracy at ￿Y time the f￿ap.￿L&l POJVjtion i)f the ¢h&ritable ¢ompally and to enable ihem to cnsure that the financial ststements comply witii th¢ Ctsmptu]i¥s ACL 2V06. They are also responsible for 5afegtLarding the assets of the charitable cO￿paDY and hence for taking Teaoonable sleps forths prevention aiid deteclion of fraud i)theT ifTegularities. Approv&4 hi, oEthE board of trllstews on ....?. .eJ.I..D.￿...￿.%.. and 5iwed on its behalf by: J Linv¥y-. TrKUStee Pasc 5

INDEPENDETrrr EXATrttNER'S REPORT TO THE TRUSTEES OF EVOLUTION ART Ithdependent ixaminer's rcpurt io thc truste¢$ ofEvolMtioN Arts {'the Compgrty I report'to the ¢harty trnstees oil my &iaminlltion of the accounts of the Compauy forthe ye4r ended 31 December 2025. ReAponsibilities b￿S19 of report As the c￿￿'ty'S trustees of the Company (and a150 its director5 for tELe purposes oFcompatty law) }iou are respon&i)k for thc preparation ot the accounts in accoi"dance with th¥ re9vire￿e￿ts of the Co]npanies Aot 2006 {Ihe 2006 ACV). Hawng satislicd niyse.11-that the account4 of the Company are nol required to be audited und¢r Part 16 of t￿e 2006 Act and are elisFible for l￿dependent examillatio4 I repE3rt itL respect of ]lly exa￿l￿atiO￿ of YOUT charily's acc(ILlts as catried out ULider S'ectjosi 145 of the Charities Act 2011 Cthe 2011 Act')- In carrving out exa]niuation I bave ollowed Directions giv¢n by the Chaj'ity CflmrniS?iion UTrLor Swtion 145(5) (b) of the 2011 Act. llldependenl eXa￿￿11￿¥r,g athtethe￿t I have coinp!¢ted my exa]nillatiory. I confjrm that no matters have corne to my attention itt connection with the examillation givtjig me ¢£use 10 believe.. c¢0￿￿tIftg ￿el￿￿$ wort notligpL 111 respeth ofthe Company as reqlliredby Section 386 of the 2006 A￿. or the aLLoU￿[S do noL accord w'ith d)ose tL&COI.ds; or the accounrs do not comply with the a￿ounting￿ reqiiirements of Sectioll 396 of die ?006 Act other tl)an any reqLirew..eiit that the arcoullts give a true and ￿1r vieiv which is not a matter considered as yart of at) independelli examination: or UC.failP.L4 have nat b￿2￿ prepored in a¢¢ordance with tliE fftethods k￿d principles of the Statemellt of RecornnieTided Prnctice for accounting and reporting by cbarities (applicable to charities p￿parin¥ their accounts in a£co-LdarJ¢e With the FiEwcial Lieporting Sraudard applicable in the Utl and Republic of IT¢iand (FRS 102)). I have r_o r￿li¢¢r.￿S and haY¢, eomc acryl￿ no other matters in ¢onne¢tiou with the examination to which AiTrntion sh(wld be dnAM'Ii in tlii8 tfWLt oIdei' to euable a proTr)er understandiDg of the accounts to be reaC￿ed. Cbristopher..Robut T)Iler FCA DaL4FCIE FI CRT Limited Flat 24 Wellingtonia Court tOTft¢ Closc Biigtton East Sussex BNI 6TD Pa8e 6

I VOLirrtON ARTS STATEI MENT OF FINANCIAL ACTI￿1£5 FOR THE YEFik ENDED 31 DECEMBER 2025 2025 2024 Total fullds Ullrestiicted Re8tri¢ted fullds Nows INCOML p￿￿'D r. NTDOWlVtETrrrs FROM IA)n&ion8 and Jeaacjes 5,710 5,710 39 Charttsble aetivities Arts Education 62,302 62,3￿2 63,246 Jnyesttheni incorne 230 230 262 Total 68242 68,242 63,547 EXPENDITURE ON Raising 1,471 1,471 1.6 14 'Charitable actkviti Arts Ed￿catiO Suppori Costs 31693 2l,359 32,693 21,359 35.494 26.101 Total 5),523 55,523 63,209 NllT IficoF¥lE 12,719 12,719 338 RECONCILEATION OF FUNDS Totsi fijnds broughl fOrW￿rd 25,098 25,098 24,760 TOTAL FUNIJS CARRIED FORWARD 37,817 37,817 25,098 The notes form part of these fillancial statemeitts

VOLtrrIoN ARTS REGISTTrRED NUMBER: 07029960 BALATrICE SHEET 31 DECEtWlER 2025 2025 Total 2024 Total fllnds Unrestri¢trd fllnd R&strtctsd nds Notes FIXED A&8ETS Intallgible ￿se[S T8ngribl¢ ass¢ts 770 771] 1.155 14 771 771 1,156 CURRENT ASS£TS Cash at bank and in hai)d 48,749 48,749 34,828 CREDITORS Amounts falliug due wilhln one year 15 {11,703) (11,703) (10,886) ET CURRENT A￿ET8 37,046 37.046 23,942 TOTAL ASSETS LESS CURRLNT LIABILITIES 37,817 37.817 25,098 NET ASSfTS 25,098 FUNDS Urffestri¢ted 16 37.817 25,098 TOTAL FUNDS 37,817 25.098 Th¢ Ch￿￿table ri)mpsny is glltitled to exemption from al￿1t uuder Section 477 of the CoEnp2nies Act 2006 for the y&qr ¢nd¢d 31 D¢=¢mkn 2025. The have iiot r4rsirtd the Lor￿PanY to obtain an aiidit ot its linaDcial statements CDT the y&ir ended 31 Dece3r.ber 202$ &￿ordanCe with SeL*i(m 476 of th¢ Cornpallies Act 2006. The tru5rte￿5 ack)i()wledTre thcir re5pollsibitities for (a) eEisLring that the cliaritablL £Dmpany l(eeps dccounting records that comply witb Sections 386 alld 387 0£ the Conipanies Act 20(16 prep￿iDs fkniancial statements wihich givt a iru¢ ancl fan. view of the State of affairs of the charitable company as at tbe end ol. e2ch fintt15¢ial yeaT and of its SU￿)1￿8 or deficÈt for &ach f]nancial year ill accordance witb fhe re4uirements of Sectiolls 394 and i95 and which otherwise compty the Tequir¢m¢nrs of the Compallies Act ?006 ielatillg to fjnancial statements. so faras applicable LO the chAritabl¢ ¢omp4n>'. (b) These financial g￿reJnents have been prLparod in accordanee widi the provi8ions spplic?ble to ¢hari(2blc compautes subject to tjie S￿￿[1 cotnpani¢y regime. The f]nanciLI stratenier.ls were &PPToved by th¢ Boftnl of Trustees and authori￿d for issue 3.0...T.u&Y...2oA.... and wcre signcd thi its behalfby.. J Linney- Tni ￿tte The notes f￿M part of th¢se fits￿1¢1￿7 $￿t￿ments Page 8

ON ARTS NOTES TO TFfE FINANCIAL STATEflEiYrs R THE YEAR ENDED 31 DE EiKBER 2025 ACCOUNTING POLICIES Bfisis of preparillg tht fiiiaDcial statemetLts The tillancial 5tateinents of the charitsble cotupally, rnaich is a pllblic beijetit entily under VRS102, have been Prep￿ed &•CCOI'dance with the Charities SORP (FRS102) 'ActOlUliing 2nd Reporting by Charvlies: Statement of REco]llLnellded Practice applicable to charities preparing ihoir a¢¢O￿ts witli the Fi]thllLial Reporting Standard appl'cdbli in tb.e UK and Repknblic OF Ir land {FRS102) (effective l Jall￿￿ 2019}', Financial Repirtittg bthn£Lrd FRS102 'The FinaJi¢ia] R￿p￿tIng Sland￿d applicable itt the UK and Republi¢ of Tr¢lat)d' and tbe Compan￿eS A¢t 2006. The financial stthfj menrs hav¢ been prepared under thehistoricai CO￿ c4)nvention. The ae¢ounls pretydred in SLerlittg, Ivhi¢h is the functional currency ofihe charity. Mi)net8ry amounts in ihese fill211eial statements mullded th ihe rte￿¢5t £. Tl)L' 1rust£kJ￿dlrectOrs Consider rfiat therÈ aTe rnat¢rial uDcertainlies about the compatty'8 ability to conLinue as wncern. IneollT.e Gi'rBts GE7mts Tecognised on an a¢¢wals basis. accowited t￿. in relation to the yeriod that they relatt. Where grants have been received ftir ¢apital items. the Lotal grant ha5 been disclosed in tl)e SOFA and depr2cial'ion, in ao."oIdance mm.th the a¢¢ountiug policie5. has been charged against that li￿0￿£ over th¢ estiinated useful ewttomi¢ life of rb.e asset. Whore gr4nts are reLived during i.ht. yeai- undtr Tevieiv but relate to a later period the amoLllli is deferred under Grauts in Advance in Lhe Balance ShEd. otker Income her i1?co￿l￿g resource5 are included in tbe Ststement of Financial Activili&5 when the charity is legally Ltsiltjeol tu the itLcome and thc amount can be qllantitied Teasonable accuracy. pend'ture Re%1}JJL￿ ext)ended are recogmised iii the period which they ]rt¢￿re￿ ResL)urces &xpended include a+tribLta ble VAT which cani)ot be recoyered. R￿a￿eS expend¢d are a]lL￿ated to the charitable actlvily Whe￿ the cost Telates directly to that activity. Hoiievci., d)c cogt of overnll direction and adminisiTation of the charity. comprising the salary and ovetbead ogi% {If ihe Leiitsal fvnctioJL is appoi'iioned b¢tween cliaritable activities and c4)sls of gcncrating fLmds. TADglble fsxed assets Dtpynjoiion 18 PToTrided at rates calcolated LO ￿1¢ off the cosÈ of each assets over ils expected useful life as - Furniturt. Fittings and F4uipment 3 years Corllpther Equipmeiit 3 years ..14taJigible Asscts i years - COE]]P&try does nct pr¢senil)' h&ive a min1mL￿n value fer witalisatioll of fLxed assets. - y i5 cousidered to psss tl)e I'ests set out in Paragraph I Schedule O Finance Act 2010 and therefore it Iv¢Et5 the definitiou of a charitable coinwy for UK Corpration 'fax Purposes. Accordingly Ihe charity pote￿,12}ty excmpt from taxation in respeet of income and capital gaiDS Within categoTies covered by Chapter 3 Part IT CotpuratiOJL'1'￿ Act 2010 or Section 256 of Chargeable (iains Act i)( 92 to the extent that such in¢om¢ and are 2ppIiLd ¢xtlugivElv lo char3tabl¥ puryos¢g Unrestyictsd fullds can be. used in a￿ordanCe with the charitable objeciives at the discretion of tlie tru8tees. RÉ.'¥LIILLcd f￿,dS can bÉ iL￿￿ed for p8rticulAr ￿￿triCId puryiti$e$ within the objects ot the charity. Restri¢tiom riK'tr gpttcifiLd by tb.e donor or wPien fLmds are raised forparticular iestri¢(edpurposes. Firtli¥T explaoatioD of tkn¢ nthiiy pwyose ()f¢ach [￿d 1% included in ihe notes co the f￿ancial statympnig. P￿e9 continLied...

EVOLUFTQN ARTS OTES TO THE FINANCIAL STATEMENTS- continue(I FOR TIIF ITAR NDFD 3R DECEMBER I)ONATIONS AND LEC7ACiES 2025 2024 Donali()ns 5,710 INVEJl'llLI IYT 1Tr4COIlfE 20?5 2024 posit accts-.lnt irit¥r¢st 230 262 IIIICODIL FROM CHARVTABLE ACTlVtrIES 2025 2024 Aciivity Ats EduLMclnn i)¢o!no om course$ 62,302 63,246 IiA!SI]YE3 FUDJDS Rai5>Èllg domatiolls and legaei¢% 2025 2024 AJvettising 1,471 1,614 CHIRITABLE ACTIVITIES COSTS DI1￿ct Costs (see no* 7) Support cosis (see ote 8) Totals Aits Education Suppi)rl eosts 32.693 20.018 1341 52,711 1.341 54,052 DIRECT COSTS OF CHARrrABLE ACTIVITIES 2025 2024 Tuto13 fees vuurse Lllaterials Bank aii(L fflili]]e chELrges Syoff costs and rffdmini5tratio ty cost5 .4inortis&tioii 24,160 30 29,966 24 264 24,595 2245 2,610 385 20,018 1,963 6,155 385 52,711 60,089 Page 10 Conti[￿ed...

EVOLUTION ARTS NOTES TO THE b INANCIAL sfATEMENTS- eolltlnueil FOR THE YLAR ENDEI D 31 DECEIVdBER 2025 iUPPORT COSTS GOVern￿)Ce SL'I port Cosls 1,342 LppoA knGsts: 1￿clUdett iii the above, are as follow's: 2025 Support Costs 2024 Total activitL¢S Indepwide,nt e￿LI￿alL0 ItJtu=ory' return5 Bookkeeping 625 648 716 572 I,)41 1,506 NET ILYCOMEl(EXTrET￿rFuR￿} Ner incomelloxponditiLt&) is aft￿ clwgiugl(creditlJ￿)'. 2025 2Q24 Website arno￿5￿till￿ 385 385 10. TIQUSTF,ES' REMUNERATION AND BENEFITS Tb.trc no tyLis+ees' I'emuneratio_n or other benefrts for the vear tsnded 31 December 2025 nor fw the year ¢ndtd 31 Dece￿b& 2024. Trustces, expenses Ihere were no trustees, expejjses paid for Lhe year ondgd )1 Dee¢mbet 2025 nor ftkr the year ended 31 DeCe￿ber 2024. ii. STAFF COSTS St￿￿OSts duTin(r the year were as follows: 2025 2024 Salarics Social sÈcurit)w costs 19,893 781 24,331 858 Averasc llLOllt￿V h¢adcoullt for the year was: ThL charity coiisiders its key rnai)agem￿￿. personntl ￿ be the tsusteesldirectors who received TIO b¢nefits. Pagell cDntinu&i..

EVOLUTION ARTS IYOTES TO THE VINANCtAL STATEMENTS- Continued R THF ¥EARENDEID31 DE IVIBER 2025 12. COLIIPARATIVCS ITOR THE STATFMENT OF FINANCIAL ACTIVITTES Unresiri¢ied Fund Kestsu¢ted funds Totsl lunds INCOL￿ti AND ENDOWMENTS FROM Donations and legacies 39 39 Arts Education 63,246 63,246 llvesttllent income 262 262 63.547 63.547 FXPENDrruRE ON 1,614 1,614 charik.sble activilies .4rts EthJcatiory Etppoit c.osts 35,494 26,1 nl 35,494 26,101 Totsl 63,?09 63,209 "IT, INLOME i38 338 RECONCILL4TION OF FUNDS Tofd1 funds brought foLward 24.760 24,760 TOTpgL FUNDS CARRIED FORWARD 25,098 2),098 13. INTANGIBLE FIXED ASSETS Intangible a55etS Website Tota15 COST t I lanu&rv 2025 and 31 Decejnber 2025 10,401 I,g25 12,326 AtVlORTISATION i I lari￿ry ?.025 toi. year 10,401 770 385 385 At.fjl Decerab￿ 2025 10.4(11 1,155 11,556 ,￿￿T BOOKVALUE J, l December 2025 770 770 J l Decethber 2024 1,155 1.155 Pa£¢ 12 continucd...

EYOLUTiof4 ARTS NOTES TO THE FINAN STATEIMENTS- eontinued ENDED 31 Dll CEMBER 2025 14. TANGIBLE FIXED ASSFTS Fu￿71l[rE, fittings CornputeT tquipment equip]ttent TDta]s cGsr -It l J4nuryi 2925 &ryd 3 1 Decern￿r 2025 49J60 8.760 58.120 D£1 P&tLI CIAI'IODq At l January 2025 and 31 Decernber 2025 49.360 8.759 58.1 19 N&V BOOK VALUE At 3 1 B¢￿eMbor 2ts25 Aij l LieceT_ber 2024 15. CRzDffOAS: AML OUNIS FALLING DUE WITEUN ONE YEAR 2025 2024 (ICi.ul security &nd other (￿S AI:LTUkL15 aelerred ni¢ome 126 l L.577 126 10,760 11,703 10,S86 16. ￿rTA[￿r IN f4UNDS Net moyemenl in fiu)ds At 31.12.25 At!.1.25 U￿r￿tricts￿ G¢n¢rdl fi]nd 25,098 LI7L9 37,817 DTA.L I UVDS 25,098 l2,719 37,817 Net TllovemeDt ill fiinds, in¢luded in th¢ abovt are as follows: Resouices expended Miwejnent tunds U￿r￿trICted fuTrd5 68,242 (55,523) 12,719 AL FUVDS 68.242 {55,523) 12,719 PaLye 13 comtinu￿...

EVOLUTION ARTS NOTES T F, FINANCJAL STATEMENT FOR THE YEAR [4 NDED 31 DEcEm￿ER 2025 onti 16. IOVEiWENT IN fU.NDS- eolltinued Comparatives for wovement in fulld5 Nei movement Siinds At At 1.124 Ukrestrictrd fundg 24.760 25.098 TOTAL WUNDS 24.760 338 1S.098 CDMparcLtiv￿ ncLmoverneut ill funds. included in the &bf)ve a5 follo￿￿-. Illc4)n]ing r￿Q￿re¢S Resources expended Movement in funds tTJy.restrie*cd [￿￿dS 63,547 (63,209) 338 TOTAL fi LINDS 63,547 (63,209) 338 17. RELATED PARTY DISCLOSURES Tliere lio related parfy transactions for the ycar ended 31 Decejnber 2025. i& SHARE cAprrAL F-vo.'utioii 21Jts is & compaby limit¢d by Bnoland ￿ld Wales. IFuaTantee and accordingly doe8 not have 4 5h4r¢ ¢opitsl re￿Stered i TL"e c1iariip.blc r¢gistered uumber and regi8torcd office ad{hE￿ call be Fol￿d on the legal at]d adminislraiive inforniation page. E%ery'- ittenib61' undert2tl%e5 to contribute such amounts as may be ttquirtd not ¢Kceeding £1 to the ass¢ts of th¥ roinF£riy iry tile-￿ent of it bein8 M'ound up whil¢ he or She 15 a ill£￿ber. or withiTh 0￿¢ yEar aftei he OI she ceases to be a tnallber. P8LTe 14