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 sta*menis 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 STATEf*lEiYrs
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 reL*ived 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 g*aiDS 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 ￿￿triCI*d 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