## Report of the Director and Unaudited Financial Statements for the Year Ended 31 March 2021 for ## Evolve Tackling The Impact Of Substance Misuse Evolve Tackling The Impact Of Substance Misuse Contents of the Financial Statements for the Year Ended 31 March 2021 ||Page| |---|---| |Company Information|1| |Report of the Director|2| |Income Statement|3| |Balance Sheet|4| |Notes to the Financial Statements|5| |Detailed Income and Expenditure Account|7| Evolve Tackling The Impact Of Substance Misuse Company Information for the Year Ended 31 March 2021 **REGISTERED OFFICE:** c/o Beaconsfield Community House Rock Ferry Wirral CH42 3YN **REGISTERED NUMBER:** 1153938 (England and Wales) **ACCOUNTANTS:** LJS Accounting Services (UK) Ltd Unit 5, 1st Floor Connect Business Village 24 Derby Road Liverpool Merseyside L5 9PR Page 1 Evolve Tackling The Impact Of Substance Misuse ## Report of the Director ## for the Year Ended 31 March 2021 The director presents report with the financial statements of the company for the year ended 31 March 2021. ## **DIRECTOR** This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. ## **ON BEHALF OF THE BOARD:** ........................................................................ Director 25/11/2021 Date: ............................................. Page 2 Evolve Tackling The Impact Of Substance Misuse ## Income Statement ## for the Year Ended 31 March 2021 |||31.3.21|31.3.20| |---|---|---|---| ||Notes|£|£| |**TURNOVER**||16,499|35,363| |Cost of sales||-|320| |**GROSS SURPLUS**||16,499|35,043| |Administrative expenses||42,925|47,535| |||(26,426)|(12,492)| |Other operating income||31,248|-| |**OPERATING SURPLUS/(DEFICIT) and**|||| |**SURPLUS/(DEFICIT) BEFORE**|||| |**TAXATION**||4,822|(12,492)| |Tax on surplus/(deficit)||-|-| |**SURPLUS/(DEFICIT) FOR THE**|||| |**FINANCIAL YEAR**||4,822|(12,492)| The notes form part of these financial statements Page 3 Evolve Tackling The Impact Of Substance Misuse (Registered number: 1153938) ## Balance Sheet 31 March 2021 |Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**RESERVES**
Income and expenditure account
7|31.3.21
£
15,452
668|£
210
14,784
14,994
14,994
14,994|31.3.20
£
11,303
1,446|£
315
9,857| |---|---|---|---|---| |||||10,172| |||||10,172| |||||10,172| The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006. ## The director acknowledges responsibilities for: - (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Board of Directors and authorised for issue on ............................................. and were signed by: 25/11/2021 ........................................................................ Director The notes form part of these financial statements Page 4 Evolve Tackling The Impact Of Substance Misuse Notes to the Financial Statements for the Year Ended 31 March 2021 ## 1. **STATUTORY INFORMATION** Evolve Tackling The Impact Of Substance Misuse is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. ## 2. **ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Turnover** Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - at varying rates on cost ## **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. ## **Pension costs and other post-retirement benefits** The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. ## 3. **EMPLOYEES AND DIRECTORS** The average number of employees during the year was 2 (2020 - 2). Page 5 continued... Evolve Tackling The Impact Of Substance Misuse ## Notes to the Financial Statements - continued for the Year Ended 31 March 2021 ## 4. **OPERATING SURPLUS/(DEFICIT)** The operating surplus (2020 - operating deficit) is stated after charging: |||31.3.21|31.3.20| |---|---|---|---| |||£|£| ||Depreciation - owned assets|105|-| |5.|**TANGIBLE FIXED ASSETS**||| ||||Fixtures| ||||and| ||||fittings| ||||£| ||**COST**||| ||At 1 April 2020||| ||and 31 March 2021||630| ||**DEPRECIATION**||| ||At 1 April 2020||315| ||Charge for year||105| ||At 31 March 2021||420| ||**NET BOOK VALUE**||| ||At 31 March 2021||210| ||At 31 March 2020||315| |6.|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||31.3.21|31.3.20| |||£|£| ||Social security and other taxes|668|696| ||Accrued expenses|-|750| |||668|1,446| |7.|**RESERVES**||| ||||Income| ||||and| ||||expenditure| ||||account| ||||£| ||At 1 April 2020||10,172| ||Surplus for the year||4,822| ||At 31 March 2021||14,994| Page 6 Evolve ## Tackling The Impact Of Substance Misuse ## Detailed Income and Expenditure Account for the Year Ended 31 March 2021 |**Turnover**
Unrestricted Funds
Restricted Funds
Donations
**Cost of sales**
Purchases
**GROSS SURPLUS**
**Other income**
Government grants
**Expenditure**
Insurance
Wages
Social security
Pensions
Post and stationery
Advertising
Travel and subsistence
Computer costs
Training
Subscriptions
Depreciation of tangible fixed assets
Fixtures and fittings
**NET SURPLUS/(DEFICIT)**|31.3.21
£
-
15,800
699
499
31,022
8,754
1,924
15
-
111
312
-
183
105|£
16,499
-
16,499
31,248
47,747
42,925
4,822|31.3.20
£
15,463
19,900
-
554
33,640
8,370
1,668
2,874
617
438
24
100
(855)
105|£
35,363
320
35,043
-
35,043
47,535
(12,492)| |---|---|---|---|---| This page does not form part of the statutory financial statements Page 7