IRIS Accounts Production v18.3.0.592 08795106 director 1.12.16 31.5.18 31.5.18 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure087951062016-11-30087951062018-05-31087951062016-12-012018-05-31087951062015-11-30087951062015-12-012016-11-30087951062016-11-3008795106ns15:EnglandWales2016-12-012018-05-3108795106ns14:PoundSterling2016-12-012018-05-3108795106ns10:Director12016-12-012018-05-3108795106ns10:PrivateLimitedCompanyLtd2016-12-012018-05-3108795106ns10:SmallEntities2016-12-012018-05-3108795106ns10:AuditExempt-NoAccountantsReport2016-12-012018-05-3108795106ns10:SmallCompaniesRegimeForDirectorsReport2016-12-012018-05-3108795106ns10:SmallCompaniesRegimeForAccounts2016-12-012018-05-3108795106ns10:FullAccounts2016-12-012018-05-3108795106ns10:RegisteredOffice2016-12-012018-05-3108795106ns5:CurrentFinancialInstruments2018-05-3108795106ns5:CurrentFinancialInstruments2016-11-3008795106ns5:ShareCapital2018-05-3108795106ns5:ShareCapital2016-11-3008795106ns5:RetainedEarningsAccumulatedLosses2018-05-3108795106ns5:RetainedEarningsAccumulatedLosses2016-11-3008795106ns5:CurrentFinancialInstrumentsns5:WithinOneYear2018-05-3108795106ns5:CurrentFinancialInstrumentsns5:WithinOneYear2016-11-3008795106ns10:Director112016-11-3008795106ns10:Director112015-11-3008795106ns10:Director112016-12-012018-05-3108795106ns10:Director112015-12-012016-11-3008795106ns10:Director112018-05-3108795106ns10:Director112016-11-30


REGISTERED NUMBER: 08795106 (England and Wales)















CHANGE MANAGEMENT PARTNERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018






CHANGE MANAGEMENT PARTNERS LIMITED (REGISTERED NUMBER: 08795106)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CHANGE MANAGEMENT PARTNERS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018







DIRECTOR: R H C Charlesworth





REGISTERED OFFICE: 5 Yeomans Court
Ware Road
Hertford
Hertfordshire
SG13 7HJ





REGISTERED NUMBER: 08795106 (England and Wales)

CHANGE MANAGEMENT PARTNERS LIMITED (REGISTERED NUMBER: 08795106)

BALANCE SHEET
31 MAY 2018

2018 2016
Notes £    £   
CURRENT ASSETS
Debtors 4 21,189 28,042
Cash at bank 25,325 1,743
46,514 29,785
CREDITORS
Amounts falling due within one year 5 46,254 28,758
NET CURRENT ASSETS 260 1,027
TOTAL ASSETS LESS CURRENT
LIABILITIES

260

1,027

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 60 827
SHAREHOLDERS' FUNDS 260 1,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 24 October 2018 and were signed by:





R H C Charlesworth - Director


CHANGE MANAGEMENT PARTNERS LIMITED (REGISTERED NUMBER: 08795106)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018


1. STATUTORY INFORMATION

Change Management Partners Limited is a private company, limited by shares , 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling (£) which is also the functional currency for the
company.

The company transitioned from previously extant UK GAAP to FRS 102 Section 1A as at 1 December
2015. The transition to FRS 102 Section 1A has not affected the reported financial position and
financial performance.

Judgements and key sources of estimation uncertainty
The preparation of financial statements requires management to make judgements, estimates and
assumptions about the carrying values of assets and liabilities that are not readily apparent from other
sources. The estimates and underlying assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised if the revision
affects only that period, or in the period of the revision and future periods if the revision affects both
current and future periods.

The director considers that there are no significant judgements or estimates in the preparation of these
financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.

Taxation
Taxation for the period 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.


CHANGE MANAGEMENT PARTNERS LIMITED (REGISTERED NUMBER: 08795106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018


2. ACCOUNTING POLICIES - continued
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 period 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.

Trade and other debtors
Trade and other debtors are measured at transaction price less any impairment unless the
arrangement constitutes a financing transaction in which case the transaction is measured at the
present value of the future receipts discounted at the prevailing market rate of interest. Loans are
initially measured at fair value and are subsequently measured at amortised cost using the effective
interest method less any impairment.

Trade and other creditors
Trade and other creditors are measured at their transaction price unless the arrangement constitutes a
financing transaction in which case the transaction is measured at present value of future payments
discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair
value net of their transaction costs. They are subsequently measured at amortised cost using the
effective interest method.

Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term
deposits with an original maturity date of three months or less.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2016
£    £   
Trade debtors 16,189 21,272
Other debtors 5,000 6,770
21,189 28,042

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2016
£    £   
Trade creditors 321 312
Taxation and social security 45,233 22,311
Other creditors 700 6,135
46,254 28,758

CHANGE MANAGEMENT PARTNERS LIMITED (REGISTERED NUMBER: 08795106)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2016 TO 31 MAY 2018


6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2018 and
the year ended 30 November 2016:

2018 2016
£    £   
R H C Charlesworth
Balance outstanding at start of period - 6,880
Amounts advanced 5,000 -
Amounts repaid - (6,880 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 5,000 -