IRIS Accounts Production v18.3.0.592 09679311 director 1.8.17 31.7.18 31.7.18 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure096793112017-07-31096793112018-07-31096793112017-08-012018-07-31096793112016-07-31096793112016-08-012017-07-31096793112017-07-3109679311ns15:EnglandWales2017-08-012018-07-3109679311ns14:PoundSterling2017-08-012018-07-3109679311ns10:Director12017-08-012018-07-3109679311ns10:PrivateLimitedCompanyLtd2017-08-012018-07-3109679311ns10:SmallEntities2017-08-012018-07-3109679311ns10:AuditExempt-NoAccountantsReport2017-08-012018-07-3109679311ns10:SmallCompaniesRegimeForDirectorsReport2017-08-012018-07-3109679311ns10:SmallCompaniesRegimeForAccounts2017-08-012018-07-3109679311ns10:FullAccounts2017-08-012018-07-3109679311ns10:OrdinaryShareClass12017-08-012018-07-3109679311ns10:OrdinaryShareClass112017-08-012018-07-3109679311ns10:RegisteredOffice2017-08-012018-07-3109679311ns5:CurrentFinancialInstruments2018-07-3109679311ns5:CurrentFinancialInstruments2017-07-3109679311ns5:ShareCapital2018-07-3109679311ns5:ShareCapital2017-07-3109679311ns5:RetainedEarningsAccumulatedLosses2018-07-3109679311ns5:RetainedEarningsAccumulatedLosses2017-07-3109679311ns5:FurnitureFittings2017-08-012018-07-3109679311ns5:ComputerEquipment2017-08-012018-07-3109679311ns5:FurnitureFittings2017-07-3109679311ns5:ComputerEquipment2017-07-3109679311ns5:FurnitureFittings2018-07-3109679311ns5:ComputerEquipment2018-07-3109679311ns5:FurnitureFittings2017-07-3109679311ns5:ComputerEquipment2017-07-3109679311ns5:CurrentFinancialInstrumentsns5:WithinOneYear2018-07-3109679311ns5:CurrentFinancialInstrumentsns5:WithinOneYear2017-07-3109679311ns5:DeferredTaxation2017-07-3109679311ns5:DeferredTaxation2017-08-012018-07-3109679311ns5:DeferredTaxation2018-07-3109679311ns10:OrdinaryShareClass12018-07-3109679311ns5:RetainedEarningsAccumulatedLosses2017-07-3109679311ns5:RetainedEarningsAccumulatedLosses2017-08-012018-07-31


REGISTERED NUMBER: 09679311 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2018

FOR

CHANGE-UP CONSULTANCY LIMITED

CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHANGE-UP CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2018







DIRECTOR: M J Rawlings





REGISTERED OFFICE: 477 High Road
Benfleet
Essex
SS7 5AE





REGISTERED NUMBER: 09679311 (England and Wales)





ACCOUNTANTS: ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)

BALANCE SHEET
31 JULY 2018

2018 2017
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,612 1,899

CURRENT ASSETS
Debtors 5 6,000 2,537
Cash at bank and in hand 2,577 3,222
8,577 5,759
CREDITORS
Amounts falling due within one year 6 (10,152 ) (9,141 )
NET CURRENT LIABILITIES (1,575 ) (3,382 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,037

(1,483

)

PROVISIONS FOR LIABILITIES 7 (496 ) (361 )
NET ASSETS/(LIABILITIES) 541 (1,844 )

CAPITAL AND RESERVES
Called up share capital 8 100 1
Retained earnings 9 441 (1,845 )
SHAREHOLDERS' FUNDS 541 (1,844 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)

BALANCE SHEET - continued
31 JULY 2018


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 11 October 2018 and were signed by:





M J Rawlings - Director


CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2018

1. STATUTORY INFORMATION

Change-Up Consultancy 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.

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 - 20% on reducing balance
Computer equipment - 33% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2017 - NIL).

CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2018

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2017 1,021 2,217 3,238
Additions - 1,999 1,999
At 31 July 2018 1,021 4,216 5,237
DEPRECIATION
At 1 August 2017 350 989 1,339
Charge for year 211 1,075 1,286
At 31 July 2018 561 2,064 2,625
NET BOOK VALUE
At 31 July 2018 460 2,152 2,612
At 31 July 2017 671 1,228 1,899

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 6,000 2,537

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 25 51
Taxation and social security 9,402 7,949
Other creditors 725 1,141
10,152 9,141

7. PROVISIONS FOR LIABILITIES
2018 2017
£    £   
Deferred tax 496 361

Deferred
tax
£   
Balance at 1 August 2017 361
Provided during year 135
Accelerated capital allowances
Balance at 31 July 2018 496

CHANGE-UP CONSULTANCY LIMITED (REGISTERED NUMBER: 09679311)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2018

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
100 Ordinary £1 100 1

99 Ordinary shares of £1 were issued during the year for cash of £ 99 .

9. RESERVES
Retained
earnings
£   

At 1 August 2017 (1,845 )
Profit for the year 40,286
Dividends (38,000 )
At 31 July 2018 441

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £33,060 (2017 - £34,000) were paid to the director .

As at the balance sheet date the company owed Mr M Rawlings, the company director, £65 (2017 : £481).