IRIS Accounts Production v22.1.4.3 03641792 Board of Directors 1.1.21 31.12.21 31.12.21 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure036417922020-12-31036417922021-12-31036417922021-01-012021-12-31036417922019-12-31036417922020-01-012020-12-31036417922020-12-3103641792ns16:EnglandWales2021-01-012021-12-3103641792ns15:PoundSterling2021-01-012021-12-3103641792ns11:Director12021-01-012021-12-3103641792ns11:PrivateLimitedCompanyLtd2021-01-012021-12-3103641792ns11:SmallEntities2021-01-012021-12-3103641792ns11:AuditExemptWithAccountantsReport2021-01-012021-12-3103641792ns11:SmallCompaniesRegimeForDirectorsReport2021-01-012021-12-3103641792ns11:SmallCompaniesRegimeForAccounts2021-01-012021-12-3103641792ns11:AbridgedAccounts2021-01-012021-12-3103641792ns11:OrdinaryShareClass12021-01-012021-12-3103641792ns11:Director22021-01-012021-12-3103641792ns11:CompanySecretary12021-01-012021-12-3103641792ns11:RegisteredOffice2021-01-012021-12-3103641792ns6:CurrentFinancialInstruments2021-12-3103641792ns6:CurrentFinancialInstruments2020-12-3103641792ns6:Non-currentFinancialInstruments2021-12-3103641792ns6:Non-currentFinancialInstruments2020-12-3103641792ns6:ShareCapital2021-12-3103641792ns6:ShareCapital2020-12-3103641792ns6:RetainedEarningsAccumulatedLosses2021-12-3103641792ns6:RetainedEarningsAccumulatedLosses2020-12-3103641792ns6:LandBuildings2021-01-012021-12-3103641792ns6:PlantMachinery2021-01-012021-12-3103641792ns11:OrdinaryShareClass12021-12-31
REGISTERED NUMBER: 03641792 (England and Wales)















BREAKTHROUGH CHANGE MANAGEMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021






BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021










Page

Company information 1

Accountants' report 2

Abridged statement of financial position 3 to 4

Notes to the financial statements 5 to 7


BREAKTHROUGH CHANGE MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2021







Directors: J Walsh
K Walsh





Secretary: K Walsh





Registered office: 86-90 Paul Street
London
EC2A 4NA





Registered number: 03641792 (England and Wales)





Accountants: Wags LLP t/a Wagstaffs
Richmond House
Walkern Road
Stevenage
Hertfordshire
SG1 3QP

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BREAKTHROUGH CHANGE MANAGEMENT LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Breakthrough Change Management Limited for the year ended 31st December 2021 which comprise the Income statement, Abridged Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Breakthrough Change Management Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Breakthrough Change Management Limited and state those matters that we have agreed to state to the Board of Directors of Breakthrough Change Management Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breakthrough Change Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Breakthrough Change Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Breakthrough Change Management Limited. You consider that Breakthrough Change Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Breakthrough Change Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wags LLP t/a Wagstaffs
Richmond House
Walkern Road
Stevenage
Hertfordshire
SG1 3QP


12th July 2022

BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2021

2021 2020
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 12,001 13,593

CURRENT ASSETS
Debtors 31,520 42,588
Cash at bank 194,139 130,050
225,659 172,638
CREDITORS
Amounts falling due within one year (140,115 ) (138,666 )
NET CURRENT ASSETS 85,544 33,972
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,545

47,565

CREDITORS
Amounts falling due after more than
one year

(34,167

)

(44,167

)

PROVISIONS FOR LIABILITIES (2,280 ) (2,583 )
NET ASSETS 61,098 815

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 60,998 715
SHAREHOLDERS' FUNDS 61,098 815

BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31ST DECEMBER 2021


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of financial position for the year ended 31st December 2021 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 12th July 2022 and were signed on its behalf by:





J Walsh - Director


BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2021


1. STATUTORY INFORMATION

Breakthrough Change Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements are prepared on a going concern basis and under the historical cost convention.

Significant judgements and estimates
No significant judgements or estimates have had to be made by the directors in preparing these financial statements.

Revenue
Revenue represents the total invoice value, including value added tax, trade discounts and all other losses of sales made during the year.

Revenue Recognition
Revenue is recognised in the income statement at the date the service is provided.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - over the life of the lease
Plant and machinery etc - 20% on cost

Tax
Tax 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 tax 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 statement of financial position date.


BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021


3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

Work in progress
Work in progress is valued at sales value.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 3 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
Cost
At 1st January 2021 86,294
Additions 906
At 31st December 2021 87,200
Depreciation
At 1st January 2021 72,701
Charge for year 2,498
At 31st December 2021 75,199
Net book value
At 31st December 2021 12,001
At 31st December 2020 13,593

BREAKTHROUGH CHANGE MANAGEMENT LIMITED (REGISTERED NUMBER: 03641792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2021


6. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
100 Ordinary £1 100 100