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Company Registration No. 9981873 (England and Wales)
Changenius Consulting Limited Unaudited accounts for the year ended 31 March 2023
Changenius Consulting Limited Unaudited accounts Contents
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Changenius Consulting Limited Company Information for the year ended 31 March 2023
Directors
Lisa Karen Ross Tsz Chiu Tang
Secretary
Tsz Chiu Tang
Company Number
9981873 (England and Wales)
Registered Office
49 Station Road Polegate East Sussex BN26 6EA United Kingdom
Accountants
Sarah Allen Sarah Allen Accountancy Waverley, Petworth Road Milford, Godalming Surrey GU8 5BY
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Changenius Consulting Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
732 
976 
Current assets
Debtors
47,300 
46,810 
Cash at bank and in hand
112,055 
149,230 
159,355 
196,040 
Creditors: amounts falling due within one year
3,126 
(18,309)
Net current assets
162,481 
177,731 
Net assets
163,213 
178,707 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
163,113 
178,607 
Shareholders' funds
163,213 
178,707 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2023 and were signed on its behalf by
Lisa Karen Ross Director Company Registration No. 9981873
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Changenius Consulting Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Changenius Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 9981873. The registered office is 49 Station Road, Polegate, East Sussex, BN26 6EA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on a reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Changenius Consulting Limited Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2022
3,005 
At 31 March 2023
3,005 
Depreciation
At 1 April 2022
2,029 
Charge for the year
244 
At 31 March 2023
2,273 
Net book value
At 31 March 2023
732 
At 31 March 2022
976 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,300 
10,800 
Other debtors
- 
1,010 
12,300 
11,810 
Amounts falling due after more than one year
Other debtors
35,000 
35,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
5,586 
Taxes and social security
(3,126)
12,093 
Accruals
- 
630 
(3,126)
18,309 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors Loan
1,000 
- 
1,000 
- 
1,000 
- 
1,000 
- 
£1,000 outstanding loan repaid on 3rd August 2022
8
Average number of employees
During the year the average number of employees was 1 (2022: 2).
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