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REGISTERED NUMBER: 10940187 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Spiral Change Limited

Spiral Change Limited (Registered number: 10940187)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Spiral Change Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mrs S M Andrews





REGISTERED OFFICE: Bennett House
The Dean
Alresford
Hampshire
SO24 9BH





REGISTERED NUMBER: 10940187 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
Bennett House
The Dean
Alresford
Hampshire
SO24 9BH

Spiral Change Limited (Registered number: 10940187)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 600 1,393

CURRENT ASSETS
Debtors 5 2,065 568
Cash at bank 3,048 13,291
5,113 13,859
CREDITORS
Amounts falling due within one year 6 2,306 4,370
NET CURRENT ASSETS 2,807 9,489
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,407

10,882

PROVISIONS FOR LIABILITIES 7 114 265
NET ASSETS 3,293 10,617

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 3,193 10,517
SHAREHOLDERS' FUNDS 3,293 10,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 and authorised for issue on 19 October 2023 and were signed by:




Mrs S M Andrews - Director


Spiral Change Limited (Registered number: 10940187)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Spiral Change 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 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 - 25% reducing balance basis
Computer equipment - 33% 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.

3. EMPLOYEES

The average number of employees during the year was NIL (2022 - NIL).

Spiral Change Limited (Registered number: 10940187)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 100 4,077 4,177
DEPRECIATION
At 1 April 2022 75 2,709 2,784
Charge for year 25 768 793
At 31 March 2023 100 3,477 3,577
NET BOOK VALUE
At 31 March 2023 - 600 600
At 31 March 2022 25 1,368 1,393

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 100 170
Corporation tax 1,534 -
Prepayments 431 398
2,065 568

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax - 3,231
Directors' current accounts 1,226 119
Accrued expenses 1,080 1,020
2,306 4,370

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 114 265

Deferred
tax
£   
Balance at 1 April 2022 265
Accelerated capital allowances (151 )
Balance at 31 March 2023 114

Spiral Change Limited (Registered number: 10940187)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
95 Ordinary £1 95 95
5 Ordinary 'A' £1 5 5
100 100

The Ordinary shares and Ordinary 'A' shares rank pari passu in all respects except that dividends may be paid to the holders of one class of shares to the exclusion of the other at the director's discretion.

9. RELATED PARTY DISCLOSURES

Mrs S M Andrews
Director

2023 2022
£ £
Amount due to related party at balance sheet date 1,226 119

10. ULTIMATE CONTROLLING PARTY

During the period under review the company was under the control of Mrs S M Andrews, the sole director and majority shareholder.