2022-10-012023-09-302023-09-30false05561869CHANGING CONSTANTS LIMITED2024-02-1582990iso4217:GBPxbrli:pure055618692022-10-01055618692023-09-30055618692022-10-012023-09-30055618692021-10-01055618692022-09-30055618692021-10-012022-09-3005561869bus:SmallEntities2022-10-012023-09-3005561869bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3005561869bus:FullAccounts2022-10-012023-09-3005561869bus:PrivateLimitedCompanyLtd2022-10-012023-09-3005561869core:WithinOneYear2023-09-3005561869core:AfterOneYear2023-09-3005561869core:WithinOneYear2022-09-3005561869core:AfterOneYear2022-09-3005561869core:ShareCapital2023-09-3005561869core:SharePremium2023-09-3005561869core:RevaluationReserve2023-09-3005561869core:OtherReservesSubtotal2023-09-3005561869core:RetainedEarningsAccumulatedLosses2023-09-3005561869core:ShareCapital2022-09-3005561869core:SharePremium2022-09-3005561869core:RevaluationReserve2022-09-3005561869core:OtherReservesSubtotal2022-09-3005561869core:RetainedEarningsAccumulatedLosses2022-09-3005561869core:LandBuildings2023-09-3005561869core:PlantMachinery2023-09-3005561869core:Vehicles2023-09-3005561869core:FurnitureFittings2023-09-3005561869core:OfficeEquipment2023-09-3005561869core:NetGoodwill2023-09-3005561869core:IntangibleAssetsOtherThanGoodwill2023-09-3005561869core:ListedExchangeTraded2023-09-3005561869core:UnlistedNon-exchangeTraded2023-09-3005561869core:LandBuildings2022-09-3005561869core:PlantMachinery2022-09-3005561869core:Vehicles2022-09-3005561869core:FurnitureFittings2022-09-3005561869core:OfficeEquipment2022-09-3005561869core:NetGoodwill2022-09-3005561869core:IntangibleAssetsOtherThanGoodwill2022-09-3005561869core:ListedExchangeTraded2022-09-3005561869core:UnlistedNon-exchangeTraded2022-09-3005561869core:LandBuildings2022-10-012023-09-3005561869core:PlantMachinery2022-10-012023-09-3005561869core:Vehicles2022-10-012023-09-3005561869core:FurnitureFittings2022-10-012023-09-3005561869core:OfficeEquipment2022-10-012023-09-3005561869core:NetGoodwill2022-10-012023-09-3005561869core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3005561869core:ListedExchangeTraded2022-10-012023-09-3005561869core:UnlistedNon-exchangeTraded2022-10-012023-09-3005561869core:MoreThanFiveYears2022-10-012023-09-3005561869core:Non-currentFinancialInstruments2023-09-3005561869core:Non-currentFinancialInstruments2022-09-3005561869dpl:CostSales2022-10-012023-09-3005561869dpl:DistributionCosts2022-10-012023-09-3005561869core:LandBuildings2022-10-012023-09-3005561869core:PlantMachinery2022-10-012023-09-3005561869core:Vehicles2022-10-012023-09-3005561869core:FurnitureFittings2022-10-012023-09-3005561869core:OfficeEquipment2022-10-012023-09-3005561869dpl:AdministrativeExpenses2022-10-012023-09-3005561869core:NetGoodwill2022-10-012023-09-3005561869core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3005561869dpl:GroupUndertakings2022-10-012023-09-3005561869dpl:ParticipatingInterests2022-10-012023-09-3005561869dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3005561869core:ListedExchangeTraded2022-10-012023-09-3005561869dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3005561869core:UnlistedNon-exchangeTraded2022-10-012023-09-3005561869dpl:CostSales2021-10-012022-09-3005561869dpl:DistributionCosts2021-10-012022-09-3005561869core:LandBuildings2021-10-012022-09-3005561869core:PlantMachinery2021-10-012022-09-3005561869core:Vehicles2021-10-012022-09-3005561869core:FurnitureFittings2021-10-012022-09-3005561869core:OfficeEquipment2021-10-012022-09-3005561869dpl:AdministrativeExpenses2021-10-012022-09-3005561869core:NetGoodwill2021-10-012022-09-3005561869core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3005561869dpl:GroupUndertakings2021-10-012022-09-3005561869dpl:ParticipatingInterests2021-10-012022-09-3005561869dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3005561869core:ListedExchangeTraded2021-10-012022-09-3005561869dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3005561869core:UnlistedNon-exchangeTraded2021-10-012022-09-3005561869core:NetGoodwill2023-09-3005561869core:IntangibleAssetsOtherThanGoodwill2023-09-3005561869core:LandBuildings2023-09-3005561869core:PlantMachinery2023-09-3005561869core:Vehicles2023-09-3005561869core:FurnitureFittings2023-09-3005561869core:OfficeEquipment2023-09-3005561869core:AfterOneYear2023-09-3005561869core:WithinOneYear2023-09-3005561869core:ListedExchangeTraded2023-09-3005561869core:UnlistedNon-exchangeTraded2023-09-3005561869core:ShareCapital2023-09-3005561869core:SharePremium2023-09-3005561869core:RevaluationReserve2023-09-3005561869core:OtherReservesSubtotal2023-09-3005561869core:RetainedEarningsAccumulatedLosses2023-09-3005561869core:NetGoodwill2022-09-3005561869core:IntangibleAssetsOtherThanGoodwill2022-09-3005561869core:LandBuildings2022-09-3005561869core:PlantMachinery2022-09-3005561869core:Vehicles2022-09-3005561869core:FurnitureFittings2022-09-3005561869core:OfficeEquipment2022-09-3005561869core:AfterOneYear2022-09-3005561869core:WithinOneYear2022-09-3005561869core:ListedExchangeTraded2022-09-3005561869core:UnlistedNon-exchangeTraded2022-09-3005561869core:ShareCapital2022-09-3005561869core:SharePremium2022-09-3005561869core:RevaluationReserve2022-09-3005561869core:OtherReservesSubtotal2022-09-3005561869core:RetainedEarningsAccumulatedLosses2022-09-3005561869core:NetGoodwill2021-10-0105561869core:IntangibleAssetsOtherThanGoodwill2021-10-0105561869core:LandBuildings2021-10-0105561869core:PlantMachinery2021-10-0105561869core:Vehicles2021-10-0105561869core:FurnitureFittings2021-10-0105561869core:OfficeEquipment2021-10-0105561869core:AfterOneYear2021-10-0105561869core:WithinOneYear2021-10-0105561869core:ListedExchangeTraded2021-10-0105561869core:UnlistedNon-exchangeTraded2021-10-0105561869core:ShareCapital2021-10-0105561869core:SharePremium2021-10-0105561869core:RevaluationReserve2021-10-0105561869core:OtherReservesSubtotal2021-10-0105561869core:RetainedEarningsAccumulatedLosses2021-10-0105561869core:AfterOneYear2022-10-012023-09-3005561869core:WithinOneYear2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:CostValuation2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3005561869core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3005561869core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3005561869core:Non-currentFinancialInstrumentscore:CostValuation2022-09-3005561869core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-3005561869core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-3005561869bus:Director12022-10-012023-09-30

CHANGING CONSTANTS LIMITED

Registered Number
05561869
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

CHANGING CONSTANTS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

SOUTHWOOD, Neil Robert

Company Secretary

SOUTHWOOD, Raymond Paul

Registered Address

Court Cottage Garston Lane
Marston Magna
Yeovil
BA22 8DN

Registered Number

05561869 (England and Wales)
CHANGING CONSTANTS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets33,8043,088
3,8043,088
Current assets
Cash at bank and on hand1,0143,628
1,0143,628
Creditors amounts falling due within one year5(1,086)(1,859)
Net current assets (liabilities)(72)1,769
Total assets less current liabilities3,7324,857
Provisions for liabilities(723)(587)
Net assets3,0094,270
Capital and reserves
Called up share capital100100
Profit and loss account2,9094,170
Shareholders' funds3,0094,270
The financial statements were approved and authorised for issue by the Director on 15 February 2024, and are signed on its behalf by:
SOUTHWOOD, Neil Robert
Director
Registered Company No. 05561869
CHANGING CONSTANTS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 2220,97420,974
Additions1,9841,984
At 30 September 2322,95822,958
Depreciation and impairment
At 01 October 2217,88617,886
Charge for year1,2681,268
At 30 September 2319,15419,154
Net book value
At 30 September 233,8043,804
At 30 September 223,0883,088
4.Debtors: amounts due within one year
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties11233
Taxation and social security4461,323
Accrued liabilities and deferred income528503
Total1,0861,859
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.