And Beyond Change Limited 14785545 false 2023-04-06 2024-04-30 2024-04-30 The principal activity of the company is IT consultancy Digita Accounts Production Advanced 6.30.9574.0 true true 14785545 2023-04-06 2024-04-30 14785545 2024-04-30 14785545 core:CurrentFinancialInstruments 2024-04-30 14785545 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14785545 core:FurnitureFittingsToolsEquipment 2024-04-30 14785545 core:MotorVehicles 2024-04-30 14785545 bus:SmallEntities 2023-04-06 2024-04-30 14785545 bus:AuditExemptWithAccountantsReport 2023-04-06 2024-04-30 14785545 bus:FullAccounts 2023-04-06 2024-04-30 14785545 bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-30 14785545 bus:RegisteredOffice 2023-04-06 2024-04-30 14785545 bus:Director1 2023-04-06 2024-04-30 14785545 bus:Director2 2023-04-06 2024-04-30 14785545 bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-30 14785545 bus:Agent1 2023-04-06 2024-04-30 14785545 core:FurnitureFittingsToolsEquipment 2023-04-06 2024-04-30 14785545 core:MotorCars 2023-04-06 2024-04-30 14785545 core:MotorVehicles 2023-04-06 2024-04-30 14785545 core:OfficeEquipment 2023-04-06 2024-04-30 14785545 countries:UnitedKingdom 2023-04-06 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 14785545

And Beyond Change Limited



Annual Report and Unaudited Financial Statements

for the Period from 6 April 2023 to 30 April 2024

 

And Beyond Change Limited

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 6

 

And Beyond Change Limited

Company Information

Directors

Mr S N Green

Mrs S Green

Registered office

1 Lodge Gardens
Plymouth
Devon
PL6 5DP

Accountants

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
And Beyond Change Limited

for the Period Ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of And Beyond Change Limited for the period ended 30 April 2024 as set out on pages 3 to 6 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 at
http://www.icaew.com/regulation.

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

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

We have not been instructed to carry out an audit or a review of the accounts of And Beyond Change 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 accounts.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

30 July 2024

 

And Beyond Change Limited

(Registration number: 14785545)
Balance Sheet as at 30 April 2024

Note

2024
£

Fixed assets

 

Tangible assets

4

54,201

Current assets

 

Debtors

5

19,641

Cash at bank and in hand

 

8,827

 

28,468

Creditors: Amounts falling due within one year

6

(30,318)

Net current liabilities

 

(1,850)

Net assets

 

52,351

Capital and reserves

 

Called up share capital

100

Retained earnings

52,251

Shareholders' funds

 

52,351

For the financial period ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 29 July 2024 and signed on its behalf by:
 

.........................................

Mrs S Green

Director

 

And Beyond Change Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2023 to 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
1 Lodge Gardens
Plymouth
Devon
PL6 5DP

These financial statements were authorised for issue by the Board on 29 July 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the year end the company's balance sheet shows net current liabilities of £1,850. Accordingly, the directors have to consider the basis upon which the accounts should be prepared and whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis, as the directors continue to provide support, when necessary, to the company. The directors have reviewed the position for twelve months from the date the accounts were approved and will continue to show positive results for the financial period.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

And Beyond Change Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2023 to 30 April 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% Straight Line

Motor vehicles

20% Straight Line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

Additions

511

67,165

67,676

At 30 April 2024

511

67,165

67,676

Depreciation

Charge for the period

42

13,433

13,475

At 30 April 2024

42

13,433

13,475

Carrying amount

At 30 April 2024

469

53,732

54,201

 

And Beyond Change Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2023 to 30 April 2024

5

Debtors

2024
£

Trade debtors

19,536

Other debtors

105

19,641

6

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Taxation and social security

22,805

Accruals and deferred income

430

Other creditors

7,083

30,318