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REGISTERED NUMBER: 09326500 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Change 2 Deliver Ltd.

Change 2 Deliver Ltd. (Registered number: 09326500)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Change 2 Deliver Ltd.

Company Information
for the Year Ended 30 November 2023







DIRECTORS: M W Byrne
Mrs D J Kavanagh-Byrne





REGISTERED OFFICE: 15 Linden Lea
Finchfield
Wolverhampton
West Midlands
WV3 8BH





REGISTERED NUMBER: 09326500 (England and Wales)





ACCOUNTANTS: Blue Sky Accounting Ltd
136 Wedmore Park
Southdown
Bath
BA2 1LA

Change 2 Deliver Ltd. (Registered number: 09326500)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,847 1,114

CURRENT ASSETS
Debtors 5 11,766 15,366
Cash at bank 55,575 43,477
67,341 58,843
CREDITORS
Amounts falling due within one year 6 39,607 32,833
NET CURRENT ASSETS 27,734 26,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,581

27,124

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 29,571 27,114
SHAREHOLDERS' FUNDS 29,581 27,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

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 9 August 2024 and were signed on its behalf by:





M W Byrne - Director


Change 2 Deliver Ltd. (Registered number: 09326500)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Change 2 Deliver Ltd. 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.
Computer equipment - 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Change 2 Deliver Ltd. (Registered number: 09326500)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022 3,565
Additions 1,348
At 30 November 2023 4,913
DEPRECIATION
At 1 December 2022 2,451
Charge for year 615
At 30 November 2023 3,066
NET BOOK VALUE
At 30 November 2023 1,847
At 30 November 2022 1,114

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 11,766 15,366

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Tax 33,305 25,997
Social security and other taxes 43 43
VAT 3,272 3,644
Directors' loan accounts 1,857 2,059
Accruals and deferred income 1,130 1,090
39,607 32,833

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
10 Ordinary £1 10 10

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £114,000 (2022 - £108,478) were paid to the directors .