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Company Registration No. 13114667 (England and Wales)
CHANGE ALIGNED LIMITED Unaudited accounts for the year ended 31 December 2023
CHANGE ALIGNED LIMITED Unaudited accounts Contents
Page
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CHANGE ALIGNED LIMITED Company Information for the year ended 31 December 2023
Director
Olga Valadon
Company Number
13114667 (England and Wales)
Registered Office
71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ UNITED KINGDOM
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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CHANGE ALIGNED LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
486 
- 
Current assets
Debtors
1,072 
- 
Cash at bank and in hand
1,102 
2,162 
2,174 
2,162 
Creditors: amounts falling due within one year
(1,259)
(1,263)
Net current assets
915 
899 
Total assets less current liabilities
1,401 
899 
Creditors: amounts falling due after more than one year
(31,918)
(15,644)
Net liabilities
(30,517)
(14,745)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(30,617)
(14,845)
Shareholders' funds
(30,517)
(14,745)
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 7 August 2024 and were signed on its behalf by
Olga Valadon Director Company Registration No. 13114667
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CHANGE ALIGNED LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
CHANGE ALIGNED LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13114667. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, 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. 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.
Grants
The directors of the company confirmed that restricted funds received in Dec-2023 have been partially utilized in the year 2023 and therefore, the unutilized restricted funds received in Dec-2023 have been classified under deferred income.
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
33% Straight Line Method
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
- 
Additions
500 
At 31 December 2023
500 
Depreciation
Charge for the year
14 
At 31 December 2023
14 
Net book value
At 31 December 2023
486 
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CHANGE ALIGNED LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,072 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
263 
263 
Deferred income
996 
1,000 
1,259 
1,263 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
31,918 
15,644 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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