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Registered Number: 06040437
England and Wales

 

 

 

THE CHANGE ENGINE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 153    191 
153    191 
Current assets      
Cash at bank and in hand 33,261    35,729 
Creditors: amount falling due within one year (26,832)   (3,820)
Net current assets 6,429    31,909 
 
Total assets less current liabilities 6,582    32,100 
Net assets 6,582    32,100 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 6,382    31,900 
Shareholders' funds 6,582    32,100 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 13 September 2024 and were signed on its behalf by:


-------------------------------
Christopher Paul Procter
Director
1
General Information
The Change Engine Limited is a private company, limited by shares, registered in England and Wales, registration number 06040437, registration address 1 Old Rectory Cottages School Road, Burghfield, Reading, RG30 3UD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer equipments 20%
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2023 198    198 
Additions  
Disposals  
At 31 March 2024 198    198 
Depreciation
At 01 April 2023   7 
Charge for year 38    38 
On disposals  
At 31 March 2024 45    45 
Net book values
Closing balance as at 31 March 2024 153    153 
Opening balance as at 01 April 2023 191    191 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
150 Ordinary A shares of £1.00 each 150    150 
25 Ordinary C shares of £1.00 each 25    25 
25 Ordinary B shares of £1.00 each 25    25 
200    200 

2