1 January 2023 false No description of principal activity Taxfiler 2024.5 10507071business:PrivateLimitedCompanyLtd2023-01-012023-12-31 105070712022-12-31 105070712023-01-012023-12-31 10507071business:AuditExemptWithAccountantsReport2023-01-012023-12-31 10507071business:FilletedAccounts2023-01-012023-12-31 105070712023-12-31 10507071business:Director12023-01-012023-12-31 10507071business:Director22023-01-012023-12-31 10507071business:RegisteredOffice2023-01-012023-12-31 105070712022-12-31 10507071core:WithinOneYear2023-12-31 10507071core:WithinOneYear2022-12-31 10507071core:AfterOneYear2023-12-31 10507071core:AfterOneYear2022-12-31 10507071core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 10507071core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 10507071core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 10507071core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 10507071core:PreviouslyStatedAmount2023-12-31 10507071core:PreviouslyStatedAmount2022-12-31 10507071business:SmallEntities2023-01-012023-12-31 10507071countries:EnglandWales2023-01-012023-12-31 10507071core:PlantMachinery2023-01-012023-12-31 10507071core:ComputerEquipment2023-01-012023-12-31 10507071core:PlantMachinery2022-12-31 10507071core:ComputerEquipment2022-12-31 10507071core:PlantMachinery2023-12-31 10507071core:ComputerEquipment2023-12-31 105070712022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 10507071 (England and Wales)
Change & Strategy International Ltd Unaudited accounts for the year ended 31 December 2023
Change & Strategy International Ltd Unaudited accounts Contents
Page
- 2 -
Change & Strategy International Ltd Company Information for the year ended 31 December 2023
Directors
Campbell Macpherson Jane Macpherson
Company Number
10507071 (England and Wales)
Registered Office
35 ST. LUKES ROAD CHELTENHAM GL53 7JF ENGLAND
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
- 3 -
Change & Strategy International Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,327 
3,164 
Current assets
Inventories
500 
500 
Debtors
6,013 
64,736 
Cash at bank and in hand
103,220 
107,585 
109,733 
172,821 
Creditors: amounts falling due within one year
(21,017)
(77,420)
Net current assets
88,716 
95,401 
Total assets less current liabilities
92,043 
98,565 
Creditors: amounts falling due after more than one year
(16,097)
(24,500)
Net assets
75,946 
74,065 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
75,944 
74,063 
Shareholders' funds
75,946 
74,065 
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 directors acknowledge their 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 of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by
Campbell Macpherson Director Company Registration No. 10507071
- 4 -
Change & Strategy International Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Change & Strategy International Ltd is a private company, limited by shares, registered in England and Wales, registration number 10507071. The registered office is 35 ST. LUKES ROAD, CHELTENHAM, GL53 7JF, ENGLAND.
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.
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:
Plant & machinery
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
2,075 
2,831 
4,906 
Additions
- 
1,091 
1,091 
At 31 December 2023
2,075 
3,922 
5,997 
Depreciation
At 1 January 2023
1,152 
590 
1,742 
Charge for the year
231 
697 
928 
At 31 December 2023
1,383 
1,287 
2,670 
Net book value
At 31 December 2023
692 
2,635 
3,327 
At 31 December 2022
923 
2,241 
3,164 
- 5 -
Change & Strategy International Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,891 
64,614 
Accrued income and prepayments
122 
122 
6,013 
64,736 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,400 
8,400 
VAT
33 
18,652 
Taxes and social security
6,557 
13,808 
Loans from directors
5,027 
5,027 
Accruals
1,000 
1,533 
Deferred income
- 
30,000 
21,017 
77,420 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,097 
24,500 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -