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Registered number: 11490058










THE CHANGING WORK COMPANY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
THE CHANGING WORK COMPANY LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE CHANGING WORK COMPANY LIMITED
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Changing Work Company Limited for the year ended 31 March 2024 which comprise the Statement of Financial Position and the related notes 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 https://www.icaew.com /regulation.

This report is made solely to the director of The Changing Work Company Limited in accordance with the terms of our engagement letter dated 30 September 2019Our work has been undertaken solely to prepare for your approval the financial statements of The Changing Work Company Limited and state those matters that we have agreed to state to the director of The Changing Work Company Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Changing Work Company Limited and its director for our work or for this report. 

It is your duty to ensure that The Changing Work Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Changing Work Company Limited. You consider that The Changing Work Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Changing Work Company 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 financial statements.

  



Haysmacintyre LLP
10 Queen Street Place
London
EC4R 1AG
31 October 2024
Page 1

 
THE CHANGING WORK COMPANY LIMITED
REGISTERED NUMBER: 11490058

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,292
20,905

Cash at bank and in hand
 5 
9,127
445

  
10,419
21,350

Creditors: amounts falling due within one year
 6 
(4,658)
(9,748)

Net current assets
  
 
 
5,761
 
 
11,602

Total assets less current liabilities
  
5,761
11,602

  

Net assets
  
5,761
11,602


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
5,661
11,502

  
5,761
11,602


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 October 2024.



B S Workman
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE CHANGING WORK COMPANY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Changing Work Company Limited is a private limited company incorporated in England and Wales, registered number 11490058.
The company's registered office and principal place of business is 37a Oakwood Avenue, Purley, United Kingdom, CR8 1AR.
The principal activity of the company is the provision of management consultancy services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statement have been prepared on a going concern basis.
The management believes the company will have sufficient liquidity to meet its liabilities for the next 12 months and that the preparation of the financial statements on a going concern basis remains appropriate as the company expects to be able to meet its obligations as and when they fall due for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
THE CHANGING WORK COMPANY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

2024
2023
£
£

Wages and salaries
8,000
8,000

8,000
8,000


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
THE CHANGING WORK COMPANY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Debtors

2024
2023
£
£


Trade debtors
-
16,800

Other debtors
1,292
4,105

1,292
20,905



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,127
445



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,716

Other taxation and social security
-
5,433

Other creditors
2,508
549

Accruals and deferred income
2,150
2,050

4,658
9,748



7.


Related party transactions

Included within other creditors is a loan of £273 due to the director of the company (2023: £273) which is non-interest-bearing and is repayable on demand. 


Page 5