26 February 2024 false No description of principal activity Taxfiler 2024.6 false 15482031business:PrivateLimitedCompanyLtd2024-02-262025-03-31 154820312024-02-25 154820312024-02-262025-03-31 15482031business:AuditExempt-NoAccountantsReport2024-02-262025-03-31 15482031business:AbridgedAccounts2024-02-262025-03-31 154820312025-03-31 15482031business:Director12024-02-262025-03-31 15482031business:RegisteredOffice2024-02-262025-03-31 15482031core:WithinOneYear2025-03-31 15482031core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 15482031core:PreviouslyStatedAmount2025-03-31 15482031business:SmallEntities2024-02-262025-03-31 15482031countries:EnglandWales2024-02-262025-03-31 15482031core:ComputerEquipment2024-02-262025-03-31 15482031business:OrdinaryShareClass12024-02-262025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 15482031 (England and Wales)
Developing Change Consulting Ltd Unaudited accounts for the period from 26 February 2024 to 31 March 2025
Developing Change Consulting Ltd Unaudited accounts Contents
Page
- 2 -
Developing Change Consulting Ltd Company Information for the period from 26 February 2024 to 31 March 2025
Director
Catherine Elaine Hession
Company Number
15482031 (England and Wales)
Registered Office
9 Millet Way Broadway WR12 7EE United Kingdom
Accountants
Virtue Accounting Limited 53 Warwick Street Coventry CV5 6ET
- 3 -
Developing Change Consulting Ltd Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Current assets
Debtors
85 
Cash at bank and in hand
3,240 
3,325 
Creditors: amounts falling due within one year
(3,315)
Net current assets
10 
Net assets
10 
Capital and reserves
Called up share capital
10 
Shareholders' funds
10 
For the period ending 31 March 2025 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 8 April 2025 and were signed on its behalf by
Catherine Elaine Hession Director Company Registration No. 15482031
- 4 -
Developing Change Consulting Ltd Notes to the Accounts for the period from 26 February 2024 to 31 March 2025
1
Statutory information
Developing Change Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 15482031. The registered office is 9 Millet Way, Broadway, WR12 7EE, United Kingdom. The company is in the process of being wound up.
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 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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
33.33% Straight Line
Going concern
Developing Change Consulting Ltd ceased to trade on 31st March 2025.
- 5 -
Developing Change Consulting Ltd Notes to the Accounts for the period from 26 February 2024 to 31 March 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 26 February 2024
- 
Additions
833 
Disposals
(833)
At 31 March 2025
- 
Depreciation
Charge for the period
278 
On disposals
(278)
At 31 March 2025
- 
Net book value
At 31 March 2025
- 
5
Share capital
2025 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
6
Loans to directors
Movements on directors' loan accounts represent timing differences between amounts owed, and payments made, to directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed by the company to Ms Hession was £1,438, a movement of £1,438 from the £nil owed by the company at the beginning of the period. No interest is charged on balances and no guarantees have been provided by either the company or the directors.
7
Average number of employees
During the period the average number of employees was 1.
- 6 -