PATHS THROUGH CHANGE C.I.C.

Company limited by guarantee

Company Registration Number:
14468470 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2024

Period of accounts

Start date: 1 December 2023

End date: 30 November 2024

PATHS THROUGH CHANGE C.I.C.

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

PATHS THROUGH CHANGE C.I.C.

Balance sheet

As at 30 November 2024

Notes 2024 13 months to 30 November 2023


£

£
Current assets
Cash at bank and in hand: 6,731 9,204
Total current assets: 6,731 9,204
Creditors: amounts falling due within one year: 3 ( 8,478 ) ( 13,360 )
Net current assets (liabilities): (1,747) (4,156)
Total assets less current liabilities: (1,747) ( 4,156)
Total net assets (liabilities): (1,747) (4,156)
Members' funds
Profit and loss account: (1,747) ( 4,156)
Total members' funds: ( 1,747) (4,156)

The notes form part of these financial statements

PATHS THROUGH CHANGE C.I.C.

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 August 2025
and signed on behalf of the board by:

Name: E Livingstone
Status: Director

The notes form part of these financial statements

PATHS THROUGH CHANGE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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: Grant income is recognised on receipt

    Other accounting policies

    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. 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

PATHS THROUGH CHANGE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 2. Employees

    2024 13 months to 30 November 2023
    Average number of employees during the period 3 3

PATHS THROUGH CHANGE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Creditors: amounts falling due within one year note

2024 13 months to 30 November 2023
£ £
Trade creditors 1
Accruals and deferred income 1,600
Other creditors 6,878 13,359
Total 8,478 13,360

COMMUNITY INTEREST ANNUAL REPORT

PATHS THROUGH CHANGE C.I.C.

Company Number: 14468470 (England and Wales)

Year Ending: 30 November 2024

Company activities and impact

Paths Through Change C.I.C. provides specialist support services for children and young people when their parents separate and/or divorce, including an advocacy scheme, befriending service and youth club sessions. We also run training for professionals and workshops for parents.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

£8,100

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
28 August 2025

And signed on behalf of the board by:
Name: E Livingstone
Status: Director