REGISTERED NUMBER: 10940187 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Spiral Change Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S M Andrews

REGISTERED OFFICE:

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

REGISTERED NUMBER:

10940187 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

-

17

CURRENT ASSETS

Debtors

5

1,479

623

Cash at bank

982

2,041

2,461

2,664

CREDITORS

Amounts falling due within one year

6

4,786

2,856

NET CURRENT LIABILITIES

(2,325

)

(192

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,325

)

(175

)

PROVISIONS FOR LIABILITIES

7

-

3

NET LIABILITIES

(2,325

)

(178

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(2,425

)

(278

)

SHAREHOLDERS' FUNDS

(2,325

)

(178

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 24 October 2025 and were signed by:

Mrs S M Andrews - Director

1.	STATUTORY INFORMATION

Spiral Change Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The director considers the use of the going concern basis of accounting appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. The financial statements have therefore been prepared on a going concern basis. The director has confirmed that she will continue to support the company and will not recall her loan if it would render the company unable to pay its liabilities as they fall due.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% reducing balance basis

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

100

4,077

4,177

DEPRECIATION

At 1 April 2024

100

4,060

4,160

Charge for year

-

17

17

At 31 March 2025

100

4,077

4,177

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

17

17

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

150

200

Prepayments

1,329

423

1,479

623

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

3,676

1,746

Accrued expenses

1,110

1,110

4,786

2,856

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

3

Deferred

tax

£

Balance at 1 April 2024

3

Accelerated capital allowances

(3

)

Balance at 31 March 2025

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

95

Ordinary

£1

95

95

5

Ordinary 'A'

£1

5

5

100

100

The Ordinary shares and Ordinary 'A' shares rank pari passu in all respects except that dividends may be paid to the holders of one class of shares to the exclusion of the other at the director's discretion.

9.	RELATED PARTY DISCLOSURES

Mrs S M Andrews

Director

2025

2024

£

£

Amount owed to related party at balance sheet date

3,676

1,746

10.	ULTIMATE CONTROLLING PARTY

During the period under review the company was under the control of Mrs S M Andrews, the sole director and majority shareholder.