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Company registration number: 06482166
Change Agents UK Trading Limited
Unaudited filleted financial statements
31 March 2025
Change Agents UK Trading Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Change Agents UK Trading Limited
Directors and other information

| Directors | Mr T C Gibson |
|  | Dr I K Paton | (Resigned 10 December 2024)
|  | Change Agents UK Charity |
| Company number | 06482166 |
| Registered office | Station Approach |
|  | Oakham |
|  | Rutland |
|  | LE15 6QT |
| Business address | Oakham Railway Station |
|  | Station Approach |
|  | Oakham |
|  | Rutland |
|  | LE15 6QT |
| Accountant | Ken Maggs Charity Adviser |
|  | 16 Hoekman Way |
|  | Spalding |
|  | Lincs |
|  | PE11 3HE |

| Bankers | The Co-Operative Bank
|  | Business Direct
|  | P O Box 250
|  | Skelmersdale
|  | WN8 6WT
| Solicitors | Travers Smith LLP
|  | 10 Snow Hil
|  | London
|  | EC1A 2AL

Change Agents UK Trading Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Change Agents UK Trading Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Change Agents UK Trading Limited for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Change Agents UK Trading Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Change Agents UK Trading Limited and state those matters that we have agreed to state to the board of directors of Change Agents UK Trading Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Change Agents UK Trading Limited and its board of directors as a body for my work or for this report.
It is your duty to ensure that Change Agents UK Trading 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 profit of Change Agents UK Trading Limited. You consider that Change Agents UK Trading Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Change Agents UK Trading Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Ken Maggs Charity Adviser
FCA
16 Hoekman Way
Spalding
Lincs
PE11 3HE
6 November 2025
Change Agents UK Trading Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 303 |  |  |  | 1,204 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 303 |  |  |  | 1,204
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 23,132 |  |  |  | 22,443 |  |
Cash at bank and in hand |  |  | 49,133 |  |  |  | 66,769 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 72,265 |  |  |  | 89,212 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 41,980) |  |  |  | ( 58,927) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 30,285 |  |  |  | 30,285
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 30,588 |  |  |  | 31,489
Provisions for liabilities |  |  |  |  | ( 58) |  |  |  | ( 229)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 30,530 |  |  |  | 31,260
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 30,529 |  |  |  | 31,259
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 30,530 |  |  |  | 31,260
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 November 2025 , and are signed on behalf of the board by:
Change Agents UK Charity
Director
Company registration number: 06482166
Change Agents UK Trading Limited
Statement of changes in equity
Year ended 31 March 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 April 2023 |  | 1 |  | 32,396 | 32,397 |  |  |  |  |
Profit for the year |  |  |  | 31,095 | 31,095 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 31,095 | 31,095 |  |  |  |  |
Gift aided donation to parent Charity |  | - |  | ( 32,232) | ( 32,232) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 32,232) | ( 32,232) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2024 and 1 April 2024 |  | 1 |  | 31,259 | 31,260 |  |  |  |  |
Profit for the year |  |  |  | 20,369 | 20,369 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 20,369 | 20,369 |  |  |  |  |
Gift aided donation to parent Charity |  | - |  | ( 21,099) | ( 21,099) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 21,099) | ( 21,099) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2025 |  | 1 |  | 30,529 | 30,530 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Change Agents UK Trading Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Oakham Railway Station, Station Approach, Oakham, Rutland, LE15 6QT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.
Amortisation
Development costs are being amortised evenly over their estimated useful life of five years.

Website development | - | 20 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fittings fixtures and equipment | - | 33.33 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 10 ).
The average number of staff charged from group entity was 7 (2023 - 6). In terms of full time equivalent employees, (FTC) then the average charged from the parent company was 3.7 (2023 - 3. 6). The employees in this company are those recruited specifically into fixed term contract sustainability placements on behalf of our clients. They do not constitute resources of the company or the group.
5. Intangible assets

|  | Other intangible assets | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 4,290 | 4,290 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 4,290 | 4,290 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2024 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 23,740 | 23,740 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2024 | 22,536 | 22,536 |  |  |  |  |
| Charge for the year | 901 | 901 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 23,437 | 23,437 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2025 | 303 | 303 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2024 | 1,204 | 1,204 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 6,390 | 11,122
| Other debtors |  | 16,742 | 11,321
|  |  | _______ | _______
|  |  | 23,132 | 22,443
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 82 | 737
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 21,099 | 31,188
| Social security and other taxes |  | 13,402 | 19,315
| Other creditors |  | 7,397 | 7,687
|  |  | _______ | _______
|  |  | 41,980 | 58,927
|  |  | _______ | _______