2024-03-01 SC442323 2025-02-28 SC442323 2024-03-01 2025-02-28 SC442323 2024-02-29 SC442323 2023-03-01 2024-02-29 SC442323 uk-core:WithinOneYear 2024-02-29 SC442323 uk-core:WithinOneYear 2025-02-28 SC442323 uk-core:SharePremium 2025-02-28 SC442323 uk-core:SharePremium 2024-02-29 SC442323 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC442323 uk-core:RetainedEarningsAccumulatedLosses 2024-02-29 SC442323 uk-bus:Director1 2024-03-01 2025-02-28 SC442323 uk-core:PlantMachinery 2024-03-01 2025-02-28 SC442323 uk-core:ToolsEquipment 2024-03-01 2025-02-28 SC442323 uk-core:CommercialMotorVehicles 2024-03-01 2025-02-28 SC442323 uk-core:ToolsEquipment 2024-02-29 SC442323 uk-core:FurnitureFittings 2024-02-29 SC442323 uk-core:CommercialMotorVehicles 2024-02-29 SC442323 uk-core:PlantMachinery 2024-02-29 SC442323 uk-core:FurnitureFittings 2024-03-01 2025-02-28 SC442323 uk-core:CommercialMotorVehicles 2025-02-28 SC442323 uk-core:FurnitureFittings 2025-02-28 SC442323 uk-core:ToolsEquipment 2025-02-28 SC442323 uk-core:PlantMachinery 2025-02-28 SC442323 uk-core:CostValuation 2024-02-29 SC442323 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2024-02-29 SC442323 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-02-28 SC442323 uk-core:CostValuation 2025-02-28 SC442323 uk-core:Non-currentFinancialInstruments 2025-02-28 SC442323 uk-core:Non-currentFinancialInstruments 2024-02-29 iso4217:GBP xbrli:pure SC442323 uk-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 SC442323 uk-bus:FRS102 2024-03-01 2025-02-28 SC442323 uk-bus:FilletedAccounts 2024-03-01 2025-02-28 SC442323 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28

Draft

Transcend Change Limited

Registered Number:SC 442323

For the year ended 28 February 2025
Scotland
Unaudited Financial Statements

2

Draft

For the year ended 28 February 2025
Transcend Change Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Draft

Registered Number :

SC442323

As at 28 February 2025

Transcend Change Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

80,137
56,959
2

Financial assets

13,000
13,000
3
93,137
69,959

Current assets

Trade and other receivables

86,543
106,045
4
14,793

Cash and cash equivalents

70,199
176,244
101,336

Trade and other payables: amounts falling due within one
year

(22,791)
(30,916)
5
78,545
145,328
Net current assets

Total assets less current liabilities

238,465
148,504
238,465
Net assets
148,504

Capital and reserves

Share premium account

100
100

Retained earnings

238,365
148,404
238,465
148,504
Shareholders' funds

For the year ended 28 February 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Mr James Cameron McGregor Johnston Director

These financial statements were approved and authorised for issue by the Board on 19 November 2025 and were signed by:

The notes form part of these financial statements

1 of 4
4

Draft

For the year ended 28 February 2025
Transcend Change Limited
Notes to the Financial Statements
Statutory Information

Transcend Change Limited is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 442323.

Registered address:

West Lodge
Dunphail
Forres
Moray
IV36 2QL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

20% Straight line

25% Straight line

Computer equipment

20% Straight line

Motor vehicles
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2 of 4
5

Draft

For the year ended 28 February 2025
Transcend Change Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Motor vehicles

Plant and
machinery

£

£

£

£

£

Cost or
valuation

At 01 March 2024

148,185
22,154
919
10,745
114,367
53,547
-
-
33,942
19,605

Additions

(12,158)
-
(10,745)
-

Disposals

(22,903)

At 28 February 2025

33,942
919
9,996
178,829
133,972

Provision for depreciation and impairment

At 01 March 2024

91,226
19,244
1,027
8,596
62,359
Charge for year
28,220
2,265
(108)
9,500
16,563
(20,754)
(12,158)
-
(8,596)
-

On disposal

At 28 February 2025

98,692
9,351
919
9,500
78,922

At 28 February 2025

Net book value

55,050
24,442
-
645
80,137

At 29 February 2024

52,008
2,149
(108)
2,910
56,959

3. Investments held as fixed assets

Other investments

Total

At 01 March 2024

13,000
13,000

Cost

£

£

At 28 February 2025

13,000
13,000

At 28 February 2025

Net book value

13,000
13,000

At 01 March 2024

13,000
13,000

4. Trade and other receivables

2024
2025

£

£

Amounts owed by group undertakings and participating interests

8,310
8,310

Other debtors

97,735
78,233
86,543
106,045
3 of 4
6

Draft

For the year ended 28 February 2025
Transcend Change Limited
Notes to the Financial Statements Continued

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

(1)
-

Taxation and social security

917
9,288

Other creditors

30,000
13,503
30,916
22,791

6. Average number of persons employed

During the year the average number of employees was 0 (2024 : 2)
4 of 4