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Registered Number: 08142049
England and Wales

 

 

 

PRAGMATIC CHANGE MANAGEMENT LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

PRAGMATIC CHANGE MANAGEMENT LIMITED
Contents Page
For the year ended 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of PRAGMATIC CHANGE MANAGEMENT LIMITED for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PRAGMATIC CHANGE MANAGEMENT LIMITED for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PRAGMATIC CHANGE MANAGEMENT LIMITED, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of PRAGMATIC CHANGE MANAGEMENT LIMITED and state those matters that we have agreed to state to the Board of Directors of PRAGMATIC CHANGE MANAGEMENT LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PRAGMATIC CHANGE MANAGEMENT LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PRAGMATIC CHANGE MANAGEMENT LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PRAGMATIC CHANGE MANAGEMENT LIMITED. You consider that PRAGMATIC CHANGE MANAGEMENT LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PRAGMATIC CHANGE MANAGEMENT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 July 2025.



....................................................

ROSAM INVESTMENTS LTD
2 Fairfield Drive,
Broxbourne,
Hertfordshire
EN10 6DX
10 December 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 16,229    21,133 
16,229    21,133 
Current assets      
Debtors: amounts falling due within one year 505    2,150 
Debtors: amounts falling due after one year 33,965    35,222 
Cash at bank and in hand 44,626    48,369 
79,096    85,741 
Creditors: amount falling due within one year 0    1 
Net current assets 79,096    85,742 
 
Total assets less current liabilities 95,325    106,875 
Net assets 95,325    106,875 
 

Capital and reserves 		     
Called up share capital 4 1    1 
Profit and loss account 95,324    106,874 
Shareholders' funds 95,325    106,875 
 


For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 10 December 2025 and were signed by:


-------------------------------
Andrew MULLER
Director
2
General Information
PRAGMATIC CHANGE MANAGEMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08142049, registration address 76 West Street,, Ewell, Epsom, Surrey, KT17 1XH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
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:
Computer Equipment                                      25% Reducing Balance
Land and Buildings 18 Reducing Balance
Fixtures and Fittings 18 Reducing Balance
Computer Equipment 18 Reducing Balance
Assets on finance lease and hire purchase
Assets held under a finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors' net of the finance charge allocated to future periods. A write-down of £25000 was approved.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £
At 01 August 2024 40,080    6,724    23,335    70,139 
Additions -    -    -    - 
Disposals -    -    -    - 
At 31 July 2025 40,080    6,724    23,335    70,139 
Depreciation
At 01 August 2024 28,148    4,614    16,244    49,006 
Charge for year 2,148    189    2,567    4,904 
On disposals -    -    -    - 
At 31 July 2025 30,296    4,803    18,811    53,910 
Net book values
Closing balance as at 31 July 2025 9,784    1,921    4,524    16,229 
Opening balance as at 01 August 2024 11,932    2,110    7,091    21,133 

The net book value of Land and Buildings includes £ 4,524 (2024 £7,091) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
1 Class A share of £1.00 each 1    1 
1    1 

3