CJF Change Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07590797

CJF Change Management Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

CJF Change Management Limited

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	36,385	82,029
Cash at bank and in hand		24,734	22,023
		--------	----------
		61,119	104,052

Creditors: amounts falling due within one year	6	38,825	37,805
		--------	----------
Net current assets		22,294	66,247
		--------	--------
Total assets less current liabilities		22,294	66,247
		--------	--------
Net assets		22,294	66,247
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	22,292	66,245
	--------	--------
Shareholders funds	22,294	66,247
	--------	--------

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 income and retained earnings has not been delivered.

For the year ending 30 April 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 were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

C J Faulkner

Director

Company registration number: 07590797

CJF Change Management Limited

Notes to the Financial Statements

Year ended 30 April 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 Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services rendered, stated net of discounts and of value added tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year with reference to the stage of completion.

Taxation

The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	34,398	15,960
Other debtors	1,987	66,069
	--------	--------
	36,385	82,029
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	36,998	35,419
Other creditors	1,827	2,386
	--------	--------
	38,825	37,805
	--------	--------

7. Directors' advances, credits and guarantees

The directors maintain a loan account with the company. At the start of the year the company owed the directors £65,580. During the year the directors received advances of £74,314 and made repayments of £138,392. At the reporting date the directors owed the company £1,503. Interest was charged on the overdrawn balance at 2.25% totalling £1,594 (2024 £1,388) and no amounts were written off.