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Tools For Leading Change Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Appleby Mall Limited
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Statement of Financial Position
Registered number: 03794270
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 967 1,292
Investments 6 530,489 525,570
531,456 526,862
CURRENT ASSETS
Debtors 51,081 36,559
Cash at bank and in hand 316,861 266,154
367,942 302,713
Creditors: Amounts Falling Due Within One Year (207,412 ) (153,488 )
NET CURRENT ASSETS (LIABILITIES) 160,530 149,225
TOTAL ASSETS LESS CURRENT LIABILITIES 691,986 676,087
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (6,393 ) (6,393 )
NET ASSETS 685,593 669,694
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 685,493 669,594
SHAREHOLDERS' FUNDS 685,593 669,694
Page 1
Page 2
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S S Bal
Director
23 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Tools For Leading Change Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03794270 . The registered office is 86 Tettenhall Road, Wolverhampton, WV1 4TF.
The presentation currency of the financial statements is Pound Sterling (£) and are rounded to the nearest £1.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences and computer software.
Patents and licences are amortised to income statement over its estimated economic life of three years.
Computer software are amortised to income statement over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Intangible Assets
Total
£
Cost
As at 1 April 2024 122,811
As at 31 March 2025 122,811
Amortisation
As at 1 April 2024 122,811
As at 31 March 2025 122,811
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 5,843
As at 31 March 2025 5,843
Depreciation
As at 1 April 2024 4,551
Provided during the period 325
As at 31 March 2025 4,876
Net Book Value
As at 31 March 2025 967
As at 1 April 2024 1,292
6. Investments
Total
£
Cost or Valuation
As at 1 April 2024 525,570
Revaluations 4,919
As at 31 March 2025 530,489
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 530,489
As at 1 April 2024 525,570
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7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Revaluation of investment properties 6,393 6,393
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 6,393 6,393
Balance at 31 March 2025 6,393 6,393
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Ultimate Controlling Party
No one shareholder has ultimate control.
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