Managing Strategic Change Limited 06903200 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is management consultancy Digita Accounts Production Advanced 6.30.9574.0 true 06903200 2024-06-01 2025-05-31 06903200 2025-05-31 06903200 core:RetainedEarningsAccumulatedLosses 2025-05-31 06903200 core:ShareCapital 2025-05-31 06903200 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:CurrentFinancialInstruments 2025-05-31 06903200 core:CurrentFinancialInstruments 2025-05-31 06903200 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 06903200 core:FurnitureFittingsToolsEquipment 2025-05-31 06903200 bus:SmallEntities 2024-06-01 2025-05-31 06903200 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06903200 bus:FilletedAccounts 2024-06-01 2025-05-31 06903200 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06903200 bus:RegisteredOffice 2024-06-01 2025-05-31 06903200 bus:Director1 2024-06-01 2025-05-31 06903200 bus:Director2 2024-06-01 2025-05-31 06903200 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06903200 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 06903200 core:OfficeEquipment 2024-06-01 2025-05-31 06903200 countries:EnglandWales 2024-06-01 2025-05-31 06903200 2024-05-31 06903200 core:FurnitureFittingsToolsEquipment 2024-05-31 06903200 2023-06-01 2024-05-31 06903200 2024-05-31 06903200 core:RetainedEarningsAccumulatedLosses 2024-05-31 06903200 core:ShareCapital 2024-05-31 06903200 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:CurrentFinancialInstruments 2024-05-31 06903200 core:CurrentFinancialInstruments 2024-05-31 06903200 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 06903200 core:FurnitureFittingsToolsEquipment 2024-05-31 iso4217:GBP xbrli:pure

Registration number: 06903200

Managing Strategic Change Limited
Unaudited Financial Statements
for the Year Ended 31 May 2025

Managing Strategic Change Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 8

Managing Strategic Change Limited

Company Information

Directors | Mrs TM Joyce CN Joyce

Registered office | 34 Boulevard Weston-Super-Mare North Somerset BS23 1NF

Accountants | Four Fifty Partnership Chartered Accountants 34 Boulevard Weston-super-Mare North Somerset BS23 1NF

Managing Strategic Change Limited

(Registration number: 06903200)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 103 | 808
Current assets |  |  |
Debtors | 6 | 4,088 | 3,735
Other financial assets | 5 | 436,629 | 399,515
Cash at bank and in hand |  | 188,865 | 256,069
|  | 629,582 | 659,319
Creditors: Amounts falling due within one year | 7 | (10,293) | (51,329)
Net current assets |  | 619,289 | 607,990
Total assets less current liabilities |  | 619,392 | 608,798
Provisions for liabilities |  | (19) | (154)
Net assets |  | 619,373 | 608,644
Capital and reserves |  |  |
Called up share capital |  | 39 | 39
Retained earnings |  | 619,334 | 608,605
Shareholders' funds |  | 619,373 | 608,644

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Managing Strategic Change Limited

(Registration number: 06903200)
Balance Sheet as at 31 May 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 January 2026 and signed on its behalf by:

......................................... CN Joyce Director

Managing Strategic Change Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The principal accounting policies applied in the preparation of these financial statements are set out below. these policies have been consistently applied to all the years presented, unless otherwise stated,

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Managing Strategic Change Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Managing Strategic Change Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

2 | Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Computer equipment £ | Total £
Cost or valuation
At 1 June 2024 | 5,567 | 5,567
At 31 May 2025 | 5,567 | 5,567
Depreciation
At 1 June 2024 | 4,759 | 4,759
Charge for the year | 705 | 705
At 31 May 2025 | 5,464 | 5,464
Carrying amount
At 31 May 2025 | 103 | 103
At 31 May 2024 | 808 | 808

Managing Strategic Change Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

5 | Other financial assets (current and non-current)

| 2025 £ | 2024 £
Current financial assets
Financial assets at fair value through profit and loss | 436,629 | 399,515

| Financial assets at fair value through profit and loss £ | Total £
Current financial assets
Cost or valuation
At 1 June 2024 | 399,515 | 399,515
Fair value adjustments | 14,774 | 14,774
Additions | 69,500 | 69,500
Disposals | (47,160) | (47,160)
At 31 May 2025 | 436,629 | 436,629
Impairment
Carrying amount
At 31 May 2025 | 436,629 | 436,629

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 4,088 | 3,735
| 4,088 | 3,735

Managing Strategic Change Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 600 | 600
Taxation and social security | - | 339
Accruals and deferred income | 2,974 | 2,945
Other creditors | 6,719 | 47,445
| 10,293 | 51,329