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Registration number: 06740403

AW Change Consulting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

AW Change Consulting Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

AW Change Consulting Ltd

Company Information

Director | Mrs Alexandra Wipf

Company secretary | Mrs Alexandra Wipf

Registered office | 9 Chaffinch Road, Four Marks Alton Hampshire England GU34 5FG

Accountants | MG Group Professional Services Ltd Chartered Accountants166 College Road Harrow Middlesex HA1 1BH

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
AW Change Consulting Ltd
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AW Change Consulting Ltd for the year ended 30 November 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of AW Change Consulting Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AW Change Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of AW Change Consulting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AW Change Consulting Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AW Change Consulting Ltd 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 AW Change Consulting Ltd. You consider that AW Change Consulting Ltd 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 AW Change Consulting Ltd. 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.

......................................
MG Group Professional Services Ltd
Chartered Accountants
166 College Road
Harrow
Middlesex
HA1 1BH

17 February 2026

AW Change Consulting Ltd

(Registration number: 06740403)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 273 | 112,369
Cash at bank and in hand |  | 116,767 | 31,736
|  | 117,040 | 144,105
Creditors: Amounts falling due within one year | 5 | (16,833) | (67,062)
Net assets |  | 100,207 | 77,043
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 100,206 | 77,042
Shareholders' funds |  | 100,207 | 77,043

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 February 2026

......................................... Mrs Alexandra Wipf Company secretary and director

AW Change Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

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

The address of its registered office is:
9 Chaffinch Road,
Four Marks
Alton
Hampshire
GU34 5FG
England

These financial statements were authorised for issue by the director on 17 February 2026.

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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

The Company ceased its operations effective from 1 December 2025 therefore, the directors consider it appropriate to prepare the financial statements on basis other than going concern. Future plan is to wind down the Company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

AW Change Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises current 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

AW Change Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 88,536
Other debtors | 273 | 23,833
| 273 | 112,369

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 16,292 | 57,562
Other creditors | 541 | 9,500
| 16,833 | 67,062

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

7 | Related party transactions

During the year, the company made the following related party transactions:
Director
At the balance sheet date, the amount due (from)/to the Director was £541 (2024: (£23,833)). The loans were interest free and repayable on demand.