1 March 2025 false No description of principal activity Taxfiler 2024.6 true 14644737business:PrivateLimitedCompanyLtd2025-03-012026-02-28 146447372025-02-28 146447372025-03-012026-02-28 14644737business:AuditExemptWithAccountantsReport2025-03-012026-02-28 14644737business:FilletedAccounts2025-03-012026-02-28 146447372026-02-28 14644737business:Director12025-03-012026-02-28 14644737business:RegisteredOffice2025-03-012026-02-28 146447372025-02-28 14644737core:WithinOneYear2026-02-28 14644737core:WithinOneYear2025-02-28 14644737core:ShareCapitalcore:PreviouslyStatedAmount2026-02-28 14644737core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 14644737core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 14644737core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 14644737core:PreviouslyStatedAmount2026-02-28 14644737core:PreviouslyStatedAmount2025-02-28 14644737business:SmallEntities2025-03-012026-02-28 14644737countries:EnglandWales2025-03-012026-02-28 14644737core:ComputerEquipment2025-03-012026-02-28 14644737core:ComputerEquipment2025-02-28 14644737core:ComputerEquipment2026-02-28 146447372024-03-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. 14644737 (England and Wales)
PARADIGM SHIFTING PROGRAMMING LTD Unaudited accounts for the year ended 28 February 2026
PARADIGM SHIFTING PROGRAMMING LTD Unaudited accounts Contents
Page
- 2 -
PARADIGM SHIFTING PROGRAMMING LTD Company Information for the year ended 28 February 2026
Director
Julien Olivier Grossmann
Company Number
14644737 (England and Wales)
Registered Office
99 MILTON KEYNES BUSINESS CENTRE FOXHUNT LINFORD WOOD MILTON KEYNES MK14 6GD ENGLAND
Accountants
Arth Limited 655 Milton Keynes Business Centre Hayley Court Linford Wood Milton Keynes Buckinghamshire MK14 6GD
- 3 -
PARADIGM SHIFTING PROGRAMMING LTD Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,000 
1,592 
Current assets
Debtors
3,091 
- 
Cash at bank and in hand
8,825 
5,022 
11,916 
5,022 
Creditors: amounts falling due within one year
(1,798)
(920)
Net current assets
10,118 
4,102 
Net assets
11,118 
5,694 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
10,118 
4,694 
Shareholders' funds
11,118 
5,694 
For the year ending 28 February 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2026 and were signed on its behalf by
Julien Olivier Grossmann Director Company Registration No. 14644737
- 4 -
PARADIGM SHIFTING PROGRAMMING LTD Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
PARADIGM SHIFTING PROGRAMMING LTD is a private company, limited by shares, registered in England and Wales, registration number 14644737. The registered office is 99 MILTON KEYNES BUSINESS CENTRE FOXHUNT, LINFORD WOOD, MILTON KEYNES, MK14 6GD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
SLB 25%
Going concern
The financial statements have been prepared on a going concern basis. The directors have considered the current financial position of the Company and projected trading performance for a period of at least twelve months from the date of approval of these financial statements. Based on this review, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2025
2,369 
At 28 February 2026
2,369 
Depreciation
At 1 March 2025
777 
Charge for the year
592 
At 28 February 2026
1,369 
Net book value
At 28 February 2026
1,000 
At 28 February 2025
1,592 
- 5 -
PARADIGM SHIFTING PROGRAMMING LTD Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,091 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
398 
120 
Loans from directors
1,400 
800 
1,798 
920 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -