REGISTERED NUMBER: 13822237 (England and Wales)

Abridged Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Perpetual Change Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B J Lancett

REGISTERED OFFICE:

8 Marsden Park

James Nicolson Link

Clifton Moor

York

YO30 4WX

REGISTERED NUMBER:

13822237 (England and Wales)

ACCOUNTANTS:

Peckitt Ogden & Co

Chartered Certified Accountants

8 Marsden Park

James Nicolson Link

Clifton Moor

York

YO30 4WX

FIXED ASSETS

Tangible assets

4

2,407

3,450

CURRENT ASSETS

Debtors

2,987

73,405

Cash at bank

56,302

109,681

59,289

183,086

CREDITORS

Amounts falling due within one year

24,937

51,941

NET CURRENT ASSETS

34,352

131,145

TOTAL ASSETS LESS CURRENT LIABILITIES

36,759

134,595

PROVISIONS FOR LIABILITIES

-

821

NET ASSETS

36,759

133,774

CAPITAL AND RESERVES

Called up share capital

5

1

1

Retained earnings

36,758

133,773

SHAREHOLDERS' FUNDS

36,759

133,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2026 and were signed by:

Mr B J Lancett - Director

1.	STATUTORY INFORMATION

Perpetual Change Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

1,583

5,566

7,149

DEPRECIATION

At 1 January 2025

772

2,927

3,699

Charge for year

163

880

1,043

At 31 December 2025

935

3,807

4,742

NET BOOK VALUE

At 31 December 2025

648

1,759

2,407

At 31 December 2024

811

2,639

3,450

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

ordinary

£1

1

1