Changing Space (2017) LLP

Changing Space (2017) LLP
Contents Page
For the year ended 31 August 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Changing Space (2017) LLP Accountants' Report For the year ended 31 August 2025
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... DPH BUSINESS SERVICES LLP 76 Ferndale Crescent Kidderminster DY11 5LN 22 May 2026 1

Changing Space (2017) LLP
Accountants' Report
For the year ended 31 August 2025

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

....................................................

DPH BUSINESS SERVICES LLP
76 Ferndale Crescent

Kidderminster
DY11 5LN
22 May 2026

1

Changing Space (2017) LLP
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	29,616
Investments	4	11,010
		40,626
Current assets
Debtors		(2,741)
Cash at bank and in hand		253,542
		250,801
Creditors: amount falling due within one year		(102,918)
Net current assets		147,883

Total assets less current liabilities		188,509
Creditors: amount falling due after more than one year		(48,063)
Net assets		140,446

Represented by:
Members' other interest
Revaluation Reserves		94,415
Other reserves		46,035
		140,450
		140,450

Total members' interests
Members' other interests		140,450
		140,450

For the year ending 31 August 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:

.............................................................................

Designated Member
Date approved by the members: 22 May 2026

2

Changing Space (2017) LLP
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Changing Space (2017) LLP is a limited liability partnership, registered in England and Wales, registration number OC418719, registration address Moonrakers , Buckeridge Bank, , Rock, Kidderminster, WORCS, DY14 9DN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

20/5 Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees 1 Average number of employees during the year was 1.

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 September 2024	42,554	42,554
Additions	18,310	18,310
Disposals	-	-
At 31 August 2025	60,864	60,864
Depreciation
At 01 September 2024	23,349	23,349
Charge for year	7,899	7,899
On disposals	-	-
At 31 August 2025	31,248	31,248
Net book values
Closing balance as at 31 August 2025	29,616	29,616
Opening balance as at 01 September 2024	19,205	19,205

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	11,010	11,010
Additions	-	-
Disposals	-	-
At 31 August 2025	11,010	11,010

3

Registered Number: OC418719
England and Wales
CHANGING SPACE (2017) LLP

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025