REGISTERED NUMBER: 06677456 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Changing Education Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Hodgkinson

S Hackney

REGISTERED OFFICE:

Manchester College

WythenshaweCampus

Bromley Road

Wythenshawe

M22 9UN

REGISTERED NUMBER:

06677456 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

2,111

1,635

CURRENT ASSETS

Debtors

5

12,399

12,399

Cash at bank

489,806

387,643

502,205

400,042

CREDITORS

Amounts falling due within one year

6

63,372

144,129

NET CURRENT ASSETS

438,833

255,913

TOTAL ASSETS LESS CURRENT LIABILITIES

440,944

257,548

CREDITORS

Amounts falling due after more than one year

7

276,389

36,667

NET ASSETS

164,555

220,881

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

164,553

220,879

SHAREHOLDERS' FUNDS

164,555

220,881

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

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

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

M Hodgkinson - Director

1.	STATUTORY INFORMATION

Changing Education 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.

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.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 28 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

11,340

Additions

1,180

At 31 August 2025

12,520

DEPRECIATION

At 1 September 2024

9,705

Charge for year

704

At 31 August 2025

10,409

NET BOOK VALUE

At 31 August 2025

2,111

At 31 August 2024

1,635

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other Debtors

12,399

12,399

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

205

-

Tax

7,119

79,272

Social security and other taxes

5,603

6,312

VAT

46,879

54,954

Pension

1,597

1,765

Directors' current accounts

650

92

Accrued expenses

1,319

1,734

63,372

144,129

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other loans - 1-2 years

16,667

36,667

Other loans more 5yrs instal

259,722

-

276,389

36,667

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

259,722

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 September 2024

220,879

Profit for the year

13,034

Dividends

(69,360

)

At 31 August 2025

164,553