1 September 2024 false Taxfiler 2024.6 true 04262770business:PrivateLimitedCompanyLtd2024-09-012025-08-31 042627702024-08-31 042627702024-09-012025-08-31 04262770business:AuditExemptWithAccountantsReport2024-09-012025-08-31 04262770business:FilletedAccounts2024-09-012025-08-31 042627702025-08-31 04262770business:Director12024-09-012025-08-31 04262770business:CompanySecretary12024-09-012025-08-31 04262770business:RegisteredOffice2024-09-012025-08-31 042627702024-08-31 04262770core:WithinOneYear2025-08-31 04262770core:WithinOneYear2024-08-31 04262770core:SharePremiumcore:PreviouslyStatedAmount2025-08-31 04262770core:SharePremiumcore:PreviouslyStatedAmount2024-08-31 04262770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 04262770core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 04262770core:PreviouslyStatedAmount2025-08-31 04262770core:PreviouslyStatedAmount2024-08-31 04262770business:SmallEntities2024-09-012025-08-31 04262770countries:EnglandWales2024-09-012025-08-31 04262770core:MotorVehicles2024-09-012025-08-31 04262770core:FurnitureFittings2024-09-012025-08-31 04262770core:ComputerEquipment2024-09-012025-08-31 04262770core:OtherPropertyPlantEquipment2024-09-012025-08-31 04262770core:FurnitureFittings2024-08-31 04262770core:ComputerEquipment2024-08-31 04262770core:FurnitureFittings2025-08-31 04262770core:ComputerEquipment2025-08-31 042627702023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 04262770 (England and Wales)
BOBBY CHANGE LIMITED Unaudited accounts for the year ended 31 August 2025
BOBBY CHANGE LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
BOBBY CHANGE LIMITED Company Information for the year ended 31 August 2025
Director
Owolabi J Ayankoya
Secretary
Olusina Ayankoya
Company Number
04262770 (England and Wales)
Registered Office
24 Melrose Avenue Borehamwood Hertfordshire WD6 2BJ
Accountants
Brown & Bam Associates 143 Pembury Avenue Worcester Park Surrey County (optional) KT4 8BX
- 3 -
BOBBY CHANGE LIMITED Accountants' report
Accountants' report to the director of BOBBY CHANGE LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BOBBY CHANGE LIMITED for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BOBBY CHANGE LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BOBBY CHANGE LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOBBY CHANGE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BOBBY CHANGE LIMITED 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 BOBBY CHANGE LIMITED. You consider that BOBBY CHANGE LIMITED 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 BOBBY CHANGE LIMITED. 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.
Brown & Bam Associates 143 Pembury Avenue Worcester Park Surrey County (optional) KT4 8BX 22 May 2026
- 4 -
BOBBY CHANGE LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,134 
3,516 
Current assets
Inventories
5,588 
5,706 
Debtors
5
53 
729 
5,641 
6,435 
Creditors: amounts falling due within one year
6
(74,147)
(77,151)
Net current liabilities
(68,506)
(70,716)
Net liabilities
(65,372)
(67,200)
Capital and reserves
Share premium
100 
100 
Profit and loss account
(65,472)
(67,300)
Shareholders' funds
(65,372)
(67,200)
For the year ending 31 August 2025 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 22 May 2026 and were signed on its behalf by
Owolabi J Ayankoya Director Company Registration No. 04262770
- 5 -
BOBBY CHANGE LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
BOBBY CHANGE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04262770. The registered office is 24 Melrose Avenue, Borehamwood, Hertfordshire, WD6 2BJ.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
25
Fixtures & fittings
10
Computer equipment
25
Other tangible fixed assets
20
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
The board of director(s) has a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. For these reasons, the board decides to continue to adopt the going concern basis in preparing the financial statements for the company.
- 6 -
BOBBY CHANGE LIMITED Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
3,701 
12,870 
16,571 
At 31 August 2025
3,701 
12,870 
16,571 
Depreciation
At 1 September 2024
812 
12,243 
13,055 
Charge for the year
370 
12 
382 
At 31 August 2025
1,182 
12,255 
13,437 
Net book value
At 31 August 2025
2,519 
615 
3,134 
At 31 August 2024
2,889 
627 
3,516 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
676 
Other debtors
53 
53 
53 
729 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,920 
2,406 
VAT
21,517 
21,517 
Amounts owed to group undertakings and other participating interests
35,311 
49,336 
Other creditors
9,004 
497 
Accruals
3,395 
3,395 
74,147 
77,151 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -