Companies House 14468470 2025-11-30 2025-11-30 2024-12-01 false iso4217:GBP xbrli:pure 14468470 2023-12-01 2024-11-30 14468470 2025-11-30 14468470 2024-12-01 2025-11-30 14468470 2024-11-30 14468470 curr:PoundSterling 2024-12-01 2025-11-30 14468470 uk-bus:CompanyLimitedByGuarantee 2024-12-01 2025-11-30 14468470 uk-bus:FRS102 2024-12-01 2025-11-30 14468470 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14468470 uk-bus:FullAccounts 2024-12-01 2025-11-30 14468470 uk-bus:RegisteredOffice 2024-12-01 2025-11-30 14468470 uk-bus:Director1 2024-12-01 2025-11-30 14468470 uk-bus:Director2 2024-12-01 2025-11-30 14468470 uk-bus:Director3 2024-12-01 2025-11-30 14468470 uk-bus:Director4 2024-12-01 2025-11-30 14468470 uk-bus:Director5 2024-12-01 2025-11-30 14468470 uk-bus:Director6 2024-12-01 2025-11-30 14468470 uk-bus:Director7 2024-12-01 2025-11-30 14468470 uk-bus:Director8 2024-12-01 2025-11-30 14468470 uk-bus:Director9 2024-12-01 2025-11-30 14468470 uk-bus:Director10 2024-12-01 2025-11-30 14468470 uk-bus:Director11 2024-12-01 2025-11-30 14468470 uk-bus:Director12 2024-12-01 2025-11-30 14468470 uk-bus:Director13 2024-12-01 2025-11-30 14468470 uk-bus:Director14 2024-12-01 2025-11-30 14468470 uk-bus:Director15 2024-12-01 2025-11-30 14468470 uk-bus:Director16 2024-12-01 2025-11-30 14468470 uk-bus:Director17 2024-12-01 2025-11-30 14468470 uk-bus:Director18 2024-12-01 2025-11-30 14468470 uk-bus:Director19 2024-12-01 2025-11-30 14468470 uk-bus:Director20 2024-12-01 2025-11-30 14468470 uk-bus:Director21 2024-12-01 2025-11-30 14468470 uk-bus:CompanySecretary1 2024-12-01 2025-11-30 14468470 core:AfterOneYear 2025-11-30 14468470 core:AfterOneYear 2024-11-30 14468470 core:WithinOneYear 2025-11-30 14468470 core:WithinOneYear 2024-11-30 14468470 core:WithinOneYear 2024-12-01 2025-11-30 14468470 core:AfterOneYear 2025-11-30 14468470 core:AfterOneYear 2024-11-30 14468470 core:AfterOneYear 2024-12-01 2025-11-30 14468470 core:ShareCapital 2025-11-30 14468470 core:ShareCapital 2024-11-30 14468470 core:SharePremium 2025-11-30 14468470 core:SharePremium 2024-11-30 14468470 core:OtherReservesSubtotal 2025-11-30 14468470 core:OtherReservesSubtotal 2024-11-30 14468470 core:RevaluationReserve 2025-11-30 14468470 core:RevaluationReserve 2024-11-30 14468470 core:RetainedEarningsAccumulatedLosses 2025-11-30 14468470 core:RetainedEarningsAccumulatedLosses 2024-11-30 14468470 1 2024-12-01 2025-11-30 14468470 2 2024-12-01 2025-11-30 14468470 3 2024-12-01 2025-11-30 14468470 core:LandBuildings 2024-12-01 2025-11-30 14468470 core:LandBuildings 2025-11-30 14468470 core:LandBuildings 2023-12-01 2024-11-30 14468470 core:LandBuildings 2024-11-30 14468470 core:PlantMachinery 2024-12-01 2025-11-30 14468470 core:PlantMachinery 2025-11-30 14468470 core:PlantMachinery 2023-12-01 2024-11-30 14468470 core:PlantMachinery 2024-11-30 14468470 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 14468470 core:FurnitureFittingsToolsEquipment 2025-11-30 14468470 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 14468470 core:FurnitureFittingsToolsEquipment 2024-11-30 14468470 core:OfficeEquipment 2024-12-01 2025-11-30 14468470 core:OfficeEquipment 2025-11-30 14468470 core:OfficeEquipment 2023-12-01 2024-11-30 14468470 core:OfficeEquipment 2024-11-30 14468470 core:Vehicles 2024-12-01 2025-11-30 14468470 core:Vehicles 2025-11-30 14468470 core:Vehicles 2023-12-01 2024-11-30 14468470 core:Vehicles 2024-11-30 14468470 core:NetGoodwill 2024-12-01 2025-11-30 14468470 core:NetGoodwill 2025-11-30 14468470 core:NetGoodwill 2023-12-01 2024-11-30 14468470 core:NetGoodwill 2024-11-30 14468470 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 14468470 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 14468470 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 14468470 core:IntangibleAssetsOtherThanGoodwill 2024-11-30

# PATHS THROUGH CHANGE C.I.C.

## Company limited by guarantee

## Company Registration Number:
14468470 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# PATHS THROUGH CHANGE C.I.C.

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# PATHS THROUGH CHANGE C.I.C.

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The directors shown below have held office during the whole of the period from
1 December 2024 to 30 November 2025

Eileen Livingstone
Thomas Livingstone
Zara Rinaldi

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 July 2026

And signed on behalf of the board by:
Name: Eileen Livingstone
Status: Director

# PATHS THROUGH CHANGE C.I.C.

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Cash at bank and in hand: |  | 14,848 | 6,731
Total current assets: |  | 14,848 | 6,731
Creditors: amounts falling due within one year: | 3 | ( 16,595 ) | ( 8,478 )
Net current assets (liabilities): |  | (1,747) | (1,747)
Total assets less current liabilities: |  | (1,747) | ( 1,747)
Total net assets (liabilities): |  | (1,747) | (1,747)
Members' funds
Profit and loss account: |  | (1,747) | ( 1,747)
Total members' funds: |  | ( 1,747) | (1,747)

The notes form part of these financial statements

# PATHS THROUGH CHANGE C.I.C.

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 16 July 2026
and signed on behalf of the board by:

Name: Eileen Livingstone
Status: Director

The notes form part of these financial statements

# PATHS THROUGH CHANGE C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Grant income is recognised to match expenditure incurred over the accounting period.

  Other accounting policies

  Basis of preparation of financial statements The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

# PATHS THROUGH CHANGE C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# PATHS THROUGH CHANGE C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Accruals and deferred income | 6,577 | 1,600
Other creditors | 10,018 | 6,878
Total | 16,595 | 8,478

# COMMUNITY INTEREST ANNUAL REPORT

### PATHS THROUGH CHANGE C.I.C.

### Company Number: 14468470 (England and Wales)

### Year Ending: 30 November 2025

Company activities and impact

Paths Through Change C.I.C. provides specialist support services for children and young people when their parents separate and/or divorce, including an advocacy scheme, befriending service and youth club sessions. We also run training for professionals and workshops for parents.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

£9,100

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
16 July 2026

And signed on behalf of the board by:
Name: Eileen Livingstone
Status: Director