Change is Sweet Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09701854

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,100		1,100

			1,100		1,100
CURRENT ASSETS
Debtors	5	1,489		3,085
Cash at bank and in hand		5,983		4,746

		7,472		7,831
Creditors: Amounts Falling Due Within One Year	6	(8,472 )		(8,831 )

NET CURRENT ASSETS (LIABILITIES)			(1,000 )		(1,000 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100		100

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital	7		100		100

SHAREHOLDERS' FUNDS			100		100

Page 1

Page 2

Change is Sweet Ltd.

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Rosie Ginday

Director

30/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Change is Sweet Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09701854 . The registered office is 10 Octagon Business Park, Miller Street, Birmingham, B6 4NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual and not about its group.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover includes revenue earned from the rendering of services and is recognised on the completion of those services.

2.3. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	1,100

As at 31 March 2026	1,100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1,100

As at 1 April 2025	1,100

Subsidiary companies

The following were subsidiary undertakings of the company:

Miss Macaroon Retail Ltd. Ordinary shares - Holding 100%

Miss Macaroon C.I.C. Ordinary shares - Holding 100%

The aggregate of the share capital and reserves as at 31st March 2026 respectively and of the profit/loss for the year ended on that date for the subsidiary undertakings were as follows:

Miss Macaroon Retail Ltd. Aggregate share capital and reserves (£12,789), profit £5,269

Miss Macaroon C.I.C. Aggregate share capital and reserves £158,956, profit £41,620

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Change is Sweet Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	1,271	3,065
Other debtors	218	20

	1,489	3,085

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	7,958	7,898
Other creditors	514	646
Taxation and social security	-	287

	8,472	8,831

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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