REGISTERED NUMBER: 09050369 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

OM Change & Transformation Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr O S Mack

Mrs L Mack

REGISTERED OFFICE:

Fusion Hive

North Shore Road

Stockton On Tees

Cleveland

TS18 2NB

REGISTERED NUMBER:

09050369 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

1,415

2,253

CURRENT ASSETS

Debtors

5

26,395

16,923

Cash at bank

79,491

96,537

105,886

113,460

CREDITORS

Amounts falling due within one year

6

38,590

33,109

NET CURRENT ASSETS

67,296

80,351

TOTAL ASSETS LESS CURRENT LIABILITIES

68,711

82,604

PROVISIONS FOR LIABILITIES

428

563

NET ASSETS

68,283

82,041

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,183

81,941

68,283

82,041

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Mr O S Mack - Director

1.	STATUTORY INFORMATION

OM Change & Transformation Ltd 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.

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

13,966

Additions

774

At 31 December 2025

14,740

DEPRECIATION

At 1 January 2025

11,713

Charge for year

1,612

At 31 December 2025

13,325

NET BOOK VALUE

At 31 December 2025

1,415

At 31 December 2024

2,253

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

25,598

16,410

Other debtors

797

513

26,395

16,923

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

4,657

2,501

Taxation and social security

24,330

23,958

Other creditors

9,603

6,650

38,590

33,109