REGISTERED NUMBER: 09745509 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PURPOSEFUL CHANGE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Gibbs

S Lamb

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

MK12 5NN

REGISTERED NUMBER:

09745509 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

206,665

293,793

CURRENT ASSETS

Debtors

6

903,729

225,246

Cash at bank

783,518

910,215

1,687,247

1,135,461

CREDITORS

Amounts falling due within one year

7

1,004,194

436,322

NET CURRENT ASSETS

683,053

699,139

TOTAL ASSETS LESS CURRENT LIABILITIES

889,718

992,932

CREDITORS

Amounts falling due after more than one year

8

(175,927

)

(117,384

)

PROVISIONS FOR LIABILITIES

(28,878

)

(46,182

)

NET ASSETS

684,913

829,366

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital

100

100

Retained earnings

684,813

829,266

684,913

829,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

M Gibbs - Director

S Lamb - Director

1.	STATUTORY INFORMATION

Purposeful Change 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

Improvements to property

-

25% on cost and 20% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1 April 2025

244,057

99,956

78,787

Additions

76,545

-

2,410

At 31 March 2026

320,602

99,956

81,197

DEPRECIATION

At 1 April 2025

185,088

88,982

50,446

Charge for year

97,242

2,445

14,310

At 31 March 2026

282,330

91,427

64,756

NET BOOK VALUE

At 31 March 2026

38,272

8,529

16,441

At 31 March 2025

58,969

10,974

28,341

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

145,425

206,440

774,665

Additions

-

11,772

90,727

At 31 March 2026

145,425

218,212

865,392

DEPRECIATION

At 1 April 2025

18,178

138,178

480,872

Charge for year

36,356

27,502

177,855

At 31 March 2026

54,534

165,680

658,727

NET BOOK VALUE

At 31 March 2026

90,891

52,532

206,665

At 31 March 2025

127,247

68,262

293,793

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

821,722

215,125

Other debtors

58,897

5,059

Prepayments and accrued income

23,110

5,062

903,729

225,246

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

52,023

10,648

Other loans

-

5,449

Hire purchase contracts

21,395

21,395

Trade creditors

235,124

26,296

Amounts owed to group undertakings

190,238

167,297

Corporation tax

142,367

122,519

VAT

124,062

19,527

Other creditors

5,022

797

Directors' current accounts

988

133

Accrued expenses

232,975

62,261

1,004,194

436,322

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

49,324

2,269

Bank loans - 2-5 years

32,883

-

Hire purchase contracts

93,720

115,115

175,927

117,384