Change 360 Limited 05671703 true 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is that of management consultancy Digita Accounts Production Advanced 6.30.9574.0 true A O'Reilly Mr Peter O'Reilly 05671703 2025-01-01 2025-12-31 05671703 2025-12-31 05671703 bus:OrdinaryShareClass1 2025-12-31 05671703 core:RetainedEarningsAccumulatedLosses 2025-12-31 05671703 core:ShareCapital 2025-12-31 05671703 core:CurrentFinancialInstruments 2025-12-31 05671703 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05671703 bus:FRS102 2025-01-01 2025-12-31 05671703 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05671703 bus:FullAccounts 2025-01-01 2025-12-31 05671703 bus:RegisteredOffice 2025-01-01 2025-12-31 05671703 bus:CompanySecretary1 2025-01-01 2025-12-31 05671703 bus:Director1 2025-01-01 2025-12-31 05671703 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05671703 bus:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 05671703 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05671703 countries:England 2025-01-01 2025-12-31 05671703 2024-01-01 2024-12-31 05671703 2024-12-31 05671703 bus:OrdinaryShareClass1 2024-12-31 05671703 core:RetainedEarningsAccumulatedLosses 2024-12-31 05671703 core:ShareCapital 2024-12-31 05671703 core:CurrentFinancialInstruments 2024-12-31 05671703 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05671703

Change 360 Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Change 360 Limited

Profit and Loss Account for the Year Ended 31 December 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Change 360 Limited

(Registration number: 05671703)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 667 | 667
Creditors: Amounts falling due within one year | 4 | (2) | (2)
Net assets |  | 665 | 665
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 565 | 565
Shareholders' funds |  | 665 | 665

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 26 August 2026

......................................... A O'Reilly Director

Change 360 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
30 St Giles'
Oxford
OX1 3LE

The principal place of business is:
19 Redwood Close
Southmoor
Abingdon
Oxon
OX13 5DH

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Change 360 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Debtors

| 2025 £ | 2024 £
Other debtors | 667 | 667
| 667 | 667

4 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Other payables | 2 | 2

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

6 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).