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Company Registration No. 10507071 (England and Wales)
Change & Strategy International Ltd Unaudited accounts for the year ended 31 December 2025
Change & Strategy International Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Change & Strategy International Ltd Company Information for the year ended 31 December 2025
Directors
Campbell Macpherson Jane Macpherson
Company Number
10507071 (England and Wales)
Registered Office
35 ST. LUKES ROAD CHELTENHAM GL53 7JF ENGLAND
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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Change & Strategy International Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,871 
2,495 
Investments
5
3,000 
- 
4,871 
2,495 
Current assets
Inventories
500 
500 
Debtors
6
173 
16,992 
Cash at bank and in hand
69,527 
66,333 
70,200 
83,825 
Creditors: amounts falling due within one year
7
(15,311)
(17,850)
Net current assets
54,889 
65,975 
Total assets less current liabilities
59,760 
68,470 
Creditors: amounts falling due after more than one year
8
- 
(7,697)
Net assets
59,760 
60,773 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
59,758 
60,771 
Shareholders' funds
59,760 
60,773 
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by
Campbell Macpherson Director Company Registration No. 10507071
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Change & Strategy International Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Change & Strategy International Ltd is a private company, limited by shares, registered in England and Wales, registration number 10507071. The registered office is 35 ST. LUKES ROAD, CHELTENHAM, GL53 7JF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
2,075 
3,922 
5,997 
At 31 December 2025
2,075 
3,922 
5,997 
Depreciation
At 1 January 2025
1,556 
1,946 
3,502 
Charge for the year
130 
494 
624 
At 31 December 2025
1,686 
2,440 
4,126 
Net book value
At 31 December 2025
389 
1,482 
1,871 
At 31 December 2024
519 
1,976 
2,495 
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
- 
Additions
3,000 
Valuation at 31 December 2025
3,000 
- 5 -
Change & Strategy International Ltd Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
16,870 
Accrued income and prepayments
122 
122 
122 
16,992 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
51 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,697 
8,400 
VAT
3,291 
4,444 
Taxes and social security
3,170 
2,021 
Loans from directors
- 
1,935 
Accruals
1,153 
1,050 
15,311 
17,850 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,697 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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