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Registration number: 06511598

Changing Views Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 28 February 2026

 

Changing Views Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Changing Views Limited

Company Information

Director

P A Sykes

Company secretary

J G Sykes

Registered office

26 Woodstock Avenue,
Redland
Bristol
BS6 6EN

Accountants

Burton Sweet Limited
Chartered Accountants and Business Advisors
The Clock Tower
Farleigh Court
Old Weston Road
Flax Bourton
Bristol
BS48 1UR

 

Changing Views Limited

(Registration number: 06511598)
Balance Sheet
28 February 2026

Note

2026
£

2025
£

Fixed assets

 

Tangible assets

4

-

444

Current assets

 

Debtors

5

157

211

Cash at bank and in hand

 

1,269

1,565

 

1,426

1,776

Creditors: Amounts falling due within one year

6

(16,285)

(22,127)

Net current liabilities

 

(14,859)

(20,351)

Net liabilities

 

(14,859)

(19,907)

Capital and reserves

 

Called up share capital

1

1

Retained earnings

(14,860)

(19,908)

Shareholders' deficit

 

(14,859)

(19,907)

 

Changing Views Limited

(Registration number: 06511598)
Balance Sheet
28 February 2026

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 October 2026
 

.........................................
P A Sykes
Director

 

Changing Views Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

1

General information

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

The address of its registered office is:
26 Woodstock Avenue,
Redland
Bristol
BS6 6EN

These financial statements were authorised for issue by the director on 6 October 2026.

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.

Going concern

The directors have a reasonable expectation that the company has sufficient resources to continue for the foreseeable future. The accounts have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Changing Views Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Asset class

Depreciation method and rate

Office Equipment

25% Straight Line

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Tangible assets

Office equipment
£

Cost or valuation

At 1 March 2025

7,650

At 28 February 2026

7,650

Depreciation

At 1 March 2025

7,206

Charge for the year

444

At 28 February 2026

7,650

Carrying amount

At 28 February 2026

-

At 28 February 2025

444

5

Debtors

2026
£

2025
£

Other debtors

157

211

157

211

 

Changing Views Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2026

6

Creditors

Creditors: amounts falling due within one year

2026
£

2025
£

Due within one year

Accruals and deferred income

805

770

Other creditors

15,480

21,357

16,285

22,127