REGISTERED NUMBER: 09122285 (England and Wales)

REPORT OF THE DIRECTOR AND

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

WHYNOTCHANGE LIMITED

Page

Company Information

1

Report of the Director

2

Abridged Statement of Financial Position

3

Notes to the Financial Statements

5

Chartered Certified Accountants' Report

7

DIRECTOR:

Mrs M L Bryan

REGISTERED OFFICE:

5 Brock Mill Lane

Wigan

Lancashire

WN1 2NZ

REGISTERED NUMBER:

09122285 (England and Wales)

ACCOUNTANTS:

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

The director presents her report with the financial statements of the company for the year ended 31 July 2026.

PRINCIPAL ACTIVITY

WhyNotChange Limited is a Business Consultancy company, which specialises in helping companies, charities and social enterprises grow sustainably and make a positive difference. This includes supporting them with business strategy, growth plans, processes and systems, innovation in products and services, leadership and people development, stakeholder engagement, cultural change, product and service development, developing customer and employee experience, marketing, raising profile, winning public sector contracts, and winning philanthropic and business grants. We work with clients in the private sector, voluntary sector and public sector.

Our fee income is predominantly recurring in nature, and we enjoy a close positive relationship with our clients. This is evidenced by repeat work from existing clients, and continuing work through contracts and preferred supplier frameworks including

" Goldman Sachs 10,000 Small Business Programme, (delivered by Said Business School, Oxford University)

" Help To Grow Management (Centre for Growth, Aston University)

Our exemplary track record has enabled us to win new contracts this financial year. We also have a strong portfolio of regular CEO/Senior Leadership mentoring clients.

Our Virtual Business Model continues to keep our costs to a minimum.

DIRECTOR

Mrs M L Bryan held office during the whole of the period from 1 August 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs M L Bryan - Director

23 October 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,028

880

2,028

880

CURRENT ASSETS

Debtors

22,343

343

Cash at bank

356,862

347,433

379,205

347,776

CREDITORS

Amounts falling due within one year

74,841

78,811

NET CURRENT ASSETS

304,364

268,965

TOTAL ASSETS LESS CURRENT LIABILITIES

306,392

269,845

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

306,382

269,835

SHAREHOLDERS' FUNDS

306,392

269,845

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 July 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

Mrs M L Bryan - Director

1.	STATUTORY INFORMATION

Whynotchange 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2025

and 31 July 2026

65,476

AMORTISATION

At 1 August 2025

and 31 July 2026

65,476

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2025

5,220

Additions

1,869

Disposals

(3,730

)

At 31 July 2026

3,359

DEPRECIATION

At 1 August 2025

4,340

Charge for year

680

Eliminated on disposal

(3,689

)

At 31 July 2026

1,331

NET BOOK VALUE

At 31 July 2026

2,028

At 31 July 2025

880

6.	RELATED PARTY DISCLOSURES

The director operated a loan account with the company. The balance owed to the director at 31 July 2026 was £48,141 (2025 - £59,547).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whynotchange Limited for the year ended 31 July 2026 which comprise the Abridged Income Statement, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Whynotchange Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whynotchange Limited and state those matters that we have agreed to state to the director of Whynotchange Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Whynotchange Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whynotchange Limited. You consider that Whynotchange Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whynotchange Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

23 October 2026