Change Views Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 09066089

CHANGE VIEWS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M W Young

REGISTERED OFFICE:

49 St Vincent Drive

St Albans

Hertfordshire

AL1 5SL

REGISTERED NUMBER:

09066089

ACCOUNTANTS:

Thompson Balch Limited

Chartered Accountants

Sovereign House

15 Towcester Road

Old Stratford

Milton Keynes

MK19 6AN

FIXED ASSETS

Tangible assets

4

1,642

-

CURRENT ASSETS

Debtors

5

34,113

44,969

Cash at bank and in hand

214,151

71,632

248,264

116,601

CREDITORS

Amounts falling due within one year

6

68,431

39,330

NET CURRENT ASSETS

179,833

77,271

TOTAL ASSETS LESS CURRENT LIABILITIES

181,475

77,271

PROVISIONS FOR LIABILITIES

312

-

NET ASSETS

181,163

77,271

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

181,153

77,261

SHAREHOLDERS' FUNDS

181,163

77,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 September 2023 and were signed by:

M W Young - Director

1.	STATUTORY INFORMATION

Change Views Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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

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.

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

-

20% 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,052

At 30 June 2023

2,052

DEPRECIATION

Charge for year

410

At 30 June 2023

410

NET BOOK VALUE

At 30 June 2023

1,642

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Trade debtors

30,240

44,969

Other debtors

3,873

-

34,113

44,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Taxation and social security

64,486

36,724

Other creditors

3,945

2,606

68,431

39,330