REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Year Ended |
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31 January 2016 |
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CHANGINGPOINT CONSULTING LTD. |
DRAFT |
REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Year Ended |
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31 January 2016 |
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for |
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CHANGINGPOINT CONSULTING LTD. |
CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Contents of the Abbreviated Accounts |
for the Year Ended 31 January 2016 |
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DRAFT |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
CHANGINGPOINT CONSULTING LTD. |
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Company Information |
for the Year Ended 31 January 2016 |
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DRAFT |
DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Abbreviated Balance Sheet |
31 January 2016 |
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2016 | 2015 |
Notes | £ | £ |
DRAFT |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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Investments | 4 |
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CURRENT ASSETS |
Debtors |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | ( |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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PROVISIONS FOR LIABILITIES | ( |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Revaluation reserve |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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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 |
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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. |
CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Abbreviated Balance Sheet - continued |
31 January 2016 |
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DRAFT |
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The financial statements were approved by the director on
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CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Notes to the Abbreviated Accounts |
for the Year Ended 31 January 2016 |
DRAFT |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention as modified by the |
revaluation of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities |
(effective January 2015). |
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Turnover |
Turnover represents net invoiced sales of services, excluding value added tax. |
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Franchise fees |
Franchise fees are valued at cost less accumulated amortisation. Amortisation is calculated to write off |
the cost in equal annual instalments over their estimated useful lives. |
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Tangible fixed assets |
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Office Equipment | - |
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Computer equipment | - |
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Deferred tax |
Provision is made for deferred taxation in so far as a liability or asset arose as a result of transactions |
that had occurred by the balance sheet date and gave rise to an obligation to pay more tax in the future, or |
a right to pay less tax in the future with the following exception: Deferred tax assets are recognised only |
to the extent that the Directors consider that it is more likely than not that there will be suitable taxable |
profits from which the future reversal of the underlying timing differences can be deducted. Deferred |
tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in |
which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the |
balance sheet date. |
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Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over |
the period of the lease. |
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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 the profit and loss account in the period to which they relate. |
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Listed investments |
Listed investments consist of a managed portfolio and are stated at market value. Any unrealised gains or |
losses are transferred to a revaluation reserve. |
CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 31 January 2016 |
DRAFT |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 February 2015 |
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Disposals | ( |
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At 31 January 2016 |
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AMORTISATION |
At 1 February 2015 |
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Eliminated on disposal | ( |
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At 31 January 2016 |
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NET BOOK VALUE |
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At 31 January 2016 |
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At 31 January 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 February 2015 |
and 31 January 2016 |
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DEPRECIATION |
At 1 February 2015 |
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Charge for year |
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At 31 January 2016 |
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NET BOOK VALUE |
At 31 January 2016 |
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At 31 January 2015 |
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CHANGINGPOINT CONSULTING LTD. (REGISTERED NUMBER: SC262009) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 31 January 2016 |
DRAFT |
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4. | FIXED ASSET INVESTMENTS |
Investments |
other |
than |
loans |
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COST OR VALUATION |
At 1 February 2015 | 105,541 |
Disposals | (42,194 | ) |
Revaluations | (1,455 | ) |
At 31 January 2016 | 61,892 |
NET BOOK VALUE |
At 31 January 2016 |
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At 31 January 2015 |
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Ordinary | £1.00 |
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