# CHANGING TIDES POLICY INSIGHTS LTD (SC788490)

> CHANGING TIDES POLICY INSIGHTS LTD is an active (proposal to strike off) private limited company (company number SC788490) incorporated on 7 November 2023, registered in Edinburgh. Its registered activity is environmental consulting activities (SIC 74901). Latest small accounts cover the period ending 31 May 2026, showing net assets of £3,559 and cash of £26k, with 1 employee on average. Net assets fell 89% on the prior period (£31k). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active - Proposal to Strike off
- Incorporated: 2023-11-07
- Registered office: Edinburgh, EH2 4PH
- SIC 74901: Environmental consulting activities
- Next accounts due: 2028-02-29
- Confirmation statement due: 2026-11-21
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the lower half of 102 comparable companies in Edinburgh (median £5,757, upper quartile £36k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-05-31 | £3,559 | £26k | — | £22k | — | — | 1 |
| 2025-11-30 | £31k | £34k | £0 | £2,785 | — | — | 1 |
| 2024-11-30 | £32k | £31k | £16k | £16k | — | — | 1 |

current ratio 1.16; net assets trend falling; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £3,559 at 31 May 2026
- Net assets down 25% or more on the prior period: -88.6% vs prior period
- Three or more accounting periods on record: 3 periods on record
- Incorporated two to five years ago: Incorporated 7 November 2023
- Register status is not Active: Active - Proposal to Strike off

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Dr Alison Elizabeth Shaw — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2023-11-07

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC788490
HTML: https://firmoscan.com/company/SC788490-changing-tides-policy-insights-ltd