FOREST CHILD CIC

Company limited by guarantee

Company Registration Number:
11392247 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

FOREST CHILD CIC

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

FOREST CHILD CIC

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Directors

The directors shown below have held office during the whole of the period from
1 July 2023 to 30 June 2024

Yvette McLoughlin
Matthew Dymond
Deirdre Moxon


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
10 March 2025

And signed on behalf of the board by:
Name: Yvette McLoughlin
Status: Director

FOREST CHILD CIC

Profit And Loss Account

for the Period Ended 30 June 2024

2024 2023


£

£
Turnover: 5,920 3,932
Cost of sales: ( 13,426 ) ( 13,533 )
Gross profit(or loss): (7,506) (9,601)
Administrative expenses: ( 1,532 ) ( 1,723 )
Other operating income: 9,944 8,758
Operating profit(or loss): 906 (2,566)
Interest receivable and similar income: 5
Profit(or loss) before tax: 911 (2,566)
Tax: 129
Profit(or loss) for the financial year: 911 (2,437)

FOREST CHILD CIC

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 2,720 929
Cash at bank and in hand: 21,471 5,832
Total current assets: 24,191 6,761
Creditors: amounts falling due within one year: 4 ( 25,166 ) ( 8,647 )
Net current assets (liabilities): (975) (1,886)
Total assets less current liabilities: (975) ( 1,886)
Total net assets (liabilities): (975) (1,886)
Members' funds
Profit and loss account: (975) ( 1,886)
Total members' funds: ( 975) (1,886)

The notes form part of these financial statements

FOREST CHILD CIC

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 10 March 2025
and signed on behalf of the board by:

Name: Yvette McLoughlin
Status: Director

The notes form part of these financial statements

FOREST CHILD CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Other accounting policies

    Going Concern Disclosure The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Despite a negative balance sheet at the year end, activities in the coming year are being financed by deferred income and income generated during the year. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

FOREST CHILD CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 1

FOREST CHILD CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Debtors

2024 2023
£ £
Trade debtors 2,720 800
Other debtors 129
Total 2,720 929

FOREST CHILD CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Accruals and deferred income 23,267 8,635
Other creditors 1,899 12
Total 25,166 8,647

COMMUNITY INTEREST ANNUAL REPORT

FOREST CHILD CIC

Company Number: 11392247 (England and Wales)

Year Ending: 30 June 2024

Company activities and impact

Forest Child CIC has continued to work with community groups, charities and other CIC’s to provide Forest School and wellbeing sessions in nature with vulnerable families and groups. I have worked extensively with the womens refuge network, Next Link, to provide family fun days and peer group support sessions. From the feedback from participants and support workers these sessions have been credited with having an important role in recovery from trauma. The sessions with the community garden volunteers, Dame Emily Park, have provided families with Forest School but also community cohesion. Parents have reported an increase in wellbeing and a connection with their community.

Consultation with stakeholders

Forest Child’s stakeholders are the participants who attend the sessions. There is a strong element of cooperation and consultation between Forest Child and the community groups, charities and other CIC’s who we continue to work with. We gather feedback at the end of the session via evaluation forms, verbal feedback and regular meetings to explore next steps with the organisations we work with. We react pro actively to this feedback and change and develop future sessions as a result.

Directors' remuneration

One director received salary payments during the year to the value of £9090, these are disclosed in the year end accounts. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
11 March 2025

And signed on behalf of the board by:
Name: Yvette McLoughlin
Status: Director