WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
08704098 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2024

Period of accounts

Start date: 1 October 2023

End date: 30 September 2024

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 30 September 2024

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

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Directors' report period ended 30 September 2024

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

Principal activities of the company

The principal activity of the company is a social enterprise which encourages and supports people to learn to cook good quality, affordable food from scratch so that they can embrace healthy eating at home by running practical activities and structured workshops. We support people to develop skills from upcycling to confidence, to progress to further training and employment.

Additional information

Small companies provision statement This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.



Directors

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

Elizabeth Sullivan
David Hocking
Darren Moss


The director shown below has held office during the period of
22 December 2023 to 30 September 2024

Graham Lewis


Secretary Simone Kloos-Parris

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
21 May 2025

And signed on behalf of the board by:
Name: Elizabeth Sullivan
Status: Director

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 30 September 2024

2024 2023


£

£
Turnover: 244,387 135,432
Cost of sales: ( 16,274 ) ( 14,723 )
Gross profit(or loss): 228,113 120,709
Administrative expenses: ( 232,570 ) ( 144,930 )
Operating profit(or loss): (4,457) (24,221)
Profit(or loss) before tax: (4,457) (24,221)
Profit(or loss) for the financial year: (4,457) (24,221)

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Balance sheet

As at 30 September 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 374,080 381,872
Total fixed assets: 374,080 381,872
Current assets
Debtors: 4 1,169 801
Cash at bank and in hand: 66,651 44,575
Total current assets: 67,820 45,376
Creditors: amounts falling due within one year: 5 ( 60,071 ) ( 13,700 )
Net current assets (liabilities): 7,749 31,676
Total assets less current liabilities: 381,829 413,548
Creditors: amounts falling due after more than one year: 6 ( 378,288 ) ( 405,550 )
Total net assets (liabilities): 3,541 7,998
Members' funds
Profit and loss account: 3,541 7,998
Total members' funds: 3,541 7,998

The notes form part of these financial statements

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 30 September 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 21 May 2025
and signed on behalf of the board by:

Name: Elizabeth Sullivan
Status: Director

The notes form part of these financial statements

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 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

    The prepared accounts do not include a separate ‘turnover policy.’ Instead, the turnover figure reported in the accounts is determined in accordance with the company’s revenue recognition policy, which sets out the principles and timing for recognising income in compliance with applicable accounting standards. Therefore, turnover reflects the total income recognised during the financial year as governed by the revenue recognition framework, rather than being derived from a standalone turnover policy.

    Tangible fixed assets depreciation policy

    Our prepared accounts include a tangible fixed assets depreciation policy. This policy specifies the depreciation methods and estimated useful lives applied in accordance with applicable accounting standards. For instance, furniture, fittings, and equipment are depreciated on a straight-line basis at 20% per annum, while buildings are depreciated on a straight-line basis over 50 years. This ensures that the cost of tangible fixed assets is systematically allocated over their expected useful economic lives, reflecting their consumption and wear and tear.

    Other accounting policies

    Our prepared accounts include a comprehensive set of accounting policies consistent with FRS 102 Section 1A, covering: Revenue recognition, including criteria for recognising turnover. Tangible fixed assets valuation and depreciation methods (straight-line basis). Pension costs under a defined contribution scheme. Treatment of cash and cash equivalents. Measurement and impairment of trade debtors. Classification and measurement of trade creditors. Recognition and measurement of interest-bearing borrowings using the effective interest method. Going concern basis and compliance with Companies Act 2006.

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 6 5

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2023 381,550 2,237 383,787
Additions
Disposals
Revaluations
Transfers
At 30 September 2024 381,550 2,237 383,787
Depreciation
At 1 October 2023 0 1,915 1,915
Charge for year 7,631 161 7,792
On disposals
Other adjustments
At 30 September 2024 7,631 2,076 9,707
Net book value
At 30 September 2024 373,919 161 374,080
At 30 September 2023 381,550 322 381,872

Please note: the Companies House online form does not provide a separate option for 'buildings under construction' within the 'land and buildings' section, unlike our full accounts, which provide for this. As a result, we have adjusted the figures to fit within the available 'tangible assets' column to ensure consistency with the totals reported in the accounts. The overall carrying amount remains accurate.”

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Debtors

2024 2023
£ £
Trade debtors 90 0
Prepayments and accrued income 1,079 801
Total 1,169 801

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 12,000 12,000
Accruals and deferred income 46,405 0
Other creditors 1,666 1,700
Total 60,071 13,700

The amount shown under ‘Bank loans and overdrafts’ includes a loan from the local council. This has been categorised here due to limited options in the Companies House online form. In our prepared accounts, this is correctly presented separately under ‘Loans and Borrowings’

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 September 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 12,000 24,000
Amounts due under finance leases and hire purchase contracts 366,288 381,550
Total 378,288 405,550

The ‘Other creditors’ figure includes deferred income received in advance for services to be provided beyond one year. Due to Companies House form limitations, deferred income is included within this category.

COMMUNITY INTEREST ANNUAL REPORT

WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

Company Number: 08704098 (England and Wales)

Year Ending: 30 September 2024

Company activities and impact

During the financial year, the core activity of Whole Again Communities CIC remained the preparation and provision of food, with cooking forming the central pillar of our community focused operations. Through our Open House initiative, we provided an average of up to 100 freshly cooked meals per day, four days a week. These meals were offered free of charge or at a significantly reduced cost, depending on individual need. Preparation and delivery of meals were carried out by a combination of staff and volunteers, many of whom are local residents and have progressed from service users or volunteers into paid roles. Cooking is not only our principal operational focus, but also a means of achieving wider social benefit. Our kitchen activities serve to address food insecurity, support skill development, and foster social connection. Volunteers have played a key role in all stages of meal preparation and service, gaining valuable experience and contributing to the inclusive and welcoming environment at the heart of our organisation. In addition to in house meal provision, we continued to deliver live streamed cook along sessions with fresh ingredient deliveries to households. These sessions aim to encourage healthier eating, improve food literacy, and promote self sufficiency among families and individuals facing hardship. Complementary services provided throughout the year included wellbeing workshops, gardening activities, a digital hub, and a repair cafe. The organisation also offered informal support and signposting to individuals in crisis, including those affected by homelessness, poverty, and social isolation. Whole Again Communities CIC continued to work in partnership with local agencies and maintained its commitment to early intervention, local employment, and community empowerment. The organisation remains rooted in its mission to support the health, wellbeing, and resilience of individuals and families through practical, food-based initiatives.

Consultation with stakeholders

Whole Again Communities CIC regularly consults with a range of stakeholders, including service users, local residents, volunteers, staff, referral partners, and representatives from local authorities and charities. Feedback is gathered through informal conversations during service delivery, online surveys, workshop evaluations, and partnership meetings. In response to feedback, we extended our Open House operating hours, introduced more culturally diverse meal options, improved accessibility for people with disabilities, and increased digital support provision. We also adapted our cook along sessions and added child friendly activities based on input from participating families. Stakeholder feedback continues to shape the services we offer and ensures our work remains relevant, inclusive, and impactful.

Directors' remuneration

Directors received remuneration, but this was not in their capacity as directors. Lizzie Sullivan and Graham Lewis are directors of the CIC and were paid for their roles as employees delivering frontline services and operational management. Their pay relates solely to their employment duties and not to their responsibilities as directors.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
21 May 2025

And signed on behalf of the board by:
Name: Elizabeth Sullivan
Status: Director