ETHICAL ACTIVITIES CIC

Company limited by guarantee

Company Registration Number:
14085221 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 1 June 2024

End date: 31 May 2025

ETHICAL ACTIVITIES CIC

Contents of the Financial Statements

for the Period Ended 31 May 2025

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

ETHICAL ACTIVITIES CIC

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Principal activities of the company

Provision of outdoor experiences, activities and training.



Directors

The directors shown below have held office during the whole of the period from
1 June 2024 to 31 May 2025

Stuart Watson
Thomas Foster


The director shown below has held office during the period of
30 June 2024 to 31 May 2025

Jessica Gundry


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
17 July 2025

And signed on behalf of the board by:
Name: Stuart Watson
Status: Director

ETHICAL ACTIVITIES CIC

Profit And Loss Account

for the Period Ended 31 May 2025

2025 2024


£

£
Turnover: 9,107 13,401
Cost of sales: ( 1,590 ) ( 6,140 )
Gross profit(or loss): 7,517 7,261
Distribution costs: 0 0
Administrative expenses: ( 10,102 ) ( 10,102 )
Other operating income: 0 250
Operating profit(or loss): (2,585) (2,591)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (2,585) (2,591)
Profit(or loss) for the financial year: (2,585) (2,591)

ETHICAL ACTIVITIES CIC

Balance sheet

As at 31 May 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 2,415 3,531
Investments:   0 0
Total fixed assets: 2,415 3,531
Current assets
Stocks:   0 0
Debtors: 4 2,024 2,080
Cash at bank and in hand: 1,354 1,789
Investments:   0 0
Total current assets: 3,378 3,869
Prepayments and accrued income: 305 1,694
Creditors: amounts falling due within one year: 5 ( 7,878 ) ( 8,290 )
Net current assets (liabilities): (4,195) (2,727)
Total assets less current liabilities: (1,780) 804
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (1,780) 804
Members' funds
Profit and loss account: (1,780) 804
Total members' funds: ( 1,780) 804

The notes form part of these financial statements

ETHICAL ACTIVITIES CIC

Balance sheet statements

For the year ending 31 May 2025 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 17 July 2025
and signed on behalf of the board by:

Name: Stuart Watson
Status: Director

The notes form part of these financial statements

ETHICAL ACTIVITIES CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 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 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.

    Tangible fixed assets depreciation policy

    All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Straight line (years) Plant and machinery 4 years

    Other accounting policies

    Going concern After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

ETHICAL ACTIVITIES CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

ETHICAL ACTIVITIES CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2024 6,800 6,800
Additions 700 700
Disposals 0 0
Revaluations 0 0
Transfers 0 0
At 31 May 2025 7,500 7,500
Depreciation
At 1 June 2024 3,269 3,269
Charge for year 1,816 1,816
On disposals
Other adjustments 0 0
At 31 May 2025 5,085 5,085
Net book value
At 31 May 2025 2,415 2,415
At 31 May 2024 3,531 3,531

ETHICAL ACTIVITIES CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Debtors

2025 2024
£ £
Trade debtors 2,024 2,080
Total 2,024 2,080

ETHICAL ACTIVITIES CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 46 861
Other creditors 7,832 7,429
Total 7,878 8,290

COMMUNITY INTEREST ANNUAL REPORT

ETHICAL ACTIVITIES CIC

Company Number: 14085221 (England and Wales)

Year Ending: 31 May 2025

Company activities and impact

In 2024 - 2025 we delivered 533 opportunities for outdoor experiences, activities and training. We delivered across our bases in Plymouth and Ringwood as well as further afield in the Peak District and Timber festival. 50 places were the summer kayak club in collaboration with Carvers Youth Project in Ringwood. These gave young people the chance to attend 1 or more paddlesport sessions at a local lake. This was provided free at point of delivery including transport from the Carvers clubhouse. 12 adults gained new or further qualifications, as mountain bike leaders and tutors, through the Mountain-bike Instructors' Award Scheme. 300 adults participated in paddlesports. 250 as part of the Winchester Round Table charity race: pedals, paddle, pace. 24 were adults experiencing themselves as nature on the rivers and coastline close to Dartmoor National Park. 26 were people from Winchester Round Table as part of raft building team day. 21 community leaders from the All The Elements CIC Network took part in our ‘Think Disability’ session to embed reflective anti-ableist practice in their work. 50 people attended the neurodiversity outside and poverty proofing the outdoors sessions at Timber festival for All The Elements. 100 staff and students from Ringwood School cycled to, from and around their local mountain bike trail, self sufficient, without use of motor vehicles.

Consultation with stakeholders

Our stakeholders fall into three broad categories: activity participants, people delivering these activities, and organisations that deliver, enable or support the first two. The opportunity for consultation happens before, during, and after our activities. Ahead of delivery we ask for feedback and access requirements of participants to ensure their learning needs are met. This is part of our safe, fun, learning approach; a deep sense of safety is foundational for fun and engaging learning experiences. Actions that result from this often include changing aspects of delivery to make it more accessible, such as: providing written materials in plain language, reducing social and sensory demands that are not necessary for the session, and adapting materials so they can be read by screen readers. During activities participants have the opportunity to co-create their experience rather than assimilate or submit to a fixed hierarchy. This dynamic approach to consultation during activities means participants are actively involved in decision making and actions that impact them. After sessions we always build in time for reflection and feedback. This is extended in an open ended manner: any modality of feedback is integrated into our reflective practice once the specific session is over. This leads us to actions for future funding bids, such as hearing from previous participants about their current sense of place and self a year on from the activity they took part in. Our stakeholders told us, again this year, they often felt excluded from national governing body qualifications. Two key actions emerged from this year's consultation. Firstly, to maintain, develop and build financial and staff resilience for Ringwood operations through our partnerships across the Ringwood community. Secondly, to use the Ringwood operations model to pilot similar delivery in Plymouth and use this to explore how to scale up from town to city level.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
16 July 2025

And signed on behalf of the board by:
Name: Stuart Watson
Status: Director