GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
14222284 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 August 2023

End date: 31 December 2024

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 December 2024

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

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The principal activity of the company in the year under review was that of running the annual GNU Tools Cauldron conference. The GNU toolchain is a broad collection of programming tools produced by the GNU project. These tools form a toolchain used for developing software. The relatively small GNU tools engineering community is spread all over the world. This event provides an opportunity for them to meet face-to-face, to discuss their work and share ideas. The result is a high quality of engineering in the GNU tools, which are used by a very large proportion of the world's software engineers. The CIC will also provide bursaries to enable students and community volunteers to attend this event.



Directors

The director shown below has held office during the whole of the period from
1 August 2023 to 31 December 2024

DR J BENNETT


The director shown below has held office during the period of
17 March 2024 to 31 December 2024

C O'DONELL


The director shown below has held office during the period of
7 March 2024 to 31 December 2024

S MARCHI


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
31 July 2025

And signed on behalf of the board by:
Name: C O'DONELL
Status: Director

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 31 December 2024

17 months to 31 December 2024 13 months to 31 July 2023


£

£
Turnover: 67,465 40,841
Cost of sales: ( 43,183 )
Gross profit(or loss): 24,282 40,841
Administrative expenses: ( 6,749 ) ( 23,458 )
Operating profit(or loss): 17,533 17,383
Interest payable and similar charges: ( 15 ) ( 15 )
Profit(or loss) before tax: 17,518 17,368
Tax: ( 3,328 ) ( 3,300 )
Profit(or loss) for the financial year: 14,190 14,068

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 December 2024

Notes 17 months to 31 December 2024 13 months to 31 July 2023


£

£
Current assets
Debtors: 3 3,191 8,337
Cash at bank and in hand: 30,189 19,057
Total current assets: 33,380 27,394
Creditors: amounts falling due within one year: 4 ( 5,123 ) ( 13,325 )
Net current assets (liabilities): 28,257 14,069
Total assets less current liabilities: 28,257 14,069
Total net assets (liabilities): 28,257 14,069
Members' funds
Profit and loss account: 28,257 14,069
Total members' funds: 28,257 14,069

The notes form part of these financial statements

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Balance sheet statements

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

Name: C O'DONELL
Status: Director

The notes form part of these financial statements

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 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 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.

    Other accounting policies

    Foreign currency translation Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    17 months to 31 December 2024 13 months to 31 July 2023
    Average number of employees during the period 0 0

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Debtors

17 months to 31 December 2024 13 months to 31 July 2023
£ £
Prepayments and accrued income 5,007
Other debtors 3,191 3,330
Total 3,191 8,337

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

17 months to 31 December 2024 13 months to 31 July 2023
£ £
Trade creditors 5,007
Taxation and social security 3,329 3,300
Accruals and deferred income 1,794 5,018
Total 5,123 13,325

COMMUNITY INTEREST ANNUAL REPORT

GNU TOOLS CAULDRON COMMUNITY INTEREST COMPANY

Company Number: 14222284 (England and Wales)

Year Ending: 31 December 2024

Company activities and impact

During the reporting period the CIC ran two GNU Tools Cauldron conferences. The first was held at the Cambridge University Computer Laboratory, Cambridge UK from the 22-24th of September 2023. The second was held at Charles University, Prague from the 14-16th of September 2024. In both cases the conference attendance averaged over 100 engineers from around the world. This event benefited the wider free and open source engineering community, but more specifically the engineers developing free and open source compilers, linkers, assembler, libraries and tooling for the benefit of the broader international software ecosystem. Ticket price for this event was kept to a minimum and bursaries were available to help those needing assistance with travel. The CIC also started to prepare for the next conference, to be hosted by the Faculty of Engineering at the University of Porto, Portugal on the 26-28th of September 2025.

Consultation with stakeholders

The stakeholders are the open source engineering community and more specifically the GNU tools development community. Consultation is through the project mailing list to agree the venue and format of the event each year, and by a post-event survey to all participants.

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
31 July 2025

And signed on behalf of the board by:
Name: C O'DONELL
Status: Director