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# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Company limited by guarantee

## Company Registration Number:
NI628824 (Northern Ireland)

## Unaudited statutory accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 1 February 2024

## End date: 31 January 2025

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Contents of the Financial Statements

for the Period Ended 31 January 2025

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

# MACROSCOPIA COMMUNITY INTEREST COMPANY

Directors' report period ended 31 January 2025

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

Principal activities of the company

The principal activities of the company are: - To carry on activities which benefit the community and in particular (without limitation) to carry out research on public policy and management and public services - To promote education, training and development relating to public policy and management including by the development of new methods and materials - To promote equality, inclusion and good relations

Additional information

About Macroscopia Macroscopia Community Interest Company (“Macroscopia”) exists to promote better public policy and social change through evidence-based interventions. We are based in East Antrim, Northern Ireland. Jude Stephens, a director of the Company retired as Deputy Director of the Gibson Institute for Food, Farming and the Environment and course convenor for the Masters in Leadership for Sustainable Development at Queen’s University Belfast during this year. She continues to use her many years’ experience in education and activism around environmental and rural development issues in Northern Ireland. John Eversley, a director of the Company, has many years’ experience as a policy adviser, public sector manager and community worker, focusing particularly on issues of public health, equality and social justice. His experience is in London, in international projects and in Northern Ireland. During 2024 he oversaw the transformation of Whitehead Small World Group into a broader focused charity OneWorldNI. The third director is Jeni McAughey, a retired Belfast GP. She has been heavily involved in professional development in general practice in Northern Ireland. She has also developed integrated education and support for refugees and asylum seekers in East Antrim. She was secretary of Northern Ireland’s first community owned farm and of a local foodbank. She was Chair of Whitehead Small World Group and is now a trustee of One World NI. Jeni now lives in Scotland, where she is involved in similar issues to those which Macroscopia addresses. Activities The Company was incorporated on 21 January 2015 as a private company limited by guarantee. Activities which involve payroll being handled by our sister company ppre Community Interest Company (“ppre”). The activities of the Company are: Accommodation One of the company directors owns a residential property in Whitehead, Co. Antrim. The property is let to refugees from Syria whose settlement in Northern Ireland furthers the objectives of the company. Rent for the property is paid to Macroscopia. Immigration detainees John Eversley is treasurer of Larne House Visitor Group (“LHVG”) which visits people held in the Short-Term Holding Centre in Northern Ireland for detainees suspected of immigration offences or foreign people (often discharged prisoners) who are scheduled for deportation. As the group is unincorporated, it does not have a bank account, so Macroscopia holds funds on behalf of the group. During this financial year LHVG received funds from the Community Foundation for Northern Ireland’s Social Justice Fund. The grant enabled us to increase the number of people we saw by 25% in 2024. Larne Town Centre John and Jude were involved in supporting the work of Larne Business Forum promoting the town and working towards the revitalisation of the town centre. We facilitated a workshop to imagine a more positive future for Larne town centre which was well-received. Sustainable Development All three directors are involved in different roles with Jubilee Farm, the community-owned farm. Administration Macroscopia pays ppre £400 a month. This is covered by the rent from the property mentioned above and goes towards the costs of administering both companies and travel, books and stationery which for convenience are all put through ppre.

Directors

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

John Eversley
J McAughey
J Stephens

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
24 September 2025

And signed on behalf of the board by:
Name: John Eversley
Status: Director

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Profit And Loss Account

for the Period Ended 31 January 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 9,094 | 5,885
Cost of sales: | 0 | 0
Gross profit(or loss): | 9,094 | 5,885
Distribution costs: | 0 | 0
Administrative expenses: | ( 9,398 ) | ( 8,635 )
Other operating income: | 0 | 0
Operating profit(or loss): | (304) | (2,750)
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | (304) | (2,750)
Tax: | 0 | 0
Profit(or loss) for the financial year: | (304) | (2,750)

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Balance sheet

As at 31 January 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Cash at bank and in hand: |  | 2,657 | 2,811
Total current assets: |  | 2,657 | 2,811
Creditors: amounts falling due within one year: | 3 | ( 1,242 ) | ( 1,092 )
Net current assets (liabilities): |  | 1,415 | 1,719
Total assets less current liabilities: |  | 1,415 | 1,719
Total net assets (liabilities): |  | 1,415 | 1,719
Members' funds
Profit and loss account: |  | 1,415 | 1,719
Total members' funds: |  | 1,415 | 1,719

The notes form part of these financial statements

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Balance sheet statements

For the year ending 31 January 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 24 September 2025
and signed on behalf of the board by:

Name: John Eversley
Status: Director

The notes form part of these financial statements

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 January 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

  All incoming resources are included in the Statement of Comprehensive Income when the Company is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. For donations to be recognised the Company will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled. Voluntary income received by way of donations and gift is credited to revenue on a receivable basis. The Company receives grants in respect of support services. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred. Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable unless they relate to a specified future period. Other income represents income that cannot be reported under the other analysis headings provided within the Statement of Comprehensive Income.

  Other accounting policies

  1.4 Expenditure and liabilities All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. It is categorised under the following headings: Expenditure on charitable activities Expenditure on charitable activities comprises those costs incurred by the Company in the delivery of its activities and services for its beneficiaries and includes salary costs, support service expenses, and an apportionment of support costs; Other expenditure represents those items not falling into the categories above. Governance Costs These include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Administrative Costs Administrative costs are those that assist the work of the Company but do not directly represent charitable activities and include office costs, governance costs and other administrative costs. They are incurred directly in support of expenditure on the objects of the Company. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on a basis consistent with the use of the resources. Other overheads have been allocated based on time spent, per capita and activity. Value Added Tax The Company is not registered for VAT purposes, therefore expenditure is shown gross of VAT. 1.5 Tax The income is non-trading income and therefore the Company does not pay tax. 1.6 Going concern The financial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The directors have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Company to be able to continue as a going concern. 1.7 Judgements and key sources of estimation uncertainty No judgements including those involving estimates have been made in the process of applying the above accounting policies.

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 January 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# MACROSCOPIA COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 3. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 1,242 | 1,092
Total | 1,242 | 1,092

# COMMUNITY INTEREST ANNUAL REPORT

### MACROSCOPIA COMMUNITY INTEREST COMPANY

### Company Number: NI628824 (Northern Ireland)

### Year Ending: 31 January 2025

Company activities and impact

In the space provided below, please insert a general account of the company’s activities in the financial year to which the report relates, including a description of how they have benefited the community. PART 1 - GENERAL DESCRIPTION OF THE COMPANY’S ACTIVITIES AND IMPACT The residential property owned by one of the directors continues to be rented out to a Syrian Refugee Family who have been resettled in Northern Ireland. They have been in occupation for over five years now. The children are settled in school and one of the adults is now in employment. Although the initial tenancy was for a two-year fixed term it is not intended to terminate the arrangement. Support to the family was initially provided through a charity, Whitehead Small World Group (WSWG). During the year WSWG decided that its formal task was completed and decided to cease activity and facilitate the transformation of the Whitehead group into a Northern Ireland-wide group with a broader remit. During the year the process of making the constitutional changes began but was not completed. The company holds funds on behalf of an unincorporated group which visits immigration detainees in Larne. The level of activity and therefore expenditure has increased this year for second year running. The group receives donations from the public to pay volunteers’ expenses, buy phone credit for detainees etc. This year we have been able to spend grants and donations from previous years to continue these payments.

Consultation with stakeholders

PART 2 – CONSULTATION WITH STAKEHOLDERS – A “stakeholder” is any person or organisation affected by the company’s activities. Please indicate who the company’s stakeholders are; how the stakeholders have been consulted and what action has the company taken in response to feedback from its consultations. If there has been no consultation you must state ‘There has been no stakeholder consultation held’. Macroscopia CIC has a website which highlights the activities of the company. We do not have statistics which show the amount of visitors to the site. The Whitehead Small World Group has a Facebook group with over 400 members which has information about the context of the project though nothing about the family to maintain their privacy. The Facebook group was maintained until the end of 2024. The Larne House Visitor Group also has a Facebook page with over 200 members. We do not discuss details of individual detainees there.

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
24 September 2025

And signed on behalf of the board by:
Name: John Eversley
Status: Director