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# SUPPORTING POSITIVE PATHS C.I.C.

## Company Registration Number:
SC440025 (Scotland)

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

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# SUPPORTING POSITIVE PATHS C.I.C.

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# SUPPORTING POSITIVE PATHS C.I.C.

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 5,004 | 15,622
Total fixed assets: |  | 5,004 | 15,622
Current assets
Debtors: | 4 | 276,533 | 182,414
Cash at bank and in hand: |  | 34,953 | 28,599
Total current assets: |  | 311,486 | 211,013
Creditors: amounts falling due within one year: | 5 | ( 99,312 ) | ( 98,866 )
Net current assets (liabilities): |  | 212,174 | 112,147
Total assets less current liabilities: |  | 217,178 | 127,769
Total net assets (liabilities): |  | 217,178 | 127,769
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 217,177 | 127,768
Total Shareholders' funds: |  | 217,178 | 127,769

The notes form part of these financial statements

# SUPPORTING POSITIVE PATHS C.I.C.

## Balance sheet statements

For the year ending 31 March 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 4 November 2025
and signed on behalf of the board by:

Name: Lisa Hunter
Status: Director

The notes form part of these financial statements

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 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 represents the sale of services received or receivable.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 50% on cost and 25% on cost

  Other accounting policies

  Taxation Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Vat exemption The company meets the required Regulatory and Welfare Services conditions as stipulated by HMRC and the services provided are therefore exempt from VAT. The company is therefore not registered for VAT.

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 92 | 98

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 |  | 66,544 |  |  |  | 66,544
Additions |  | 2,776 |  |  |  | 2,776
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2025 |  | 69,320 |  |  |  | 69,320
Depreciation |  |  |  |  |  |
At 1 April 2024 |  | 50,922 |  |  |  | 50,922
Charge for year |  | 13,394 |  |  |  | 13,394
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 |  | 64,316 |  |  |  | 64,316
Net book value |  |  |  |  |  |
At 31 March 2025 |  | 5,004 |  |  |  | 5,004
At 31 March 2024 |  | 15,622 |  |  |  | 15,622

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 259,523 | 165,404
Other debtors | 17,010 | 17,010
Total | 276,533 | 182,414

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 63,020 | 81,757
Other creditors | 36,292 | 17,109
Total | 99,312 | 98,866

# SUPPORTING POSITIVE PATHS C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Loans to directors

At the balance sheet date of 31 March 2025, the company owed the directors £1,368 (2024 £3,851). No interest was paid in respect of this loan, which is unsecured, repayable on demand and included in other creditors falling due within one year.

# COMMUNITY INTEREST ANNUAL REPORT

### SUPPORTING POSITIVE PATHS C.I.C.

### Company Number: SC440025 (Scotland)

### Year Ending: 31 March 2025

Company activities and impact

Supporting Positive Paths CIC is a community based support provider. Supporting Positive Paths CIC has two registrations with the Care Inspectorate: 1. Adult service Care at Home with Housing support: Providing Day and respite services. Developing housing. 2. Child and Young people Care at Home. Both registrations have focused on those we support being present in their community, actively using community facilities and building confidence in accessing their community. Both services focus to reduce isolation and enhance wellbeing for those we support. Unique respite in the form of holidays to allow carers the time required to enable ongoing care of those with additional needs. Over the past financial year have supported around 180 young people and adults in the above ways. During the past financial year an increased emphasis on using community spaces has been undertaken alongside volunteering to support others within the community.

Consultation with stakeholders

Our stakeholders include: 1. Internal: Staff and owner. 2. External: Members, carers, community, local councils. During the financial year stakeholders have been invited to provide input into Supporting Positive Paths CIC. 1. Regularly newsletters have informed stakeholders and invited input to Services. 2. Invites to social and more formal events throughout the year have been extended to our carers and members. This included Zoom and face to face situations. 3. Surveys have been sent to carers and members throughout the year. 4. In addition to biannual reviews with carers. Examples of action taken from feedback include more social media presence, variety or vocational community volunteering posts, input into the annual short breaks program, social events for members to meet up, and exploring housing.

Directors' remuneration

Directors’ remuneration for the year: L Hunter £69,050, C Gilzean £22,336. L Hunter also received a dividend of £1,500. 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
9 October 2025

And signed on behalf of the board by:
Name: Lisa Hunter
Status: Director