CREATIVE ARTS THERAPIES SPACE CIC

Company limited by guarantee

Company Registration Number:
SC814460 (Scotland)

Unaudited statutory accounts for the year ended 30 June 2025

Period of accounts

Start date: 24 June 2024

End date: 30 June 2025

CREATIVE ARTS THERAPIES SPACE CIC

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CREATIVE ARTS THERAPIES SPACE CIC

Balance sheet

As at 30 June 2025

Notes 2025


£
Fixed assets
Tangible assets: 3 16,412
Total fixed assets: 16,412
Current assets
Debtors: 4 190
Cash at bank and in hand: 5,817
Total current assets: 6,007
Net current assets (liabilities): 6,007
Total assets less current liabilities: 22,419
Creditors: amounts falling due after more than one year: 5 ( 43,385 )
Total net assets (liabilities): (20,966)
Members' funds
Profit and loss account: (20,966)
Total members' funds: ( 20,966)

The notes form part of these financial statements

CREATIVE ARTS THERAPIES SPACE CIC

Balance sheet statements

For the year ending 30 June 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 17 November 2025
and signed on behalf of the board by:

Name: Mariana Loewy
Status: Director

The notes form part of these financial statements

CREATIVE ARTS THERAPIES SPACE CIC

Notes to the Financial Statements

for the Period Ended 30 June 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 comprises the invoiced value of goods and services supplied by the company plus grants received, net of Value Added Tax (where VAT registered) and trade discounts.

    Tangible fixed assets depreciation policy

    Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and Machinery 25% Straight Line Fixtures and Fittings 25% Straight Line Computer Equipment 25% Straight Line

CREATIVE ARTS THERAPIES SPACE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 2. Employees

    2025
    Average number of employees during the period 1

CREATIVE ARTS THERAPIES SPACE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 965 17,267 707 18,939
Disposals
Revaluations
Transfers
At 30 June 2025 965 17,267 707 18,939
Depreciation
Charge for year 36 2,403 88 2,527
On disposals
Other adjustments
At 30 June 2025 36 2,403 88 2,527
Net book value
At 30 June 2025 929 14,864 619 16,412

CREATIVE ARTS THERAPIES SPACE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Debtors

2025
£
Trade debtors 190
Total 190

CREATIVE ARTS THERAPIES SPACE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2025

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

2025
£
Other creditors 43,385
Total 43,385

COMMUNITY INTEREST ANNUAL REPORT

CREATIVE ARTS THERAPIES SPACE CIC

Company Number: SC814460 (Scotland)

Year Ending: 30 June 2025

Company activities and impact

Creative Arts Therapies Space (CATS) formally opened its doors and began receiving referrals at the end of March 2025. As our financial year concluded in June 2025, this initial reporting period represents fewer than three months of active operation. Despite this short window, meaningful foundations were established for both our therapeutic and community impact. By June 2025, CATS had received around 30 referrals, with 10 clients actively engaged in therapy. At that time, 8–10 therapists were practising within the space as part of our collective. While community impact between March and June 2025 was necessarily limited by our short period of activity, this time was pivotal in establishing the infrastructure, reflective practices, and responsive systems that now underpin CATS’ growth. Even in its earliest months, CATS began shaping an adaptable, community-minded approach to creative therapies that continues to expand access, affordability, and collective professional support.

Consultation with stakeholders

There has been no formal consultation as of yet. We have responded to feedback from people who have self-referred to our service but this has come after our end of year in 2025. As mentioned CATS only started operating at the end of March 2025 and therefore most of our initial months consisted of becoming established and running smoothly on an operational and administrative 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
17 November 2025

And signed on behalf of the board by:
Name: Mariana Loewy
Status: Director