TSPN ENTERPRISE CIC

Company limited by guarantee

Company Registration Number:
SC801264 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 March 2024

End date: 31 March 2025

TSPN ENTERPRISE CIC

Contents of the Financial Statements

for the Period Ended 31 March 2025

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

TSPN ENTERPRISE CIC

Directors' report period ended 31 March 2025

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

Principal activities of the company

The company was incorporated to support the development of sustainable food solutions, including the creation of meal kits through the Prepmate project. The principal activity of the company during the year was in its early stages of development, with a focus on establishing the necessary foundations for future growth

Additional information

Review of the Business This first year of trading was primarily dedicated to setting up the company structure and premises. Much of the work undertaken was preparatory in nature, carried out in partnership with the charity arm, which supported the initial establishment of the premises and infrastructure. While income generation was minimal in the period, significant progress was made in research, partnership building, and the development of the Prepmate brand. Processes were designed and refined to support future delivery of services and ensure long-term sustainability.



Directors

The directors shown below have held office during the period of
10 January 2025 to 31 March 2025

Ashley Jones
Karen Angus


The directors shown below have held office during the period of
22 August 2024 to 31 March 2025

Neil Young
Amanda Morgan
Derek Taylor


Secretary Amanda Morgan

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
30 October 2025

And signed on behalf of the board by:
Name: Amanda Morgan
Status: Secretary

TSPN ENTERPRISE CIC

Profit And Loss Account

for the Period Ended 31 March 2025

13 months to 31 March 2025


£
Turnover: 200
Cost of sales: 0
Gross profit(or loss): 200
Administrative expenses: ( 680 )
Other operating income: 0
Operating profit(or loss): (480)
Interest receivable and similar income: 124
Interest payable and similar charges: 0
Profit(or loss) before tax: (356)
Tax: 0
Profit(or loss) for the financial year: (356)

TSPN ENTERPRISE CIC

Balance sheet

As at 31 March 2025

Notes 13 months to 31 March 2025


£
Fixed assets
Intangible assets:   0
Tangible assets: 3 167
Investments:   0
Total fixed assets: 167
Current assets
Stocks: 4 4,777
Debtors: 5 60,964
Cash at bank and in hand: 12,718
Investments:   0
Total current assets: 78,459
Prepayments and accrued income: 0
Creditors: amounts falling due within one year: 6 ( 2,482 )
Net current assets (liabilities): 75,977
Total assets less current liabilities: 76,144
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Accruals and deferred income: ( 76,500 )
Total net assets (liabilities): (356)
Members' funds
Profit and loss account: (356)
Total members' funds: ( 356)

The notes form part of these financial statements

TSPN ENTERPRISE CIC

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.

This report was approved by the board of directors on 30 October 2025
and signed on behalf of the board by:

Name: Derek Taylor
Status: Director

The notes form part of these financial statements

TSPN ENTERPRISE CIC

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

    All income is recognised in the Profit and Loss Accounts once the organisation has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off the cost of the asset over its estimated useful life. It is calculated as follows Motor vehicles 5 years straight line method Office equipment 5 years straight line method

TSPN ENTERPRISE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    13 months to 31 March 2025
    Average number of employees during the period 0

TSPN ENTERPRISE CIC

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 £ £ £ £ £ £
Additions 167 0 167
Disposals
Revaluations
Transfers
At 31 March 2025 167 0 167
Depreciation
Charge for year 0 0
On disposals
Other adjustments
At 31 March 2025 0 0
Net book value
At 31 March 2025 167 0 167

TSPN ENTERPRISE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Stocks

13 months to 31 March 2025
£
Stocks 4,777
Total 4,777

TSPN ENTERPRISE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

13 months to 31 March 2025
£
Trade debtors 0
Prepayments and accrued income 60,800
Other debtors 164
Total 60,964
Debtors due after more than one year: 0

TSPN ENTERPRISE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

13 months to 31 March 2025
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Trade creditors 0
Taxation and social security 0
Accruals and deferred income 0
Other creditors 2,482
Total 2,482

COMMUNITY INTEREST ANNUAL REPORT

TSPN ENTERPRISE CIC

Company Number: SC801264 (Scotland)

Year Ending: 31 March 2025

Company activities and impact

The company was established on 1st March 2024 and did not trade during the period. Activities involved establishing premises and securing a contract for 2025/26 with NHS Glasgow to provide meal kits to families in need, in the Glasgow City local authority area, with children uner 5 years of age. This aligns with the company's objectives associated with the provision affordable food.

Consultation with stakeholders

No consultation with stakeholders

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
28 November 2025

And signed on behalf of the board by:
Name: Amanda Morgan
Status: Director