NAPIERS BATHGATE CIC

Company Registration Number:
SC588770 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

NAPIERS BATHGATE CIC

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

NAPIERS BATHGATE CIC

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0
Tangible assets: 3 15,986 19,752
Investments:   0
Total fixed assets: 15,986 19,752
Current assets
Stocks: 4 17,407 21,958
Debtors: 5 434 813
Cash at bank and in hand: 9,626 12,038
Investments:   0
Total current assets: 27,467 34,809
Prepayments and accrued income: 220 769
Creditors: amounts falling due within one year: 6 ( 11,864 ) ( 9,308 )
Net current assets (liabilities): 15,823 26,270
Total assets less current liabilities: 31,809 46,022
Total net assets (liabilities): 31,809 46,022
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 31,709 45,922
Total Shareholders' funds: 31,809 46,022

The notes form part of these financial statements

NAPIERS BATHGATE 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.

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 27 November 2025
and signed on behalf of the board by:

Name: Nicola Burns
Status: Director

The notes form part of these financial statements

NAPIERS BATHGATE 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

    Tangible fixed assets depreciation policy

    Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant & machinery 5 years Fixtures & fittings 5 years Office equipment 3 years

NAPIERS BATHGATE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 3 4

NAPIERS BATHGATE 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 £ £ £ £ £ £
At 1 April 2024 11,469 23,981 3,779 39,229
Additions 45 45
Disposals
Revaluations
Transfers
At 31 March 2025 11,469 23,981 3,824 39,274
Depreciation
At 1 April 2024 7,475 8,223 3,779 19,477
Charge for year 1,094 2,672 45 3,811
On disposals
Other adjustments
At 31 March 2025 8,569 10,895 3,824 23,288
Net book value
At 31 March 2025 2,900 13,086 0 15,986
At 31 March 2024 3,994 15,758 0 19,752

NAPIERS BATHGATE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Stocks

2025 2024
£ £
Stocks 17,407 21,958
Total 17,407 21,958

NAPIERS BATHGATE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

2025 2024
£ £
Trade debtors 434 813
Total 434 813

NAPIERS BATHGATE CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 2,717 6,125
Taxation and social security 2,665 1,960
Accruals and deferred income 2,850 66
Other creditors 3,632 1,157
Total 11,864 9,308

COMMUNITY INTEREST ANNUAL REPORT

NAPIERS BATHGATE CIC

Company Number: SC588770 (Scotland)

Year Ending: 31 March 2025

Company activities and impact

The overall aim of Napiers Bathgate CIC is to improve the general health of the residents of Bathgate and the wider West Lothian community. We are a health food shop and natural therapies clinic. We fund ourselves through the sale of natural, health and vegan products so that we are not dependent on grants but are self-sustaining. During the evenings we run free education talks on a wide range of diet, physical and mental health, nature and well-being themes. Our most recent talk was on herbal veterinary health care given by a fully qualified chiropractic & herbal vet. Our next talks are booked for April with a local over 50's group and an Adult Learning group run by West Lothian Council. By using qualified, professional members we disseminate high quality, healthy lifestyle advice in preventative care and the management of long-term non-communicable diseases (NCDs). Qualified medical herbalists are available to the community for low-cost consultations, to help members of the community improve their health, change their diets and make positive lifestyle changes. We also help people with general health enquiries both by telephone and in person, either offering them a wide range of herbal supplements, general lifestyle advice, or appointments with practitioners if that is deemed more appropriate We continue to sell organic fruits and vegetables in a bid to allow people to improve their diets. Until their recent closure, we partnered with a local charity to supply organic fruits and vegetables to their community pantry. We have donated over £500 worth of books based on healthy living and lifestyle/recipe books to the local community over the last year and over £250 worth of books to Home Aid. Home Aid is a charitable organisation that exists to recycle used furniture and sells second-hand clothing, books and bric a brac to support members of the West Lothian community who face social and economic exclusion. We have become a drop off point for a charity called Dignity Boxes where people can drop off unwanted items such as sanitary products or toiletries, which, when collected are sorted into boxes and placed in areas for those that are experiencing deprivation or a high level of poverty. We have donated our shop gift vouchers to local groups as raffle prizes and donated children's book to a local nursery.

Consultation with stakeholders

Customer feedback forms are displayed in the shop and reviewed by management. Regular meetings are held with the employees The management team obtain feedback from practitioners during the normal course of business. Clients are given the opportunity to provide feedback and a quality rating on Jane, our clinic practice software. Notes on the talks we give are taken and sent out to the attendees and those who missed the talks at the request of our customers. We have introduced many new products at the request of our clientele. We often engage with them through the use of social media, we have a few customers who are house bound from social anxiety and we are able to fulfil their requests through our mail order website.

Directors' remuneration

During the year the Director’s received an aggregate of £14,430 (2024: £4,233) During the year the Director’s received an aggregate of £432 into a defined benefit scheme (2024: £127) . No other remuneration was received by Directors.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
25 November 2025

And signed on behalf of the board by:
Name: Nicola Burns
Status: Director