THE 78 BAR CIC

Company limited by guarantee

Company Registration Number:
SC803847 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 20 March 2024

End date: 31 March 2025

THE 78 BAR CIC

Contents of the Financial Statements

for the Period Ended 31 March 2025

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

THE 78 BAR CIC

Profit And Loss Account

for the Period Ended 31 March 2025

2025


£
Turnover: 430,107
Cost of sales: ( 293,977 )
Gross profit(or loss): 136,130
Administrative expenses: ( 188,286 )
Operating profit(or loss): (52,156)
Profit(or loss) before tax: (52,156)
Profit(or loss) for the financial year: (52,156)

THE 78 BAR CIC

Balance sheet

As at 31 March 2025

Notes 2025


£
Fixed assets
Intangible assets: 3 41,544
Total fixed assets: 41,544
Current assets
Stocks: 4 7,602
Debtors: 5 1,200
Cash at bank and in hand: 11,347
Total current assets: 20,149
Prepayments and accrued income: 846
Creditors: amounts falling due within one year: 6 ( 89,345 )
Net current assets (liabilities): (68,350)
Total assets less current liabilities: (26,806)
Accruals and deferred income: ( 25,350 )
Total net assets (liabilities): (52,156)
Members' funds
Profit and loss account: (52,156)
Total members' funds: ( 52,156)

The notes form part of these financial statements

THE 78 BAR 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 12 December 2025
and signed on behalf of the board by:

Name: CHRISTOPHER JOHN AMOS
Status: Director

The notes form part of these financial statements

THE 78 BAR 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

THE 78 BAR CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025
    Average number of employees during the period 9

THE 78 BAR CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
Additions 41,544 41,544
Disposals
Revaluations
Transfers
At 31 March 2025 41,544 41,544
Amortisation
Charge for year
On disposals
Other adjustments
At 31 March 2025
Net book value
At 31 March 2025 41,544 41,544

THE 78 BAR CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Stocks

2025
£
Stocks 7,602
Total 7,602

THE 78 BAR CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

2025
£
Other debtors 1,200
Total 1,200

THE 78 BAR CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

2025
£
Trade creditors 32,642
Taxation and social security 38,234
Other creditors 18,469
Total 89,345

COMMUNITY INTEREST ANNUAL REPORT

THE 78 BAR CIC

Company Number: SC803847 (Scotland)

Year Ending: 31 March 2025

Company activities and impact

The company continues to trade as a vegan, not-for-profit space, offering a safe environment for anybody following a vegan way of life. This is achieved by continuing to ensure our selection of stock is suitable for vegans and striving to ensure all our cleaning and hygiene products are not derived from animal products and do not come from animal cruelty. We continue to champion our approach to safer spaces, ensuring everybody from all walks of life are welcome and welcomed to the space.

Consultation with stakeholders

For our employees our team is very small so employees are consulted ad hoc on a regular basis More formal consultation occurs with shift managers who are encouraged to communicate thoughts on shifts they are responsible for No direct consultation with customers but opinions are read and listened to, responded to and adjustments are made to business when demand or importance seem high

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
12 December 2025

And signed on behalf of the board by:
Name: CHRISTOPHER JOHN AMOS
Status: Director