SHARE SALISBURY (A LIBRARY OF THINGS) CIC

Company limited by guarantee

Company Registration Number:
13243164 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

SHARE SALISBURY (A LIBRARY OF THINGS) 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

SHARE SALISBURY (A LIBRARY OF THINGS) 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 principal activities of the company during the period were providing an item loan service and a monthly repair cafe to the community of South Wiltshire.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

David James Dunford
Bradley Charles Thompson
Eva Louise McHugh
Evelyn Linda Goulden
Philip John Houghton
Katen Atul Patel
Tracey Ann Rogers
Elaine Kathryn Walker-Gunns


The director shown below has held office during the period of
1 April 2024 to 17 May 2024

Amanda Jane Newbury


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

Charlotte Elizabeth Miller
James Taggart Walker


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
2 December 2025

And signed on behalf of the board by:
Name: Eva Louise McHugh
Status: Director

SHARE SALISBURY (A LIBRARY OF THINGS) CIC

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 6,965 6,156
Cost of sales: 0 0
Gross profit(or loss): 6,965 6,156
Distribution costs: 0 0
Administrative expenses: ( 8,769 ) ( 7,144 )
Other operating income: 4,434 5,969
Operating profit(or loss): 2,630 4,981
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 2,630 4,981
Tax: ( 616 ) ( 946 )
Profit(or loss) for the financial year: 2,014 4,035

SHARE SALISBURY (A LIBRARY OF THINGS) CIC

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 5,403 5,068
Investments:   0 0
Total fixed assets: 5,403 5,068
Current assets
Stocks:   0 0
Debtors:   0 0
Cash at bank and in hand: 8,207 6,243
Total current assets: 8,207 6,243
Net current assets (liabilities): 8,207 6,243
Total assets less current liabilities: 13,610 11,311
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: ( 616 ) ( 946 )
Accruals and deferred income: 0 0
Total net assets (liabilities): 12,994 10,365
Members' funds
Profit and loss account: 12,994 10,365
Total members' funds: 12,994 10,365

The notes form part of these financial statements

SHARE SALISBURY (A LIBRARY OF THINGS) 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 2 December 2025
and signed on behalf of the board by:

Name: Tracey Ann Rogers
Status: Director

The notes form part of these financial statements

SHARE SALISBURY (A LIBRARY OF THINGS) 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

    Turnover represents the fair value of consideration receivable, excluding VAT, in the ordinary course of business for services provided.

    Tangible fixed assets depreciation policy

    All tangible fixed assets (hire items) are initially recorded at cost.

    Other accounting policies

    Grants are recognised in full on receipt.

SHARE SALISBURY (A LIBRARY OF THINGS) CIC

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

SHARE SALISBURY (A LIBRARY OF THINGS) 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 5,068 5,068
Additions 335 335
Disposals
Revaluations
Transfers
At 31 March 2025 5,403 5,403
Depreciation
At 1 April 2024
Charge for year
On disposals
Other adjustments
At 31 March 2025
Net book value
At 31 March 2025 5,403 5,403
At 31 March 2024 5,068 5,068

COMMUNITY INTEREST ANNUAL REPORT

SHARE SALISBURY (A LIBRARY OF THINGS) CIC

Company Number: 13243164 (England and Wales)

Year Ending: 31 March 2025

Company activities and impact

Share Salisbury (A Library of Things) is a community item hire service, offering a range of memberships to suit all budgets. Our ever-growing collection includes things like camping equipment, DIY tools, event shelters, kids' games and electronic items. This provides people with access to items which may have previously been unaffordable, required for single use only, or inconvenient to store at home. Since June 2021, we have offered the following services to the community: - Providing a place where people can borrow instead of buying new - Attending community events throughout the year - Monthly repair cafes offer repairs of electrical, clothing, jewellery, books, bikes and other portable items. By March 2025, the Library of Things had 1,428 members registered with online accounts and completed 1,442 loans throughout the year. Since opening in 2021, we have loaned out a total of 3771 items to the local community. The Repair Cafe attempted 360 repairs this year and successfully restored 282 items for members of the local community. This year also marked the 50th edition of the Repair Cafe. Volunteers contributed 1,284 hours over the year, bringing the total to 5,532 hours of service since opening, delivering an estimated £75,000 of value to the local community.

Consultation with stakeholders

Directors & volunteers are all directly involved with decision-making and development of the Library of Things and the Repair Cafe. We take requests from our members in the community as to what they would like to see available to borrow in the Library of Things next. The item requested is then put on the wish list for item donations or sourced using spare funds.

Directors' remuneration

Included within marketing and promotion is an amount of £1,600 paid to E McHugh, director, for digital marketing services. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for directors’ loss of office, which require disclosure.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
2 December 2025

And signed on behalf of the board by:
Name: Eva McHugh
Status: Director