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# THE REFRESHED NATION CIC

## Company limited by guarantee

## Company Registration Number:
SC827758 (Scotland)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 4 November 2024

## End date: 30 November 2025

# THE REFRESHED NATION CIC

## Contents of the Financial Statements

for the Period Ended 30 November 2025

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

# THE REFRESHED NATION CIC

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Principal activities of the company

The company's principal activity during the year continued to be Educational support services, Activities of religious organisations & Other service activities not elsewhere classified

Directors

The director shown below has held office during the whole of the period from
4 November 2024 to 30 November 2025

Idayat Oluwarantimi AKINTUNDE

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
5 January 2026

And signed on behalf of the board by:
Name: Idayat Oluwarantimi AKINTUNDE
Status: Director

# THE REFRESHED NATION CIC

## Profit And Loss Account

for the Period Ended 30 November 2025

| 13 months to 30 November 2025
--- | ---
| £
Turnover: | 5,748 |
Gross profit(or loss): | 5,748
Administrative expenses: | ( 29,434 ) |
Operating profit(or loss): | (23,686)
Profit(or loss) before tax: | (23,686)
Profit(or loss) for the financial year: | (23,686)

# THE REFRESHED NATION CIC

## Balance sheet

As at 30 November 2025

| Notes | 13 months to 30 November 2025
--- | --- | ---
|  | £
Current assets
Cash at bank and in hand: |  | 101 |
Total current assets: |  | 101
Net current assets (liabilities): |  | 101
Total assets less current liabilities: |  | 101
Creditors: amounts falling due after more than one year: | 3 | ( 23,787 ) |
Total net assets (liabilities): |  | (23,686)
Members' funds
Profit and loss account: |  | (23,686) |
Total members' funds: |  | ( 23,686)

The notes form part of these financial statements

# THE REFRESHED NATION CIC

## Balance sheet statements

For the year ending 30 November 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 5 January 2026
and signed on behalf of the board by:

Name: Idayat Oluwarantimi AKINTUNDE
Status: Director

The notes form part of these financial statements

# THE REFRESHED NATION CIC

## Notes to the Financial Statements

for the Period Ended 30 November 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Other accounting policies

  Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

# THE REFRESHED NATION CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 13 months to 30 November 2025
  --- | ---
  Average number of employees during the period | 0 |

# THE REFRESHED NATION CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

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

| 13 months to 30 November 2025
--- | ---
| £
Other creditors | 23,787 |
Total | 23,787

# COMMUNITY INTEREST ANNUAL REPORT

### THE REFRESHED NATION CIC

### Company Number: SC827758 (Scotland)

### Year Ending: 30 November 2025

Company activities and impact

The organisation aims at carrying out the Christian religion activities such as, church services, fellowships, baptism/christening, funerals, sharing of God’s word and the Gospel of the Lord Jesus Christ in accordance with the tenets of faith and in the ways that will benefit communities in the UK. To help educate and train individuals who are living within the community that are disadvantaged and lack creative and career skills development. To provide seminars, symposium, conferences and teachings that will help propagate healthy life style among the disadvantaged children, young adults and adults living within the community. To provide education and trainings on money matters which will help to address and relieve financial hardship among the people living within the community. To provide support and resources by a way of donations ‘with the consent of the CIC Regulator’ to charities and disadvantage groups within the community.

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
5 January 2026

And signed on behalf of the board by:
Name: Idayat Oluwarantimi AKINTUNDE
Status: Director