IRIS Accounts Production v25.4.0.155 SC738224 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC738224 2024-09-30 SC738224 2025-09-30 SC738224 2024-10-01 2025-09-30 SC738224 2024-07-31 SC738224 2024-08-01 2024-09-30 SC738224 2024-09-30 SC738224 ns15:Scotland 2024-10-01 2025-09-30 SC738224 ns14:PoundSterling 2024-10-01 2025-09-30 SC738224 ns10:Director1 2024-10-01 2025-09-30 SC738224 ns10:Director2 2024-10-01 2025-09-30 SC738224 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC738224 ns10:SmallEntities 2024-10-01 2025-09-30 SC738224 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC738224 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC738224 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC738224 ns10:FullAccounts 2024-10-01 2025-09-30 SC738224 1 2024-10-01 2025-09-30 SC738224 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 SC738224 ns10:Director3 2024-10-01 2025-09-30 SC738224 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC738224 ns5:CurrentFinancialInstruments 2025-09-30 SC738224 ns5:CurrentFinancialInstruments 2024-09-30 SC738224 ns5:Non-currentFinancialInstruments 2025-09-30 SC738224 ns5:Non-currentFinancialInstruments 2024-09-30 SC738224 ns5:ShareCapital 2025-09-30 SC738224 ns5:ShareCapital 2024-09-30 SC738224 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC738224 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC738224 ns5:NetGoodwill 2024-10-01 2025-09-30 SC738224 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 SC738224 ns5:FurnitureFittings 2024-10-01 2025-09-30 SC738224 ns5:MotorVehicles 2024-10-01 2025-09-30 SC738224 ns5:ComputerEquipment 2024-10-01 2025-09-30 SC738224 ns5:NetGoodwill 2024-09-30 SC738224 ns5:NetGoodwill 2025-09-30 SC738224 ns5:NetGoodwill 2024-09-30 SC738224 ns5:LandBuildings 2024-09-30 SC738224 ns5:FurnitureFittings 2024-09-30 SC738224 ns5:MotorVehicles 2024-09-30 SC738224 ns5:ComputerEquipment 2024-09-30 SC738224 ns5:LandBuildings 2024-10-01 2025-09-30 SC738224 ns5:LandBuildings 2025-09-30 SC738224 ns5:FurnitureFittings 2025-09-30 SC738224 ns5:MotorVehicles 2025-09-30 SC738224 ns5:ComputerEquipment 2025-09-30 SC738224 ns5:LandBuildings 2024-09-30 SC738224 ns5:FurnitureFittings 2024-09-30 SC738224 ns5:MotorVehicles 2024-09-30 SC738224 ns5:ComputerEquipment 2024-09-30 SC738224 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC738224 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC738224 ns5:DeferredTaxation 2024-09-30 SC738224 ns5:DeferredTaxation 2025-09-30 SC738224 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: SC738224 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

The Community Connections Education

& Wellbeing Group Limited

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Community Connections Education |

| & Wellbeing Group Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Michael Doolin

| Robert McGowan

| Mrs Lorraine McGowan

| REGISTERED OFFICE: | P.O. Box 26253

| TCCEWG

| Kilmarnock

| KA1 9GZ

| REGISTERED NUMBER: | SC738224 (Scotland)

| ACCOUNTANTS: | Stevenson & Kyles

| Chartered Accountants

| 25 Sandyford Place

| Glasgow

| G3 7NG

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 103,995 |  |

Tangible assets | 5 | - |  | 323,099 |  |

- |  | 427,094 |  |

CURRENT ASSETS

Debtors | 6 | 95,073 |  | - |  |

Cash at bank | 63 |  | 7,772 |  |

95,136 |  | 7,772 |  |

CREDITORS

Amounts falling due within one year | 7 | 106,781 |  | 223,473 |  |

NET CURRENT LIABILITIES | (11,645 | ) | (215,701 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (11,645 | ) | 211,393 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (187,500 | ) |

PROVISIONS FOR LIABILITIES | 9 | - |  | (6,629 | ) |

NET (LIABILITIES)/ASSETS | (11,645 | ) | 17,264 |  |

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Retained earnings | (11,648 | ) | 17,261 |  |

SHAREHOLDERS' FUNDS | (11,645 | ) | 17,264 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

Michael Doolin - Director

Robert McGowan - Director

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| The Community Connections Education & Wellbeing Group Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fittings and equipment | - | 15% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33.33% on cost

| Financial instruments

| Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024 | 117,730 |  |

| Additions | 15,500 |  |

| Disposals | (119,495 | ) |

| At 30 September 2025 | 13,735 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 13,735 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 103,995 |  |

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Fittings |

| Heritable |  | and |  | Motor |  | Computer |

| property |  | equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 288,207 |  | 25,004 |  | 11,555 |  | 8,569 |  | 333,335 |  |

| Additions | 25,865 |  | 22,750 |  | 33,684 |  | - |  | 82,299 |  |

| Disposals | (314,072 | ) | (43,470 | ) | (42,619 | ) | (5,237 | ) | (405,398 | ) |

| At 30 September 2025 | - |  | 4,284 |  | 2,620 |  | 3,332 |  | 10,236 |  |

| DEPRECIATION

| At 1 October 2024 |

| and 30 September 2025 | - |  | 4,284 |  | 2,620 |  | 3,332 |  | 10,236 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | - |  | - |  | - |  | - |  |

| At 30 September 2024 | 288,207 |  | 20,720 |  | 8,935 |  | 5,237 |  | 323,099 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 95,073 |  | - |  |

| Other debtors consists of loans of £41,858 to Mr Doolin and £53,215 to Mr & Mrs McGowan, all of them directors.The loans were short term and repaid within nine months of the balance sheet date.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | - |  | 750 |  |

| Taxation and social security | 99,581 |  | 27,755 |  |

| Other creditors | 7,200 |  | 194,968 |  |

106,781 |  | 223,473 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | - |  | 187,500 |  |

| The Community Connections Education |

| & Wellbeing Group Limited (Registered number: SC738224) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | - |  | 187,500 |  |

9. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax | - |  | 6,629 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 6,629 |  |

| Balance at 30 September 2025 | 6,629 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |