REGISTERED NUMBER: SC738224 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

The Community Connections Education

& Wellbeing Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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

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

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