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# SUP PUBLISHING CIC

## Company limited by guarantee

## Company Registration Number:
SC785510 (Scotland)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 1 August 2024

## End date: 31 July 2025

# SUP PUBLISHING CIC

## Contents of the Financial Statements

for the Period Ended 31 July 2025

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

# SUP PUBLISHING CIC

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal activities of the company

The principal activity of the company continued to be that of literature publishing

Directors

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

Mrs J Louden
Mrs H Whaley

The director shown below has held office during the period of
4 November 2024 to 31 July 2025

Mrs J Castle

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
27 February 2026

And signed on behalf of the board by:
Name: Mrs H Whaley
Status: Director

# SUP PUBLISHING CIC

## Profit And Loss Account

for the Period Ended 31 July 2025

| 2025 | 10 months to 31 July 2024
--- | --- | ---
| £ | £
Turnover: | 16,541 | 3,500
Cost of sales: | ( 46,853 ) | ( 9,664 )
Gross profit(or loss): | (30,312) | (6,164)
Administrative expenses: | ( 7,666 ) | ( 3,688 )
Other operating income: | 35,145 | 9,855
Operating profit(or loss): | (2,833) | 3
Profit(or loss) before tax: | (2,833) | 3
Profit(or loss) for the financial year: | (2,833) | 3

# SUP PUBLISHING CIC

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 10 months to 31 July 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 6,289 | 5,940
Cash at bank and in hand: |  | 1,551 | 13,174
Total current assets: |  | 7,840 | 19,114
Creditors: amounts falling due within one year: | 4 | ( 10,670 ) | ( 19,111 )
Net current assets (liabilities): |  | (2,830) | 3
Total assets less current liabilities: |  | (2,830) | 3
Total net assets (liabilities): |  | (2,830) | 3
Members' funds
Profit and loss account: |  | (2,830) | 3
Total members' funds: |  | ( 2,830) | 3

The notes form part of these financial statements

# SUP PUBLISHING CIC

## Balance sheet statements

For the year ending 31 July 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 27 February 2026
and signed on behalf of the board by:

Name: Mrs H Whaley
Status: Director

The notes form part of these financial statements

# SUP PUBLISHING CIC

## Notes to the Financial Statements

for the Period Ended 31 July 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 comprises the invoiced value of book publishing provided by the company.

  Other accounting policies

  Grants Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. Going concern The financial statements are prepared on the going concern basis. The appropriateness of this basis is dependent upon the continued support of the directors and members. Taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

# SUP PUBLISHING CIC

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 10 months to 31 July 2024
  --- | --- | ---
  Average number of employees during the period | 4 | 3

# SUP PUBLISHING CIC

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Debtors

| 2025 | 10 months to 31 July 2024
--- | --- | ---
| £ | £
Prepayments and accrued income | 790 | 440
Other debtors | 5,499 | 5,500
Total | 6,289 | 5,940

# SUP PUBLISHING CIC

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Creditors: amounts falling due within one year note

| 2025 | 10 months to 31 July 2024
--- | --- | ---
| £ | £
Accruals and deferred income | 10,670 | 19,111
Total | 10,670 | 19,111

# COMMUNITY INTEREST ANNUAL REPORT

### SUP PUBLISHING CIC

### Company Number: SC785510 (Scotland)

### Year Ending: 31 July 2025

Company activities and impact

In the past year SUP Publishing CIC has published three books showcasing the research from Scottish universities. All titles are freely available to a global audience through our platform. We also have developed a production pipeline extending to 2029 through proactive commissioning of content. The publishing platform has been extended to include textbooks as well as monographs. Our activities have benefited the academic community the CIC serves by providing access to a clear and cost-effective route to publishing research on an open access basis, thus satisfying funder requirements in relation to open access and extending the impact of research through exposure to a global audience without the barrier of paywalls.

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
20 February 2026

And signed on behalf of the board by:
Name: Hannah Whaley
Status: Director