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# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Company limited by guarantee

## Company Registration Number:
SC826463 (Scotland)

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

## Period of accounts

## Start date: 21 October 2024

## End date: 31 October 2025

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

Directors' report period ended 31 October 2025

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

Directors

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

Garry Stephen Feldman

The directors shown below have held office during the whole of the period from
21 October 2024 to 31 October 2025

Dennis Walter Brown Laing
Dr Simon Wilfred Watkin
Deborah June Webster

The director shown below has held office during the period of
21 October 2024 to 28 March 2025

Graham Arthur Fry

The director shown below has held office during the period of
21 October 2024 to 27 December 2024

Annika Dowson

The director shown below has held office during the period of
21 October 2024 to 28 October 2024

James Peter Spence

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
1 April 2026

And signed on behalf of the board by:
Name: Deborah June Webster
Status: Director

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Balance sheet

As at 31 October 2025

| Notes | 2025
--- | --- | ---
|  | £
Fixed assets
Intangible assets: |  | 0 |
Tangible assets: | 3 | 2,617 |
Investments: |  | 0 |
Total fixed assets: |  | 2,617
Current assets
Stocks: |  | 0 |
Debtors: | 4 | 2,049 |
Cash at bank and in hand: |  | 34,310 |
Total current assets: |  | 36,359
Creditors: amounts falling due within one year: | 5 | ( 1,745 ) |
Net current assets (liabilities): |  | 34,614
Total assets less current liabilities: |  | 37,231
Accruals and deferred income: |  | ( 451 ) |
Total net assets (liabilities): |  | 36,780
Members' funds
Profit and loss account: |  | 36,780 |
Total members' funds: |  | 36,780

The notes form part of these financial statements

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Balance sheet statements

For the year ending 31 October 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 1 April 2026
and signed on behalf of the board by:

Name: Deborah June Webster
Status: Director

The notes form part of these financial statements

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 October 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

  Revenue is measured at the fair value of the consideration received or receivable from (goods supplied and services rendered), net of discounts and Value Added Tax. Revenue from the above streams is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

  Other accounting policies

  Going Concern The directors have assessed a period of 12 months from the date of approval of the financial statements and consider that no material uncertainties exist that cast significant doubt about the ability of the company to continue as a going concern. Thus the directors adopt the going concern basis of accounting in preparing the financial statements. Financial instruments Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities including trade creditors and loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Taxation Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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 surplus or deficit on a straight line basis over the period of the lease. Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 0 |

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions |  | 3,525 |  |  |  | 3,525
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 3,525 |  |  |  | 3,525
Depreciation |  |  |  |  |  |
Charge for year |  | 908 |  |  |  | 908
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  | 908 |  |  |  | 908
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 2,617 |  |  |  | 2,617

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Debtors

| 2025
--- | ---
| £
Trade debtors | 1,740 |
Other debtors | 309 |
Total | 2,049

# JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 October 2025

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

| 2025
--- | ---
| £
Accruals and deferred income | 1,745 |
Total | 1,745

# COMMUNITY INTEREST ANNUAL REPORT

### JEDBURGH & DISTRICT COMMUNITY NEWS GROUP C.I.C.

### Company Number: SC826463 (Scotland)

### Year Ending: 31 October 2025

Company activities and impact

Produce a free monthly community magazine with local news, information, and promotion for community groups and businesses. Operate a community contact and information hub, providing signposting to services and support. Deliver community events, including the annual Christmas Tree Festival (decorated trees by local businesses and groups; school's and nurseries invited). Provide volunteering and skills development opportunities. Promote community cohesion, engagement, cultural heritage, and environmental awareness.

Consultation with stakeholders

Engage local residents through magazine readership and community events; content adjusted based on feedback. Consult schools and nurseries; contributions via 'Campus Corner' and feedback influence topics covered. Involve local businesses and community groups in content, advertising, and event planning; their input shapes activities. Seek input from members, volunteers and partner organisations; practical suggestions are implemented. Gather feedback via direct conversations, surveys, social media, and informal discussions; relevant feedback informs magazine content, event organisation, and community services.

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
31 March 2026

And signed on behalf of the board by:
Name: Deborah Webster
Status: Director