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# PUĀWAI CIC

## Company limited by guarantee

## Company Registration Number:
15883985 (England and Wales)

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

## Period of accounts

## Start date: 7 August 2024

## End date: 31 August 2025

# PUĀWAI CIC

## Contents of the Financial Statements

for the Period Ended 31 August 2025

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

# PUĀWAI CIC

## Profit And Loss Account

for the Period Ended 31 August 2025

| 13 months to 31 August 2025
--- | ---
| £
Turnover: | 2,956 |
Cost of sales: | ( 1,733 ) |
Gross profit(or loss): | 1,223
Distribution costs: | 0 |
Administrative expenses: | ( 1,458 ) |
Other operating income: | 0 |
Operating profit(or loss): | (235)
Interest receivable and similar income: | 2 |
Profit(or loss) before tax: | (233)
Tax: | 0 |
Profit(or loss) for the financial year: | (233)

# PUĀWAI CIC

## Balance sheet

As at 31 August 2025

| Notes | 13 months to 31 August 2025
--- | --- | ---
|  | £
Fixed assets
Investments: |  | 0 |
Total fixed assets: |  | 0
Current assets
Cash at bank and in hand: |  | 3,194 |
Total current assets: |  | 3,194
Creditors: amounts falling due within one year: | 3 | ( 1,357 ) |
Net current assets (liabilities): |  | 1,837
Total assets less current liabilities: |  | 1,837
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | ( 2,070 ) |
Total net assets (liabilities): |  | (233)
Members' funds
Profit and loss account: |  | (233) |
Total members' funds: |  | ( 233)

The notes form part of these financial statements

# PUĀWAI CIC

## Balance sheet statements

For the year ending 31 August 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 30 April 2026
and signed on behalf of the board by:

Name: Ms Del Kiwiroa Marshall
Status: Director

The notes form part of these financial statements

# PUĀWAI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 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

# PUĀWAI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 13 months to 31 August 2025
  --- | ---
  Average number of employees during the period | 1 |

  The company is operated by a single director. Additional teaching services are provided by freelance contractors who are not employees of the company.

# PUĀWAI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

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

| 13 months to 31 August 2025
--- | ---
| £
Other creditors | 1,357 |
Total | 1,357

This balance relates to amounts owed to the director, comprising: - £1,000 for services provided in respect of programme delivery and administration - £312 reimbursement of business-related home office expenses incurred on behalf of the company - £45 loan advanced to the company for startup costs

# COMMUNITY INTEREST ANNUAL REPORT

### PUĀWAI CIC

### Company Number: 15883985 (England and Wales)

### Year Ending: 31 August 2025

Company activities and impact

Puawai CIC provides courses in te reo Maori - the indigenous language of Aotearoa New Zealand - for learners based in the UK and EU. Courses are open to the public, with a particular focus on supporting the Maori and New Zealand diaspora. The company opened for business in August 2024. During the financial year 2024–2025, the company’s activities benefited the community in the following ways: - 21 learners participated in in-person beginner and advanced beginner te reo Maori classes delivered in East London during the September 2024 academic term, increasing access to language learning within the local Maori and New Zealand community - 20 learners participated in short online courses delivered in May 2025, including participants based in both the UK and EU, improving access for geographically dispersed communities - the majority of learners were connected to the Maori and New Zealand community through established networks, demonstrating strong engagement and uptake within the diaspora - learners were able to access structured te reo Maori education aligned to UK and European evening time zones, enabling participation alongside work and family commitments - the programme supported the visibility and use of te reo Maori within the UK and EU, contributing to the maintenance and development of language and cultural connection among diaspora communities.

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
30 April 2026

And signed on behalf of the board by:
Name: Ms Del Kiwiroa Marshall
Status: Director