JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Company limited by guarantee

Company Registration Number:
15155348 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 1 October 2024

End date: 30 September 2025

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Contents of the Financial Statements

for the Period Ended 30 September 2025

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

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The directors shown below have held office during the whole of the period from
1 October 2024 to 30 September 2025

Jennifer Smillie
Fiona Goff
Victoria Keith


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 May 2026

And signed on behalf of the board by:
Name: Jennifer Smillie
Status: Director

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Profit And Loss Account

for the Period Ended 30 September 2025

2025 2024


£

£
Turnover: 64,328 18,046
Cost of sales: ( 4,593 ) ( 1,699 )
Gross profit(or loss): 59,735 16,347
Administrative expenses: ( 46,493 ) ( 10,169 )
Operating profit(or loss): 13,242 6,178
Profit(or loss) before tax: 13,242 6,178
Tax: ( 2,547 ) ( 1,086 )
Profit(or loss) for the financial year: 10,695 5,092

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Balance sheet

As at 30 September 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 291 458
Total fixed assets: 291 458
Current assets
Cash at bank and in hand: 23,893 21,650
Total current assets: 23,893 21,650
Creditors: amounts falling due within one year: 4 ( 8,397 ) ( 17,017 )
Net current assets (liabilities): 15,496 4,633
Total assets less current liabilities: 15,787 5,091
Total net assets (liabilities): 15,787 5,091
Members' funds
Profit and loss account: 15,787 5,091
Total members' funds: 15,787 5,091

The notes form part of these financial statements

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Balance sheet statements

For the year ending 30 September 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 1 May 2026
and signed on behalf of the board by:

Name: Jennifer Smillie
Status: Director

The notes form part of these financial statements

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 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

    Tangible fixed assets depreciation policy

    SL over 3 years

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2024 500 500
Additions
Disposals
Revaluations
Transfers
At 30 September 2025 500 500
Depreciation
At 1 October 2024 42 42
Charge for year 167 167
On disposals
Other adjustments
At 30 September 2025 209 209
Net book value
At 30 September 2025 291 291
At 30 September 2024 458 458

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 4,397 1,517
Other creditors 4,000 15,500
Total 8,397 17,017

COMMUNITY INTEREST ANNUAL REPORT

JOURNEYS, LEAVES AND SEEDS (JLS) EARLY EDUCATION SPECIALIST C.I.C.

Company Number: 15155348 (England and Wales)

Year Ending: 30 September 2025

Company activities and impact

Journeys, Leaves and Seeds JLS Early Education Specialist CIC continues to provide community focused, nature-based learning and well-being opportunities for children, families, and educators across the Liverpool City Region. Our work centres on supporting emotional well-being, communication and language development, and inclusive access to outdoor learning, particularly for children with Special Educational Needs and Disabilities SEND. During the financial year September 2024 – September 2025, the company experienced significant growth in both reach and depth of impact. Across all programmes, we engaged 1,241 children through a combination of weekly forest school sessions, funded SEND family sessions, holiday provision, and community events . Key activities included: Weekly Forest School stay and play sessions at Bowring Park for preschool and homeeducated children, providing consistent opportunities for outdoor play, social connection, and early development. Fully funded SEND family forest school sessions, offering inclusive, supportive environments for children and their families, with strong attendance and consistently positive feedback. Weekend and holiday sessions, enabling wider community access to nature-based learning experiences. Delivery of a 10-week targeted therapeutic programme for Year 7 pupils with additional needs, which resulted in improved cooperation, emotional regulation, and engagement. Ongoing partnership work with Swanside Community Centre, including youth club provision, after-school clubs, and holiday activities reaching over 60 young people weekly. Continued collaboration with Growing Sudley CIC, delivering therapeutic outdoor sessions, family events, and specialist community programmes. The impact of this work has been significant. Feedback from schools, families, and partners highlights improvements in children’s confidence, emotional regulation, social interaction, and willingness to engage in new experiences. For example, children participating in therapeutic nature sessions demonstrated increased calmness and reduced behavioural incidents, alongside improved peer relationships . In addition to community delivery, the Director has provided school improvement consultancy to multiple specialist and mainstream settings. This work supports improved outcomes for children, particularly those with SEND, and generates income that is reinvested directly into the CIC to sustain and grow community provision. The company also secured £20,000 funding from The National Lottery Community Fund, enabling expansion of weekly sessions and SEND provision, alongside additional funding from Knowsley Council to support youth and home education projects . Overall, JLS C.I.C. has continued to deliver meaningful, inclusive, and accessible services that directly benefit the local community, with a strong emphasis on well-being, inclusion, and connection to nature.

Consultation with stakeholders

The company actively engages with a wide range of stakeholders including: - Children and families accessing services - Parents and carers (including those of children with SEND - Local schools and educational settings - Community organisations and partner CICs - Local authority representatives - Directors and advisory members During this reporting period, stakeholder consultation was significantly strengthened through the establishment of a Parent Advisory Board, providing structured opportunities for parents and carers to contribute to the development of services and strategic direction . Consultation methods have included: - Parent Advisory Board meetings and discussions - Informal feedback during sessions - Online booking feedback and surveys - Social media engagement and communication - Partnership discussions with community organisations Stakeholder feedback has directly informed decision-making and service development. For example: Families identified a need for more inclusive and accessible provision during holidays, particularly for children with SEND, which is now being explored as a future development priority. Feedback highlighted the importance of creating non-judgemental, welcoming environments, reinforcing the company’s approach to inclusive, family-centred practice. Parents expressed willingness to contribute financially to sustain provision, leading to consideration of small pricing adjustments and donation models. Suggestions for improved communication and visibility (e.g. clearer information about safety and session structure) are being incorporated into website and engagement strategies. This ongoing consultation ensures that the company remains responsive, community-led, and aligned with the needs of those it serves.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £30,576.03.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
1 May 2026

And signed on behalf of the board by:
Name: Jennifer Smillie
Status: Director