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# THE HONG KONG SCOTS CIC

## Company limited by guarantee

## Company Registration Number:
SC728635 (Scotland)

## Unaudited statutory accounts for the year ended 30 April 2026

## Period of accounts

## Start date: 1 May 2025

## End date: 30 April 2026

# THE HONG KONG SCOTS CIC

## Contents of the Financial Statements

for the Period Ended 30 April 2026

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

# THE HONG KONG SCOTS CIC

## Profit And Loss Account

for the Period Ended 30 April 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Turnover: | 10,643 | 8,629
Cost of sales: | ( 1,626 ) |
Gross profit(or loss): | 9,017 | 8,629
Administrative expenses: | ( 12,506 ) | ( 25 )
Operating profit(or loss): | (3,489) | 8,604
Interest payable and similar charges: |  | ( 10,716 )
Profit(or loss) before tax: | (3,489) | (2,112)
Profit(or loss) for the financial year: | (3,489) | (2,112)

# THE HONG KONG SCOTS CIC

## Balance sheet

As at 30 April 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Creditors: amounts falling due within one year: | 3 | ( 3,489 ) | ( 2,073 )
Net current assets (liabilities): |  | (3,489) | 688
Total assets less current liabilities: |  | (3,489) | 688
Total net assets (liabilities): |  | (3,489) | 688
Members' funds
Profit and loss account: |  | (3,489) | 688
Total members' funds: |  | ( 3,489) | 688

The notes form part of these financial statements

# THE HONG KONG SCOTS CIC

## Balance sheet statements

For the year ending 30 April 2026 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 7 May 2026
and signed on behalf of the board by:

Name: Kwan Tai Michael Mo
Status: Director

The notes form part of these financial statements

# THE HONG KONG SCOTS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2026

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

# THE HONG KONG SCOTS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2026

- ## 2. Employees

  | 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# THE HONG KONG SCOTS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2026

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

| 2026 | 2025
--- | --- | ---
| £ | £
Other creditors | 3,489 | 2,073
Total | 3,489 | 2,073

# COMMUNITY INTEREST ANNUAL REPORT

### THE HONG KONG SCOTS CIC

### Company Number: SC728635 (Scotland)

### Year Ending: 30 April 2026

Company activities and impact

During the financial year 2025/26, the organisation's activities have benefited the community in the following ways: New Scots with Hong Kong heritage have been able to access signposting services either by visiting our online platforms (website, Facebook, X [formerly Twitter], Instagram, or Signal messaging) or through regular digital communications. 1)In the financial year, 1,184 followers have been supplied with regular information through X (formerly Twitter); 2)The organisation reached approximately 1,274 individuals via digital channels (WhatsApp, Signal, email, and social media), with 742 recognised as residing in Scotland, and delivered 113 signposting actions (enquiries and cases) to connect them with appropriate services; 3)7 events were hosted between February and April 2025, comprising 3 webinars on protest rights in the UK and pest control in Scotland (serving 305 participants in total), 2 small-scale community hubs in Edinburgh (serving 7 participants), and 2 immigration and citizenship workshops in Edinburgh and Glasgow (serving 164 attendees). 4)Two seasonal leaflets were prepared to provide practical guidance on daily life, language, employment, and education, with distribution planned through community venues where Hong Kong New Scots frequently visit. 5)The organisation has provided project-based volunteering opportunities for 12 Hongkongers who are seeking asylum in Scotland. These activities have had tangible impacts, including assisting individuals with employment support (e.g., overcoming language and qualification barriers to secure full-time jobs), family integration (e.g., guidance on school enrolment and building community connections), housing difficulties (e.g., preparing documents to avoid upfront rent demands), and workplace discrimination (e.g., referrals to specialist organisations for legal and emotional support). Furthermore, after efforts made by our group along with other Hong Kong diaspora groups, the UK Government reversed the requirement for British National (Overseas) Passport holders to apply for Electronic Travel Authorisation (ETA). It kept families and friends of our communities who would like to visit Scotland and the whole UK without the need to apply for ETA. After our effort at the UN Committee on Economic, Social, and Cultural Rights, the Committee recommended the UK Government to impose Home Fee Status for BN(O) visa holders, lift off any job restriction barriers such as working as sports person, and resume integration funding for organisations helping Hongkongers relocated to the UK, including Scotland. The Scottish Government pledged to allow refugee integration funding to be used on programmes facilitating integration of Hongkongers in Scotland from October 2025 onwards.

Consultation with stakeholders

The company's stakeholders are active attendees of and followers of The Hong Kong Scots, and the Hong Kong community residing in Edinburgh and Glasgow. The company's directors used to work in the Hong Kong District Council for several years and developed the business model for the community organisation based on their experience of liaising and networking with residents. We asked every attendee to complete a short questionnaire while applying and join the debrief. The questionnaire helped us build a profile of the needs of the New Scots with Hong Kong heritage and what we can do to deliver our missions more effectively. We encouraged volunteers and affiliates who attended our activities to develop ideas for the CIC they would like to be provided in the future.

Directors' remuneration

Within the financial year, the director, Tsz Kin Kwok, received remuneration of £780 as salary for services provided in executing the SHIP 2023/24 project, and £1,600 as salary for services provided in executing the SHIP 25 project. Both projects are commissioned by the Convention of Scottish Local Authorities (COSLA).

Transfer of assets

No transfer of assets other than for full consideration

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

And signed on behalf of the board by:
Name: Kwan Tai Michael Mo
Status: Director