WHAT MAKES THE DIFFERENCE CIC

Company limited by guarantee

Company Registration Number:
SC779286 (Scotland)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

WHAT MAKES THE DIFFERENCE CIC

Contents of the Financial Statements

for the Period Ended 31 August 2025

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

WHAT MAKES THE DIFFERENCE CIC

Directors' report period ended 31 August 2025

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

Principal activities of the company

During the reporting period, the CIC continued to develop its activities in support of service leavers, veterans, first responders and the wider community. Activities Undertaken Networking and Engagement The CIC attended a range of local and national networking events to develop partnerships and raise awareness of its services. Activities included: Local and national networking events. Careers fairs and employment-focused events. Local Authority insight and engagement days. Attendance at awareness and update events relating to the FORCER Protocol and related initiatives. Workshops and Training The CIC delivered both online and in-person workshops aimed at improving communication, relationships, wellbeing, employability and transition support. Workshops were also delivered to help veterans and their families develop a better understanding of neurodiversity, its impact on individuals, relationships and daily life, and the psychological and emotional effects that can arise from a late diagnosis.



Directors

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

Alison Baird
 Richard Hilton
 Shaun Hotchkiss

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
31 May 2026

And signed on behalf of the board by:
Name: Richard Hilton
Status: Director

WHAT MAKES THE DIFFERENCE CIC

Profit And Loss Account

for the Period Ended 31 August 2025

2025 13 months to 31 August 2024


£
£
Turnover: 0 300
Cost of sales: 0
Gross profit(or loss): 0 300
Administrative expenses: ( 5,829 ) ( 5,366 )
Other operating income: 2,235
Operating profit(or loss): (3,594) (5,066)
Profit(or loss) before tax: (3,594) (5,066)
Profit(or loss) for the financial year: (3,594) (5,066)

WHAT MAKES THE DIFFERENCE CIC

Balance sheet

As at 31 August 2025

Notes 2025 13 months to 31 August 2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Cash at bank and in hand: 2,078 0
Investments:   0 0
Total current assets: 2,078 0
Creditors: amounts falling due within one year: 3 ( 10,655 ) ( 5,066 )
Net current assets (liabilities): (8,577) (5,066)
Total assets less current liabilities: (8,577) ( 5,066)
Total net assets (liabilities): (8,577) (5,066)
Members' funds
Profit and loss account: (8,577) ( 5,066)
Total members' funds: ( 8,577) (5,066)

The notes form part of these financial statements

WHAT MAKES THE DIFFERENCE 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 31 May 2026
and signed on behalf of the board by:

Name: Alison Baird
Status: Director

The notes form part of these financial statements

WHAT MAKES THE DIFFERENCE 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

WHAT MAKES THE DIFFERENCE CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 13 months to 31 August 2024
    Average number of employees during the period 0 0

WHAT MAKES THE DIFFERENCE CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Creditors: amounts falling due within one year note

2025 13 months to 31 August 2024
£ £
Other creditors 10,655 5,066
Total 10,655 5,066

COMMUNITY INTEREST ANNUAL REPORT

WHAT MAKES THE DIFFERENCE CIC

Company Number: SC779286 (Scotland)

Year Ending: 31 August 2025

Company activities and impact

Community Benefit The CIC provided community benefit through: Workshops and training activities. Coaching and support conversations. Relationship-building activities with individuals, community groups and organisations. The development of partnerships intended to improve future support opportunities for beneficiaries. The CIC continued to build its network, resources and delivery capability to increase its future impact and community reach.

Consultation with stakeholders

Community and Partnership Development Relationships were developed with veteran, community and support organisations. The CIC established connections with local community hubs and maintained engagement where opportunities and resources allowed. The CIC also engaged in discussions with a local authority regarding the provision of dedicated local support services. These discussions remained ongoing at the end of the reporting period and may provide future opportunities to enhance support for beneficiaries within the local community.

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 May 2026

And signed on behalf of the board by:
Name: Richard Hilton
Status: Director