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# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Company limited by guarantee

## Company Registration Number:
08704098 (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

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## 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 |

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

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

Principal activities of the company

The principal activity of the company is a social enterprise which encourages and supports people to learn to cook good quality, affordable food from scratch so that they can embrace healthy eating at home by running practical activities and structured workshops. We support people to develop skills from upcycling to confidence, to progress to further training and employment.

Directors

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

David Hocking
Darren Moss
Elizabeth Sullivan
Graham Lewis

Secretary Simone Kloos-Parris

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
18 June 2026

And signed on behalf of the board by:
Name: David Hocking
Status: Director

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Profit And Loss Account

for the Period Ended 30 September 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 285,347 | 244,387
Cost of sales: | ( 19,690 ) | ( 16,274 )
Gross profit(or loss): | 265,657 | 228,113
Administrative expenses: | ( 188,222 ) | ( 232,570 )
Operating profit(or loss): | 77,435 | (4,457)
Profit(or loss) before tax: | 77,435 | (4,457)
Tax: | ( 1,397 ) | 0
Profit(or loss) for the financial year: | 76,038 | (4,457)

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 408,461 | 374,080
Total fixed assets: |  | 408,461 | 374,080
Current assets
Debtors: | 4 | 1,024 | 1,169
Cash at bank and in hand: |  | 117,322 | 66,651
Total current assets: |  | 118,346 | 67,820
Creditors: amounts falling due within one year: | 5 | ( 87,571 ) | ( 60,071 )
Net current assets (liabilities): |  | 30,775 | 7,749
Total assets less current liabilities: |  | 439,236 | 381,829
Creditors: amounts falling due after more than one year: | 6 | ( 359,657 ) | ( 378,288 )
Total net assets (liabilities): |  | 79,579 | 3,541
Members' funds
Profit and loss account: |  | 79,579 | 3,541
Total members' funds: |  | 79,579 | 3,541

The notes form part of these financial statements

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## 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 18 June 2026
and signed on behalf of the board by:

Name: David Hocking
Status: Director

The notes form part of these financial statements

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## 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

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

  Tangible fixed assets depreciation policy

  Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate Furniture, fittings & equipment 20% straight line Building 2% straight line Plant & machinery 4% straight line General equipment 20% straight line

  Other accounting policies

  Pensions The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the company during the year. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 7 | 6

  The average number of persons employed by the company (including directors) during the year, was 7 (2024 -6).

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## 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 | 381,550 | 0 | 2,237 | 0 | 0 | 383,787
Additions | 0 | 0 | 35,847 | 9,888 | 0 | 45,735
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 30 September 2025 | 381,550 | 0 | 38,084 | 9,888 | 0 | 429,522
Depreciation |  |  |  |  |  |
At 1 October 2024 | 7,631 | 0 | 2,076 | 0 | 0 | 9,707
Charge for year | 7,631 | 0 | 1,745 | 1,978 | 0 | 11,354
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 30 September 2025 | 15,262 | 0 | 3,821 | 1,978 | 0 | 21,061
Net book value |  |  |  |  |  |
At 30 September 2025 | 366,288 | 0 | 34,263 | 7,910 | 0 | 408,461
At 30 September 2024 | 373,919 | 0 | 161 | 0 | 0 | 374,080

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 0 | 90
Prepayments and accrued income | 1,024 | 1,079
Other debtors | 0 | 0
Total | 1,024 | 1,169
Debtors due after more than one year: | 0 | 0

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 September 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 300 | 0
Taxation and social security | 2,722 |
Accruals and deferred income | 70,331 | 46,405
Other creditors | 14,218 | 13,666
Total | 87,571 | 60,071

7 Loans and borrowings Non-current loans and borrowings 2025 £ 2024 £ Other borrowings 1,000 12,000 Current loans and borrowings 2025 £ 2024 £ Other borrowings 12,000 12,000

# WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 1,000 | 12,000
Other creditors | 358,657 | 366,288
Total | 359,657 | 378,288

7 Loans and borrowings Non-current loans and borrowings 2025 £ 2024 £ Other borrowings 1,000 12,000 Current loans and borrowings 2025 £ 2024 £ Other borrowings 12,000 12,000 Page

# COMMUNITY INTEREST ANNUAL REPORT

### WHOLE AGAIN COMMUNITIES COMMUNITY INTEREST COMPANY

### Company Number: 08704098 (England and Wales)

### Year Ending: 30 September 2025

Company activities and impact

During the year, Whole Again Communities CIC benefited the community in the following ways: * provided a welcoming community hub in Penzance, supporting an average of 80 to 100 people per day through affordable meals, free soup, social connection and access to support services * delivered approximately 200 meals per week, helping local people access nutritious food at low cost during a period of continued financial pressure * provided volunteering opportunities for up to 45 active volunteers, helping individuals build confidence, develop skills and gain experience that can support progression into employment, training or further volunteering * delivered practical cooking activities and workshops that enabled participants to learn how to prepare healthy, affordable meals from scratch * hosted community activities, social prescribing sessions and wellbeing programmes that reduced social isolation and encouraged people to take part in community life * worked in partnership with local organisations and agencies to improve access to advice, health and wellbeing services, housing support, energy advice and other practical assistance * delivered holiday activities and food provision for children and families, helping to reduce holiday hunger and provide safe, positive activities during school breaks * supported people experiencing loneliness, poor mental health, financial hardship and other barriers to participation, helping them improve confidence, wellbeing and community connections * continued to provide a pathway from volunteering into increased responsibility, skills development and employment opportunities, with several members of staff having originally joined the organisation as volunteers.

Consultation with stakeholders

The company's stakeholders include service users, volunteers, staff, partner organisations, funders, local residents and community groups. The directors and staff engage with stakeholders on a daily basis through the operation of the community hub. Feedback is gathered through registration and monitoring forms, participant questionnaires, volunteer discussions, partner meetings, funding evaluations, informal conversations and the company's Annual General Meeting held on 13 March 2025. As a community-based organisation, many of our activities have developed directly in response to feedback and identified local need. Consultation with service users, volunteers and partners has informed the development of affordable food provision, community meals, wellbeing activities, social prescribing programmes, holiday activities for children and families, and opportunities for volunteering and skills development. Regular feedback has also helped us identify emerging issues affecting local people, including the rising cost of living, social isolation, food insecurity and barriers to accessing support. In response, we have adapted and expanded activities, strengthened partnership working and continued to provide a welcoming and accessible community hub where people can access practical support, information and social connection.

Directors' remuneration

Elizabeth Sullivan and Graham Lewis received remuneration from the company during the financial year in connection with their employed operational roles. Their remuneration related to the delivery and management of the company's activities and services and was paid under normal employment arrangements. The role of director was voluntary and no remuneration was paid specifically for carrying out director duties.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
18 June 2026

And signed on behalf of the board by:
Name: David Hocking
Status: Director