OSHAY'S BRAIN DOMAIN'S CIC

Company limited by guarantee

Company Registration Number:
SC622804 (Scotland)

Unaudited statutory accounts for the year ended 28 February 2026

Period of accounts

Start date: 1 March 2025

End date: 28 February 2026

OSHAY'S BRAIN DOMAIN'S CIC

Contents of the Financial Statements

for the Period Ended 28 February 2026

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

OSHAY'S BRAIN DOMAIN'S CIC

Directors' report period ended 28 February 2026

The directors present their report with the financial statements of the company for the period ended 28 February 2026

Directors

The directors shown below have held office during the whole of the period from
1 March 2025 to 28 February 2026

Maryelen McPhail
Paula McPhail


The directors shown below have held office during the period of
1 March 2025 to 1 January 2026

Alison McNamara
Valarie Ann Lewis


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
15 July 2026

And signed on behalf of the board by:
Name: Maryelen McPhail
Status: Director

OSHAY'S BRAIN DOMAIN'S CIC

Profit And Loss Account

for the Period Ended 28 February 2026

2026 2025


£

£
Turnover: 28,904 31,889
Cost of sales: 0 0
Gross profit(or loss): 28,904 31,889
Administrative expenses: ( 29,821 ) ( 33,462 )
Operating profit(or loss): (917) (1,573)
Interest receivable and similar income: 2 6
Interest payable and similar charges: ( 55 )
Profit(or loss) before tax: (915) (1,622)
Tax: 588
Profit(or loss) for the financial year: (327) (1,622)

OSHAY'S BRAIN DOMAIN'S CIC

Balance sheet

As at 28 February 2026

Notes 2026 2025


£

£
Fixed assets
Tangible assets: 3 219 824
Total fixed assets: 219 824
Current assets
Cash at bank and in hand: 1,872 10,013
Total current assets: 1,872 10,013
Creditors: amounts falling due within one year: 4 ( 23 ) ( 610 )
Net current assets (liabilities): 1,849 9,403
Total assets less current liabilities: 2,068 10,227
Creditors: amounts falling due after more than one year: 5 ( 5,822 ) ( 5,223 )
Accruals and deferred income: ( 1,930 ) ( 10,361 )
Total net assets (liabilities): (5,684) (5,357)
Members' funds
Profit and loss account: (5,684) ( 5,357)
Total members' funds: ( 5,684) (5,357)

The notes form part of these financial statements

OSHAY'S BRAIN DOMAIN'S CIC

Balance sheet statements

For the year ending 28 February 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 15 July 2026
and signed on behalf of the board by:

Name: Maryelen McPhail
Status: Director

The notes form part of these financial statements

OSHAY'S BRAIN DOMAIN'S CIC

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 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

OSHAY'S BRAIN DOMAIN'S CIC

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 0 2

OSHAY'S BRAIN DOMAIN'S CIC

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 March 2025 2,043 2,043
Additions
Disposals
Revaluations
Transfers
At 28 February 2026 2,043 2,043
Depreciation
At 1 March 2025 1,219 1,219
Charge for year 605 605
On disposals
Other adjustments
At 28 February 2026 1,824 1,824
Net book value
At 28 February 2026 219 219
At 28 February 2025 824 824

OSHAY'S BRAIN DOMAIN'S CIC

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Creditors: amounts falling due within one year note

2026 2025
£ £
Taxation and social security 23 610
Total 23 610

OSHAY'S BRAIN DOMAIN'S CIC

Notes to the Financial Statements

for the Period Ended 28 February 2026

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

2026 2025
£ £
Other creditors 5,822 5,223
Total 5,822 5,223

COMMUNITY INTEREST ANNUAL REPORT

OSHAY'S BRAIN DOMAIN'S CIC

Company Number: SC622804 (Scotland)

Year Ending: 28 February 2026

Company activities and impact

During the past year, Oshay’s Brain Domains CIC has continued to develop and expand its specialist support for neurodivergent children, adults and families across Ayrshire and beyond. Our services have grown to include supervised child contact, supported handovers, brain-based assessments, parent coaching, training, and practical support for families affected by FASD, ADHD, Autism, trauma and other neurodevelopmental differences. A significant area of growth has been the development of our specialist Child Contact Centre. By combining trauma-informed and neurodiversity-affirming practice, we provide a safe, supportive environment that meets the needs of children and families whose needs are often not fully understood within traditional services. We have also strengthened our reporting, court support and professional liaison services to ensure children remain at the centre of every decision. Alongside our direct work with families, we have continued to raise awareness of neurodiversity through professional training, community engagement and collaborative working with schools, social work, health professionals, solicitors and other partner organisations. Our aim remains to improve understanding, reduce stigma and provide practical strategies that improve outcomes for individuals and families.

Consultation with stakeholders

Throughout the year we have continued to work closely with the families we support, alongside professionals including social workers, solicitors, schools, health services and community organisations. Their feedback has directly influenced the development of our services, ensuring they remain responsive to the changing needs of children and families. This collaborative approach has strengthened our relationships with local partners and increased confidence in the specialist support we provide. Regular consultation has helped us refine our child contact service, expand our family support offer and identify gaps in local provision for neurodivergent individuals. Looking ahead, Oshay’s remains committed to developing innovative, trauma-informed and neurodiversity-affirming services that place the wellbeing and long-term outcomes of children and families at the heart of everything we do.

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
15 July 2026

And signed on behalf of the board by:
Name: Maryelen McPhail
Status: Director