BEING OUTDOORS CIC

Company limited by guarantee

Company Registration Number:
12979505 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

BEING OUTDOORS CIC

Contents of the Financial Statements

for the Period Ended 31 October 2025

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

BEING OUTDOORS CIC

Directors' report period ended 31 October 2025

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

Principal activities of the company

Our mission is to build inclusive communities that support personal growth, developing a connection in nature and offering opportunities for outdoor experiences using the Forest School ethos. To fulfil our mission we: -use the outdoors and nature to provide therapeutic experiences for young people in primary and secondary schools by providing an alternative therapeutic education pathway for their individual personal development -use the combination of learning in nature and being in nature to engage children, young people and adults and develop participant’s self-esteem, nurture personal development and support intrinsic motivation for community cohesiveness. - use the outdoors and nature to improve the health and wellbeing of the community - run sessions to connect children, young people and adults with their local outdoors spaces to improve accessibility of Therapeutic Outdoor Nature Education within the community By delivering on these mission aims we hope that all learners will be supported in developing transferrable life skills and becoming stewards of our planet.



Directors

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

Graham Fletcher Shaw
 Marcella Lee-Gallon
 Patsy Leck
 Rachel Claire Monteath

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
21 July 2026

And signed on behalf of the board by:
Name: Rachel Claire Monteath
Status: Director

BEING OUTDOORS CIC

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 126,573 102,181
Cost of sales: ( 30,672 ) ( 12,122 )
Gross profit(or loss): 95,901 90,059
Administrative expenses: ( 90,696 ) ( 77,691 )
Other operating income: 0 308
Operating profit(or loss): 5,205 12,676
Interest receivable and similar income: 36 20
Interest payable and similar charges: 0 ( 2 )
Profit(or loss) before tax: 5,241 12,694
Tax: ( 2,182 ) ( 1,243 )
Profit(or loss) for the financial year: 3,059 11,451

BEING OUTDOORS CIC

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 7,518 8,629
Total fixed assets: 7,518 8,629
Current assets
Debtors: 4 12,406 9,903
Cash at bank and in hand: 8,958 13,745
Total current assets: 21,364 23,648
Creditors: amounts falling due within one year: 5 ( 7,964 ) ( 15,432 )
Net current assets (liabilities): 13,400 8,216
Total assets less current liabilities: 20,918 16,845
Provision for liabilities: ( 1,242 ) ( 228 )
Total net assets (liabilities): 19,676 16,617
Members' funds
Profit and loss account: 19,676 16,617
Total members' funds: 19,676 16,617

The notes form part of these financial statements

BEING OUTDOORS CIC

Balance sheet statements

For the year ending 31 October 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 21 July 2026
and signed on behalf of the board by:

Name: Rachel Claire Monteath
Status: Director

The notes form part of these financial statements

BEING OUTDOORS CIC

Notes to the Financial Statements

for the Period Ended 31 October 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 is measured at the fair value of the consideration received or receivable, excluding discounts or rebates.

    Tangible fixed assets depreciation policy

    Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant & machinery33% net book value

    Other accounting policies

    Deferred taxation Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. Grants Grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss. Pension costs The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

BEING OUTDOORS CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 2

BEING OUTDOORS CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 12,928 12,928
Additions 2,648 2,648
Disposals
Revaluations
Transfers
At 31 October 2025 15,576 15,576
Depreciation
At 1 November 2024 4,299 4,299
Charge for year 3,759 3,759
On disposals
Other adjustments
At 31 October 2025 8,058 8,058
Net book value
At 31 October 2025 7,518 7,518
At 31 October 2024 8,629 8,629

BEING OUTDOORS CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
£ £
Trade debtors 12,406 9,903
Total 12,406 9,903

BEING OUTDOORS CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 2,451 2,372
Accruals and deferred income 3,874 10,966
Other creditors 1,639 2,094
Total 7,964 15,432

COMMUNITY INTEREST ANNUAL REPORT

BEING OUTDOORS CIC

Company Number: 12979505 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

Our mission is to build inclusive communities that support personal growth, developing a connection in nature and offering opportunities for outdoor experiences using the Forest School ethos. To fulfil our mission we: -use the outdoors and nature to provide therapeutic experiences for young people in primary and secondary schools by providing an alternative therapeutic education pathway for their individual personal development -use the combination of learning in nature and being in nature to engage children, young people and adults and develop participant’s self-esteem, nurture personal development and support intrinsic motivation for community cohesiveness. - use the outdoors and nature to improve the health and wellbeing of the community - run sessions to connect children, young people and adults with their local outdoors spaces to improve accessibility of Therapeutic Outdoor Nature Education within the community By delivering on these mission aims we hope that all learners will be supported in developing transferrable life skills and becoming stewards of our planet. We are proud to use the Principles of Forest School to ensure that our children and young people are offered a broad and balanced experience that is learner-led and learner-centred. Learners develop through exploration, discovery, challenge and making their own choices of learning experiences as we believe this is best for empowering the learner, building confidence, social skills, self-regulation and supporting their personal development. We offer our services to schools, families, groups and organisations and are passionate about how best to support our local community to improve the accessibility of Therapeutic Outdoor Nature Education and nature connection for all. We strive to connect children, young people and families with nature and each other to build social, emotional and physical wellbeing. We help deliver the Government initiative, Holiday Activities and Food (HAF), providing specialised SEND (Special Educational Needs and Disability) and HAF outdoor provision. We collaborate with other local youth and community organisations who share our values. We have a team of highly experienced Forest School Leaders, 1:1 learning mentors and Educators who love to facilitate therapeutic outdoor education provision and WELLBEING Outdoors programmes. We build confidence, raise self-esteem and support teamwork and personal development using a variety of programmes and courses. - Outdoor Nature Education in Schools - Therapeutic Outdoor Nurture Intervention - Alternative Outdoor Nature Education Provision to support SEND children and those with an EHC (Education, Health and Care) Plan - Wellbeing sessions for Adults and Young People - After School Clubs - Holiday Camps We offer sessions at: - Schools, thereby reducing transport costs and maximising children’s learning time - Local community spaces, as these are often familiar to stakeholders and accessible by public transport - Shield Tree Wood, our private, tranquil, inspiring woodland basecamp Fundamentally we are passionate about nurturing happy, independent and self-confident learners as they make their way along their personal development journeys.

Consultation with stakeholders

We offer our services to local primary and secondary schools, including SEND schools, LA referrals, families, groups and organisations. We keep our stakeholders informed of our services via social media, our website (www.beingoutdoorscic.org), direct mailing to those subscribed to our mailing list and direct contact with schools and organisations. We connect with our stakeholders in person and via our website to invite their feedback. Our employees are keen to hear what customers think of our services and use Google forms to get feedback from Schools and holiday club customers. Where feasible, we make changes to our offering and collaborations to incorporate any changes suggested by customers or employees.

Directors' remuneration

All four directors are directly involved in the delivery of our services. Two directors are employed full-time. They plan and lead the majority of our sessions. The total amount paid or receivable by directors in respect of qualifying services was £70,204 (2024: £63,280). Additionally, the company made £1,504 pension contributions (2024: £1,164). There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
21 July 2026

And signed on behalf of the board by:
Name: Rachel Claire Monteath
Status: Director