BRANCH-OUT MK CIC

Company limited by guarantee

Company Registration Number:
08244179 (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

BRANCH-OUT MK 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

BRANCH-OUT MK 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

We offer Social & Therapeutic Horticulture sessions (either full or half days) to adults who have learning differences as well as adults with a diagnosis of Autism. The social enterprise is a supportive working environment where adults with additional needs can learn new skills and meet new people. Our service users during the period were all living within the Milton Keynes area and were either referred through Milton Keynes Council or through direct referral.

Additional information

The number of service users attending the service increased to 25 for year ending October 2025. The days available during the period included 6 full days. This equates to 69.17% Service user capacity and so there is still room for an increase in numbers. The shop has been open on a Thursday, Friday and Saturday throughout the period. We have continued to focus our service on supporting individuals with an autism diagnosis who have limited options for day services locally. During the period November 2024 - October 2025 all flower growing and supported work activities have continued to run at the site at Haversham allotments (the total growing space remains at approximately one acre). We continue to grow a wide range of cut flowers and shrubs for cut foliage’s, and have increased the number of shrubs and perennials to provide more cutting material during the off peak winter season. By the end of March 2025 we vacated York House Community Centre. It required a concerted effort over a couple of months and a number of volunteers helped with the final move. In the process we consolidated all materials and equipment at the plot and shop, and have subsequently reduced our outgoings on renting space we did not really need. In November 2024 the staff member who was dismissed in August went to ACAS to try to bring a personal case against the Project Manager for Disability discrimination, this caused considerable stress but was resolved early in 2025 with no case to answer. The employee withdrew all allegations, which were proven to be completely unfounded. This also impacted other members of the team who felt quite stressed whilst continuing with the additional duties and responsibilities that had been put upon them. However in October 2024 we appointed a new staff member for the shop, which relieved pressure on the staff team who could then solely focus on the allotment plot and service users. We have found and joined a quality assurance scheme with Social Farms & Gardens, which we intend working through during 2025/26. Staff have continued to work through a considerably difficult period with great professionalism and fortitude, and as such are highly regarded by the Project Manager and Board of Directors. On the plot major works have been successfully completed with reorganising the planting areas. The new raised annual beds were completed and all perennials moved. The shrub beds had a complete makeover with new weed suppressing membrane laid down to reduce the amount of maintenance work. The Green Gym came twice to remove the overgrown perennials which was a great help and continues to foster good community connections. Branch-out MK CIC continued to partner with Future Wolverton at the community pop up shop, we offered 5 placements in the shop for gardeners who wanted to try out the retail side of the business of growing and selling cut flowers. Our new member of staff having both retail and social care experience has proven to be a great new asset to the team, prompting a noticeable increase in sales. The street market in the Square (from April to October) was successful. We completed a number of orders for the Mayor of Milton Keynes throughout her tenure for various functions, and were involved in the MK Council Midsummer Festival, delivering a flower crown making workshop to approximately 150 adults and 70 children. The shop has continued to provide a guaranteed outlet for our retail flower sales and has proved beneficial in promoting our services. Online social media presence continues with orders for gift bouquets and sympathy arrangements, which we have now shifted our focus on to. We no longer provide wedding flower services. We trialled growing plug plants for the shop and had some success with tomatoes and strawberries. The bedding plants didn’t go so well with quite a lot of stock left over. In June we were invited to have a stall at Folk on the Green in Stony Stratford, which went extremely well and helped to further promote our organisation and shop to the wider community. In July 2025 the allotments had an open day which raised some awareness in the local village.



Directors

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

Theresa Wedderburn
 Jill Taylor
 Jacqueline-Kate Bralant

The director shown below has held office during the period of
11 January 2025 to 31 October 2025

Michelle Williams

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
28 July 2026

And signed on behalf of the board by:
Name: Theresa Wedderburn
Status: Director

BRANCH-OUT MK CIC

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 126,817 128,403
Cost of sales: ( 22,366 ) ( 41,024 )
Gross profit(or loss): 104,451 87,379
Administrative expenses: ( 116,040 ) ( 91,819 )
Operating profit(or loss): (11,589) (4,440)
Interest receivable and similar income: 10 48
Interest payable and similar charges: ( 178 ) ( 97 )
Profit(or loss) before tax: (11,757) (4,489)
Profit(or loss) for the financial year: (11,757) (4,489)

BRANCH-OUT MK CIC

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 12,981 17,228
Investments:   0 0
Total fixed assets: 12,981 17,228
Current assets
Stocks:   0 0
Debtors: 4 6,458 4,542
Cash at bank and in hand: 2,376 7,912
Investments:   0 0
Total current assets: 8,834 12,454
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 21,167 ) ( 20,495 )
Net current assets (liabilities): (12,333) (8,041)
Total assets less current liabilities: 648 9,187
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 648 9,187
Members' funds
Profit and loss account: 648 9,187
Total members' funds: 648 9,187

The notes form part of these financial statements

BRANCH-OUT MK 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 28 July 2026
and signed on behalf of the board by:

Name: Theresa Wedderburn
Status: Director

The notes form part of these financial statements

BRANCH-OUT MK 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 for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

    Other accounting policies

    Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

BRANCH-OUT MK CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 5 3

BRANCH-OUT MK 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 34,998 34,998
Additions 300 300
Disposals
Revaluations
Transfers
At 31 October 2025 35,298 35,298
Depreciation
At 1 November 2024 17,770 17,770
Charge for year 4,547 4,547
On disposals
Other adjustments
At 31 October 2025 22,317 22,317
Net book value
At 31 October 2025 12,981 12,981
At 31 October 2024 17,228 17,228

BRANCH-OUT MK CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
£ £
Trade debtors 6,458 4,542
Prepayments and accrued income 0 0
Other debtors 0 0
Total 6,458 4,542
Debtors due after more than one year: 0 0

BRANCH-OUT MK CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 1,177 1,684
Taxation and social security 5,417 6,027
Other creditors 14,573 12,784
Total 21,167 20,495

BRANCH-OUT MK CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Financial Commitments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

COMMUNITY INTEREST ANNUAL REPORT

BRANCH-OUT MK CIC

Company Number: 08244179 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

The company has delivered Social & Therapeutic Horticulture (STH) sessions to adults who have learning differences &/or with a diagnosis of Autism. Through the sessions attended adults have benefitted from improvements in their emotional, physical, mental health & wellbeing, with both reported and observed improvements in areas such as self-confidence and self-esteem. Attendees have acquired a wide range of skills through a hands-on learning approach undertaking many seasonal horticultural tasks such as seed sowing, propagation and plant care, as well as woodwork and construction projects. Attendees have also had opportunities to assist in preparing flowers for sale and retail experience in the pop-up shop in collaboration with Future Wolverton, we support five individuals in the shop including one volunteer who cannot physically access the plot. Shop sales have improved through the employment of a designated member of staff with combined retail and social care experience. Sales of cut flowers have continued well, and new products have been added to our range of gifts. In particular we have chosen to support two local craftspeople who make cards and crocheted cacti. All other items are certified fairtrade. Service user numbers have increased slightly over the period.

Consultation with stakeholders

1) Service users (adults with learning difficulties and/or autism) living within Milton Keynes: Each individual referred to Branch-out MK CIC undergoes an initial assessment, followed by a 6 week probationary period. Formal reviews are conducted annually with informal pro-gress meetings at 6 monthly intervals. Garden attendees are invited to choose their pre-ferred tasks in the morning meeting. Individuals are encouraged to make their own decisions and to express their own ideas. Every service user has a folder where s/he are encouraged to keep a record of work that they have undertaken as well as health and safety information, etc. A highly person-centred approach enables service users to have an individually tailored programme whatever their level of communication or understanding. 2) Family members / Key workers & Support staff: are invited to visit and to stay and discuss progress at the end of the day & at reviews. 3) Directors: Hold quarterly reporting meetings. 4) Milton Keynes Council: Regular feedback and meetings with Adult Social Care Team, Commissioner, Social workers. Annual Contract Monitoring identifies areas of strength as well as areas for improvement. Feedback cascaded to staff, volunteers and service users. 5) Staff Daily feedback with regular, informal catch ups, monthly supervision & annual ap-praisal meeting. 6) Volunteers: daily feedback and informal meetings. 7) WhatsApp group to share ideas between staff and volunteers. 8) Customers: feedback regarding compliments and constructive criticism collected.

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £40,576

Transfer of assets

No transfer of assets other than for full consideration

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

And signed on behalf of the board by:
Name: Theresa Wedderburn
Status: Director