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# KOTTONOLOGY C.I.C.

## Company limited by guarantee

## Company Registration Number:
NI724276 (Northern Ireland)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 2 December 2024

## End date: 31 December 2025

# KOTTONOLOGY C.I.C.

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# KOTTONOLOGY C.I.C.

## Profit And Loss Account

for the Period Ended 31 December 2025

| 13 months to 31 December 2025
--- | ---
| £
Turnover: | 0 |
Cost of sales: | ( 206 ) |
Gross profit(or loss): | (206)
Distribution costs: | 0 |
Administrative expenses: | ( 1,317 ) |
Other operating income: | 0 |
Operating profit(or loss): | (1,523)
Interest receivable and similar income: | 0 |
Interest payable and similar charges: | 0 |
Profit(or loss) before tax: | (1,523)
Tax: | 0 |
Profit(or loss) for the financial year: | (1,523)

# KOTTONOLOGY C.I.C.

## Balance sheet

As at 31 December 2025

| Notes | 13 months to 31 December 2025
--- | --- | ---
|  | £
Fixed assets
Intangible assets: |  | 0 |
Tangible assets: |  | 0 |
Investments: |  | 0 |
Total fixed assets: |  | 0
Current assets
Stocks: |  | 0 |
Debtors: | 3 | 169 |
Cash at bank and in hand: |  | 0 |
Investments: |  | 0 |
Total current assets: |  | 169
Prepayments and accrued income: |  | 0 |
Creditors: amounts falling due within one year: | 4 | ( 1,692 ) |
Net current assets (liabilities): |  | (1,523)
Total assets less current liabilities: |  | (1,523)
Creditors: amounts falling due after more than one year: |  | 0 |
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | 0 |
Total net assets (liabilities): |  | (1,523)
Members' funds
Profit and loss account: |  | (1,523) |
Total members' funds: |  | ( 1,523)

The notes form part of these financial statements

# KOTTONOLOGY C.I.C.

## Balance sheet statements

For the year ending 31 December 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 10 August 2026
and signed on behalf of the board by:

Name: Shauna Crilly
Status: Director

The notes form part of these financial statements

# KOTTONOLOGY C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 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

# KOTTONOLOGY C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 13 months to 31 December 2025
  --- | ---
  Average number of employees during the period | 0 |

# KOTTONOLOGY C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Debtors

| 13 months to 31 December 2025
--- | ---
| £
Trade debtors | 0 |
Prepayments and accrued income | 0 |
Other debtors | 169 |
Total | 169

# KOTTONOLOGY C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 December 2025

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

| 13 months to 31 December 2025
--- | ---
| £
Bank loans and overdrafts | 0 |
Amounts due under finance leases and hire purchase contracts | 0 |
Trade creditors | 0 |
Taxation and social security | 0 |
Accruals and deferred income | 0 |
Other creditors | 1,692 |
Total | 1,692

# COMMUNITY INTEREST ANNUAL REPORT

### KOTTONOLOGY C.I.C.

### Company Number: NI724276 (Northern Ireland)

### Year Ending: 31 December 2025

Company activities and impact

During the financial year, the company developed and launched Kottonology, an online clothing business intended to benefit people affected by sensitive skin, eczema, psoriasis, fibromyalgia and other chronic health conditions. The company developed a range of clothing made primarily from organic cotton, with an emphasis on avoiding synthetic fibres and unnecessary processing. The purpose was to give health-conscious consumers and people with sensitive skin greater access to comfortable clothing made from more natural materials. The company also established relationships with relevant charities and developed products intended to raise funds and awareness for organisations supporting people affected by skin conditions and chronic illness. These included DEBRA UK, the National Eczema Society, FMA UK and PAPAA. The arrangements were designed so that an agreed contribution would be made from qualifying product sales. Kottonology attended the Allergy and Free From Show in May 2025. This provided an opportunity to speak directly with people affected by allergies, sensitive skin and related health concerns, explain the purpose of the company, and gather feedback to inform the development of its products and future community activities. The company remained at an early stage during the financial year and did not generate commercial turnover or make charitable distributions. However, the work completed during the year established the products, partnerships and operating platform required to pursue its community purpose and generate future support for its partner organisations.

Consultation with stakeholders

The company’s stakeholders included people affected by sensitive skin, allergies, eczema, psoriasis, fibromyalgia and other chronic health conditions; prospective customers seeking clothing made from natural materials; and the charities and community organisations connected with the company’s products. The company consulted prospective customers directly at the Allergy and Free From Show in May 2025. Conversations focused on customers’ experiences of sensitive skin and allergies, their concerns about synthetic fabrics, and what they wanted from comfortable everyday clothing. Feedback was also gathered through discussions with visitors and people who registered an interest in the company. The company consulted relevant organisations, including DEBRA UK, the National Eczema Society, FMA UK, PAPAA and Baby Basics, through correspondence and discussions about suitable products, the needs of the communities they support, use of their names and branding, and proposed fundraising or product-donation arrangements. In response to this consultation, the company strengthened its focus on clothing made primarily from organic cotton, developed charity-linked product ranges, adopted arrangements for contributions from qualifying sales, and continued developing products intended to be suitable for people seeking comfortable clothing with fewer synthetic materials.

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
10 August 2026

And signed on behalf of the board by:
Name: Shauna Crilly
Status: Director