HALF MOON COMMUNITY CIC

Company limited by guarantee

Company Registration Number:
16112706 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 2 December 2024

End date: 31 December 2025

HALF MOON COMMUNITY CIC

Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit and loss
Balance sheet
Additional notes
Community Interest Report

HALF MOON COMMUNITY CIC

Profit And Loss Account

for the Period Ended 31 December 2025

13 months to 31 December 2025


£
Turnover: 1,878
Gross profit(or loss): 1,878
Administrative expenses: ( 1,205 )
Operating profit(or loss): 673
Profit(or loss) before tax: 673
Profit(or loss) for the financial year: 673

HALF MOON COMMUNITY CIC

Balance sheet

As at 31 December 2025

Notes 13 months to 31 December 2025


£
Current assets
Cash at bank and in hand: 673
Total current assets: 673
Net current assets (liabilities): 673
Total assets less current liabilities: 673
Total net assets (liabilities): 673
Members' funds
Profit and loss account: 673
Total members' funds: 673

The notes form part of these financial statements

HALF MOON COMMUNITY CIC

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 18 August 2026
and signed on behalf of the board by:

Name: C.Clifton
Status: Director

The notes form part of these financial statements

HALF MOON COMMUNITY CIC

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

    Other accounting policies

    Accounting Policy for 1. Basis of Accounting The company prepares its accounts on a Cash Basis. Cash Basis: Income is recorded when received and expenses when paid. Accruals Basis: Income is recorded when earned and expenses when incurred, regardless of when money changes hands. 2. Revenue Recognition Grant Funding: Grants are recognized as income in the period they are received. If a grant is restricted to a specific project, it is tracked separately to ensure it is spent only on that project. Trading Income: Revenue from the sale of goods or services is recognized at the point of sale. Donations: All donations are recorded as income upon receipt. 3. Expenditure Expenses are recorded in the period they relate to. All expenditures must be approved by the Director & Core group and supported by a valid receipt or invoice. 4. Asset Management & The Asset Lock In accordance with CIC regulations, the company maintains a strict asset lock. All assets, including cash reserves and physical equipment, are dedicated to the community interest of the company. Fixed Assets: Assets with a value over [e.g., £500] are capitalized and listed on the balance sheet. Depreciation: Fixed assets are depreciated on a straight-line basis over their estimated useful life [e.g., 3–5 years]. Disposal: Assets may only be transferred to another asset-locked body (such as another CIC or charity) or sold at full market value, with proceeds reinvested into the community purpose. 6. Financial Reporting & Governance Review: Financial statements will be reviewed by the Board of Directors Annual Filing: The company will file an annual CIC Report (Form CIC34) and financial accounts with Companies House within the statutory deadline.

HALF MOON COMMUNITY CIC

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

COMMUNITY INTEREST ANNUAL REPORT

HALF MOON COMMUNITY CIC

Company Number: 16112706 (England and Wales)

Year Ending: 31 December 2025

Company activities and impact

Half Moon Community CIC stewards five acres of land on the Bidwell Brook corridor near Tigley, South Devon. The company was incorporated in December 2024, giving formal structure to a volunteer-led community land project that has been running on the site since 2015. This report covers our first financial period, ending 31st December 2025. We have no employees and no paid staff: everything described below was delivered by our volunteer core group and the wider community of volunteers who come to the land. Activities during the period: - A weekly, open-access community gardening club, running 24 times with 30+ participants through the season, growing vegetables, herbs and flowers together. Regular attenders included older, disabled and neurodivergent gardeners, and the group is deliberately multi-generational. - 'A Place for Children', a regular pre-school family nature connection group offering nature-based play, art and singing for parents and young children (72 attendances). - Regular heritage land skills workshops, including willow harvesting and willow crafts, dead hedging, biodynamics, coppicing, tree care, composting and seed saving. - Two community biodiversity surveys of our species-rich meadow, which is close to Priority Habitat status. Records are shared with the Devon Biodiversity Records Centre so that they contribute to the county picture. - Fourten seasonal celebrations, storytelling sessions, community fireside sharing circles and therapeutic nature-based workshops held by local practitioners and artists. - A community bird box installation event in autumn 2025, supported by a Wild About Devon Community Wildlife Fund grant. Local conservationist and educator Mike Ingram led an accessible talk on bird habitats and box types before guiding participants in numbering, logging and installing six WoodStone nest boxes across the site, providing durable, predator-resistant nesting habitat for declining cavity-nesting species on the Bidwell Brook wildlife corridor. How these activities have benefited the community: - Wellbeing and reduced isolation. The gardening club gives local people a shared, physically active purpose outdoors in company. 100% of 12 respondents to our seasonal feedback form said that gardening at Half Moon had given them a wellbeing boost, and all twelve reported gaining knowledge or skills. - Children and families experienced togetherness and nature connection, boosting land access and inclusion of low income families and those without transport, familial bonding, co-regulation and children's early years creative, sensory and fine and gross motor skills development. - Access and inclusion. A grant (£400) from the Warburtons Community Grants programme allowed us to replace donated tools that had become blunt and unsafe. A new wheelbarrow reduced the walk between the barn and the growing site for older members, weed pullers made weeding possible for disabled members, and knee pads and children's gloves widened who could take part. 27 people were directly supported by this and around 23 more indirectly. An Alpkit Foundation award (£150) went towards a lockable tool store, so that tools no longer have to be carried the length of the site at the start and end of every session. - Intergenerational and family connection. 16 people aged 6-60 took part in the bird box installation and the first monitoring event. 100% of participants reported learning something new about birds and their nesting habitats, and 91% of those at the monitoring event said they felt inspired to improve bird habitats at home. - Food. Produce harvested at the gardening club is shared among those taking part, supporting the diets of lower-income members and reducing food miles. - Nature recovery. Meadow management, woodland and brookside habitat work, coppicing, composting and the installation of nesting habitat all contribute to biodiversity on the site and to the wider ecological network of the Bidwell Brook corridor. This benefits the wild inhabitants of the land as well as the people who visit it. All activities are open to the wider local community rather than to members only, and are offered free or at low cost. Grant income in the period came from the Wild About Devon fund (£298, spent on nest boxes and event facilitation), Warburtons Community Grants (£400, spent on tools, PPE, a wheelbarrow and a contribution to public liability insurance) and an Alpkit Foundation award of £150 towards a tool store. All grant funds were spent on the community activities described above.

Consultation with stakeholders

Our stakeholders are: -The volunteers and core group members who steward the land and run our activities. - Local people who take part: families with pre-school children, older people, disabled and neurodivergent participants, and neighbours in the Tigley, Dartington and Totnes areas. - Freelance facilitators and specialists who lead workshops on the site. - Neighbouring landholders and organisations along the Bidwell Brook corridor, and county-level partners including the Devon Biodiversity Records Centre and Devon Wildlife Trust. - Our funders; the Warburton’s Foundation, Alpkit Foundation and Wild About Devon Community Wildlife Fund (Devon Communities Together). - The land itself and its more-than-human inhabitants, whose condition our decisions directly affect. How our stakeholders have been consulted: - We gathered feedback from participants at the end of sessions and events, and separately from facilitators about their experience of using the site. We record attendance at every session and event and run written surveys of participants. - The core group meets regularly and takes decisions by consensus. Where a decision affects everyone involved with the land, it is put to a wider collective vote. - Rather than employing traditional top-down planning, in 2025 we held a whole-day permaculture design session on site to integrate the perspectives of both the human stakeholders and the natural environment. Members walked the land together and mapped needs, constraints and opportunities in place rather than in a meeting room. This produced a shared design map that now guides development of the site. - We also hold facilitated sessions of Listening With The Land, in which the site's different areas, ecosystems and species are attended to and heard through a group embodied ecological presencing approach. - What emerges is treated as one input alongside ecological survey data (natural water runoff patterns, soil composition, existing biodiversity counts, and solar orientation) and participant feedback. What we have done in response: - Facilities. Participants and facilitators told us repeatedly that our single compost toilet, up a steep stair and some distance from the main activity areas, was inaccessible to small children, older people and anyone with limited mobility. We lost a regular older women's group because of it. In response we made accessible facilities our main funding priority for the year and submitted applications accordingly. Funding was secured (2026), and a new, accessible compost toilet is now being built close to the main activity areas. - Tools and safety. Feedback from a willow pruning and wreath-making workshop in November 2024 showed that our worn donated tools were limiting both the quality and the safety of the work, and were excluding older and less able volunteers. We applied for and received small grants to replace them, as described in Part 1. - Timing of events. Feedback showed that attendance and enjoyment were markedly better at weekends, so we moved our nature connection events off weekdays. - Staffing of events. Facilitators reported that running events single-handed left logistics such as parking unmanaged. We now run events with at least two people on site. - Site development. The permaculture design day directly shaped our development priorities, including water storage, a wetland area and a polytunnel, and these have become the focus of our subsequent consultation and fundraising work in 2026.

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
18 August 2026

And signed on behalf of the board by:
Name: Carol Clifton
Status: Director