COLLEGE OF KNOWLEDGE AND TRUTH CIC

Company limited by guarantee

Company Registration Number:
SC830754 (Scotland)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 3 December 2024

End date: 31 December 2025

COLLEGE OF KNOWLEDGE AND TRUTH CIC

Contents of the Financial Statements

for the Period Ended 31 December 2025

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

COLLEGE OF KNOWLEDGE AND TRUTH CIC

Directors' report period ended 31 December 2025

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

Principal activities of the company

The principal activity of the company is investing in developing leaders and experts in environmental and health education, research, and STEM leadership training. The company is formally registered as a Young STEM Leader delivering centre. During the financial year 2024 to 2025, the company was in a pre-trading setup phase, focusing on registering bank accounts, establishing website infrastructure, collaboration, consulting and designing training courses. The company intends to commence active trading and onboard clients once our foundation is fully solidified."

Additional information

The report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. It details the initial foundational setup of our Young STEM Leader delivering centre, including targeted consultations to identify current niches in environmental and public health and establishing collaborations with similar interest groups ahead of active community trading." The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the Company for that period. In preparing these accounts, the directors are required to: -select suitable accounting policies and then apply them consistently; -make judgements and estimates that are reasonable and prudent; -prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. The director has ensured that proper accounting records have been kept through QuickFile to track the pre-trading setup expenses funded via a director's loan."



Directors

The director shown below has held office during the period of
7 May 2025 to 31 December 2025

Caleb Mawuli Adzah


The director shown below has held office during the period of
24 December 2024 to 31 December 2025

Frederick Okyere Asiedu


The director shown below has held office during the whole of the period from
3 December 2024 to 31 December 2025

Wisdom Kwesi Adza


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
26 August 2026

And signed on behalf of the board by:
Name: Wisdom Kwesi Adza
Status: Director

COLLEGE OF KNOWLEDGE AND TRUTH CIC

Profit And Loss Account

for the Period Ended 31 December 2025

13 months to 31 December 2025


£
Turnover: 0
Cost of sales: 0
Gross profit(or loss): 0
Distribution costs: 0
Administrative expenses: ( 506 )
Other operating income: 0
Operating profit(or loss): (506)
Interest receivable and similar income: 0
Interest payable and similar charges: 0
Profit(or loss) before tax: (506)
Tax: 0
Profit(or loss) for the financial year: (506)

COLLEGE OF KNOWLEDGE AND TRUTH CIC

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:   0
Cash at bank and in hand: 5
Investments:   0
Total current assets: 5
Prepayments and accrued income: 0
Creditors: amounts falling due within one year: 3 ( 511 )
Net current assets (liabilities): (506)
Total assets less current liabilities: (506)
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Accruals and deferred income: 0
Total net assets (liabilities): (506)
Members' funds
Profit and loss account: (506)
Total members' funds: ( 506)

The notes form part of these financial statements

COLLEGE OF KNOWLEDGE AND TRUTH 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 26 August 2026
and signed on behalf of the board by:

Name: Wisdom Kwesi Adza
Status: Director

The notes form part of these financial statements

COLLEGE OF KNOWLEDGE AND TRUTH 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

    Turnover policy

    "Turnover represents net invoiced sales of goods and services, excluding value-added tax. During the financial period spanning 3 December 2024 to 31 December 2025, the company remained in a pre-trading foundational setup phase as a Young STEM Leader delivering centre. Consequently, total turnover from trade is exactly £0."

    Other accounting policies

    Basis of preparing the financial statement. Operating The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.Operating profit or loss is calculated after charging all administrative expenses and operational expenditures. For this initial period, the company recorded an operating loss of £506, representing foundational expenses (web platform development, IT consumables, professional fees, and banking setup charges) funded entirely via a director's loan account."

COLLEGE OF KNOWLEDGE AND TRUTH 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

COLLEGE OF KNOWLEDGE AND TRUTH CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. 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 511
Total 511

COMMUNITY INTEREST ANNUAL REPORT

COLLEGE OF KNOWLEDGE AND TRUTH CIC

Company Number: SC830754 (Scotland)

Year Ending: 31 December 2025

Company activities and impact

"The principal activity of the College of Knowledge and Truth CIC is providing academic and operational advancement in health risks and environmental, public health, and social issues, alongside specialised STEM leadership education. The company is formally registered as a Young STEM Leader delivering centre, establishing a vital framework to award future student and youth qualifications. During the financial year 2024 to 2025, our activity focused entirely on building a solid operational foundation to benefit the community. This included registering our necessary business banking infrastructure, building our web platform, and drafting initial training course parameters. To secure future operations, we actively applied for start-up grants and community funding. We also conducted targeted consultations to map current niches in environmental public health and established initial collaborations with companies sharing similar social interests. These efforts ensure the company is fully prepared to launch active community trading, onboard clients, and deliver courses successfully."

Consultation with stakeholders

"During the financial year 2024 to 2025, the company conducted targeted consultative research to shape our community programs. Our stakeholders include sector professionals, academic bodies, industry peers, and organisations within the social, environmental, health and STEM educational spheres. We consulted these parties using a multi-method approach, combining comprehensive academic literature reviews and social, environmental, STEM and public health desk research with active digital networking and structured video conferences. Key findings from our literature review and discussions highlighted a critical demand for modern educational frameworks that blend social, environmental, health and STEM with cutting-edge technical skills. In direct response to this feedback, we integrated climate tech, data analytics, research skills, and AI training into our upcoming curriculum, operations and research. This ensures our framework as a registered Young STEM Leader delivering centre directly equips future generations, specifically teenagers and young adults, with the vital technological systems and health awareness tools needed to effectively serve the community."

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
20 August 2026

And signed on behalf of the board by:
Name: Wisdom Kwesi Adza
Status: Director