THENEST CIC

Company limited by guarantee

Company Registration Number:
13695324 (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

THENEST CIC

Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THENEST 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

The principal activity of the company continued to be that of the provision of a safe and professionally managed rural 'Green Social Prescribing' space in Hertfordshire.

Additional information

Small company provision This report has been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006. Statement of Director responsibilities The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare such financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 102 1A Under company law the directors must not approve the financial statements 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 financial statements, the directors are required to 1. select suitable accounting policies and then apply them consistently, 2. make judgements and accounting estimates that are reasonable and prudent and 3. prepare the financial statements 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 financial statements 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.



Directors

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

Dylan Franklin ELLIS
Kim Jane TAYLOR
River Ki TAYLOR


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
29 August 2026

And signed on behalf of the board by:
Name: River Ki TAYLOR
Status: Director

THENEST CIC

Balance sheet

As at 31 October 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 8,435 7,826
Investments:   0 0
Total fixed assets: 8,435 7,826
Current assets
Stocks:   0 0
Debtors: 4 643 0
Cash at bank and in hand: 4,124 296
Investments:   0 0
Total current assets: 4,767 296
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 191 ) ( 751 )
Net current assets (liabilities): 4,576 (455)
Total assets less current liabilities: 13,011 7,371
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: ( 5,100 ) 0
Total net assets (liabilities): 7,911 7,371
Members' funds
Profit and loss account: 7,911 7,371
Total members' funds: 7,911 7,371

The notes form part of these financial statements

THENEST 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 29 August 2026
and signed on behalf of the board by:

Name: River Ki TAYLOR
Status: Director

The notes form part of these financial statements

THENEST 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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

    Tangible fixed assets depreciation policy

    Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straightline method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows: Asset class and depreciation rate Land and Buildings 10% straight line Fixtures and Fittings 10% straight line Equipment 20% straight line

THENEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

THENEST 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 7,690 1,219 0 8,909
Additions 263 1,579 1,842
Disposals
Revaluations
Transfers
At 31 October 2025 7,690 1,482 1,579 10,751
Depreciation
At 1 November 2024 961 122 0 1,083
Charge for year 769 148 316 1,233
On disposals
Other adjustments
At 31 October 2025 1,730 270 316 2,316
Net book value
At 31 October 2025 5,960 1,212 1,263 8,435
At 31 October 2024 6,729 1,097 0 7,826

THENEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
£ £
Other debtors 643 0
Total 643 0

THENEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 151 151
Accruals and deferred income 0 600
Other creditors 40 0
Total 191 751

COMMUNITY INTEREST ANNUAL REPORT

THENEST CIC

Company Number: 13695324 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

Company activities and impact: The Nest CIC is a UK-registered Community Interest Company dedicated to providing a safe, accessible, and professionally managed rural ‘Green Social Prescribing’ space in Hertfordshire. Building on our established support networks for men's mental health, 2025 marked a significant expansion in our community reach, site infrastructure, and youth partnerships. Key Achievements & Impact Highlights 1. 150 plus Service User Sign-ups: Provided structured access to nature-based interventions, peer support, and therapeutic community activities across Hertfordshire. 2. 50 Venue Sign-ups for TYBB Campaign: Expanded our Talk To Your Best Bud (TYBB) men's mental health awareness initiative, placing life-saving resources in local pubs, barbershops, and small businesses. 3. Free Online Peer-to-Peer Support: Maintained digital spaces offering free, confidential support for any Hertfordshire male aged 18+. 4. Free In-Person Peer-to-Peer Support: Delivered weekly face-to-face support groups designed to tackle isolation and foster community connections among local men. 2025 Project Evolution & New Initiatives: 1. The New Yurt & Weekly Talking Circles This year saw the installation and launch of our brand-new Yurt at The Nest. This dedicated warm space has allowed us to deliver and continuously evolve our free weekly talking circles, offering a safe, sheltered environment for open dialogue and community connection year-round, regardless of weather conditions. 2. Evolution of the Community Allotment We further developed our Community Allotment project into a thriving hub for therapeutic horticulture. Service users actively participate in growing food, land stewardship, and outdoor skills development, strengthening the core of our Green Social Prescribing model. 3. Youth Partnership with Caudwell Youth In 2025, The Nest established a partnership with Caudwell Youth. Through this collaboration, we provided 1-2-1 support for vulnerable young people and their mentors, opening up access to The Nest’s peaceful rural environment. These sessions focused on: (a) Tailored Green Social Prescribing: Connecting young people with nature to build resilience, reduce anxiety, and improve emotional well-being. (b) Mentor Collaboration: Equipping mentors with a safe, natural setting to build trust and deliver effective 1-2-1 support.

Consultation with stakeholders

Consultation with stakeholders: The company’s primary stakeholders are service users, local residents, partners, and community mentors. The directors of the CIC have lived in the county for many years and continue to refine The Nest’s support model based on direct lived experience and continuous engagement with local people. Through regular feedback mechanisms during our weekly talking circles in the new Yurt and hands-on sessions at the Community Allotment, The Nest actively gathers insights, suggestions, and outcome measures from attendees. This input directly shapes our programming to ensure we effectively address the emotional and physical well-being needs of the community. In 2025, our stakeholder network expanded significantly through our formal partnership with Caudwell Youth. By collaborating directly with young people and their mentors during 1-2-1 Green Social Prescribing sessions, we routinely gather tailored feedback to ensure our rural space remains a safe, engaging, and highly effective environment for youth mental health support. As active members of The National Academy for Social Prescribing (NASP), The Nest maintains strong, proactive connections with local primary care networks, social prescribing link workers, and youth services across Hertfordshire. In line with our expanded work with young people and vulnerable individuals, we continuously review and update our comprehensive safeguarding policies and operational procedures. Where specialized support is required beyond our scope, attendees are safely signposted to appropriate partner organizations and qualified external specialists.

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
29 August 2026

And signed on behalf of the board by:
Name: River Ki Taylor
Status: Director