KIDZ-ECO CIC

Company limited by guarantee

Company Registration Number:
SC368098 (Scotland)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

KIDZ-ECO CIC

Contents of the Financial Statements

for the Period Ended 30 November 2025

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

KIDZ-ECO CIC

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Principal activities of the company

The company's principal activity during the year continued to be the sale of preloved children's and baby items from its shop in Livingston, alongside the delivery of community programmes supporting families, young people, and long-term unemployed individuals. The Bathgate shop closed at the end of January 2025 due to ongoing vandalism and associated safety concerns, resulting in redundancies and a reduction in trading activity. The organisation continues to explore suitable opportunities to expand or diversify its trading outlets where financially viable.



Directors

The directors shown below have held office during the whole of the period from
1 December 2024 to 30 November 2025

Tracy Murdoch
June Gardner
Colin Gibson


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
25 August 2026

And signed on behalf of the board by:
Name: Tracy Murdoch
Status: Director

KIDZ-ECO CIC

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£

£
Turnover: 189,188 304,874
Cost of sales: ( 30,671 ) ( 37,689 )
Gross profit(or loss): 158,517 267,185
Administrative expenses: ( 417,294 ) ( 533,696 )
Other operating income: 212,757 294,133
Operating profit(or loss): (46,020) 27,622
Interest receivable and similar income: 3,342 2,999
Profit(or loss) before tax: (42,678) 30,621
Profit(or loss) for the financial year: (42,678) 30,621

KIDZ-ECO CIC

Balance sheet

As at 30 November 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 7,507 9,384
Total fixed assets: 7,507 9,384
Current assets
Debtors: 4 45,317 46,566
Cash at bank and in hand: 145,613 203,438
Total current assets: 190,930 250,004
Prepayments and accrued income: 291 24,954
Creditors: amounts falling due within one year: 5 ( 9,105 ) ( 13,117 )
Net current assets (liabilities): 182,116 261,841
Total assets less current liabilities: 189,623 271,225
Accruals and deferred income: ( 120,716 ) ( 159,640 )
Total net assets (liabilities): 68,907 111,585
Members' funds
Profit and loss account: 68,907 111,585
Total members' funds: 68,907 111,585

The notes form part of these financial statements

KIDZ-ECO CIC

Balance sheet statements

For the year ending 30 November 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 25 August 2026
and signed on behalf of the board by:

Name: Tracy Murdoch
Status: Director

The notes form part of these financial statements

KIDZ-ECO CIC

Notes to the Financial Statements

for the Period Ended 30 November 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 the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers, plus grants, donations and fundraising.

    Tangible fixed assets depreciation policy

    Depreciation has been provided at the following rates in order to write off assets over their estimated useful lives. Depreciation is not charged in the year of acquisition.

KIDZ-ECO CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 14 16

KIDZ-ECO CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 26,844 2,917 29,761
Additions
Disposals
Revaluations
Transfers
At 30 November 2025 26,844 2,917 29,761
Depreciation
At 1 December 2024 17,460 2,917 20,377
Charge for year 1,877 1,877
On disposals
Other adjustments
At 30 November 2025 19,337 2,917 22,254
Net book value
At 30 November 2025 7,507 0 7,507
At 30 November 2024 9,384 0 9,384

KIDZ-ECO CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Debtors

2025 2024
£ £
Trade debtors 42,024 40,000
Other debtors 3,293 6,566
Total 45,317 46,566

KIDZ-ECO CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 3,450 6,504
Taxation and social security 5,655 6,328
Other creditors 285
Total 9,105 13,117

COMMUNITY INTEREST ANNUAL REPORT

KIDZ-ECO CIC

Company Number: SC368098 (Scotland)

Year Ending: 30 November 2025

Company activities and impact

During the financial year, Kidz-Eco CIC continued working towards our new strategy and delivered a range of activities designed to reduce poverty, improve wellbeing and strengthen resilience for families with babies and young children across West Lothian. Our work combined social enterprise trading with funded community services, enabling families to access affordable goods, practical support, early years learning opportunities and wellbeing services in welcoming, non-stigmatising environments. In February 2025 our Bathgate store unexpectedly closed due to non-renewal of our lease. This was a significant blow to our retail operations and income generation. We revamped our Livingston store and continued providing reuse and resale of preloved baby and children's items through our shop. This provided families, including those on low incomes, with access to good quality clothing, toys, prams and essential equipment at affordable prices. It also delivered environmental benefit by encouraging reuse and reducing waste. The shop and cafe generated unrestricted income and provided accessible entry points through which families could connect with wider support. We supported families through early years play, learning and family support activities, including affordable play sessions, sensory provision, Bookbug, PEEP, messy play, stay and play sessions and targeted groups for Scottish Government priority group families. These activities benefited the community by improving access to high quality early learning experiences, supporting children's social, emotional and cognitive development, and helping parents and caregivers build confidence, knowledge and peer support networks. We also provided focused support to families experiencing financial hardship, poor mental health, isolation or other complex challenges. Through services such as The Family Platform, which provides emergency support and practical assistance, families were able to access early help in a way that reduced barriers to engagement. This helped reduce financial pressure, improve access to essential resources, support parental wellbeing and increase connection to appropriate services. Perinatal and early parenthood support remained an important part of our community benefit. Through Bumpz 2 Babiez, antenatal activity, perinatal cafes, breastfeeding support and partner-led provision, we created safe and informal opportunities for expectant and new parents to access information, build confidence and reduce isolation. These services supported emotional wellbeing, strengthened early parent-infant relationships and contributed to better outcomes during pregnancy and the early years. This programme was replicated to an outreach location in May 2025 (Whitburn) and is thriving and providing effective support in a deprived community. Kidz-Eco CIC further benefited the community by creating volunteering, training and employability opportunities for parents, caregivers and young people who may be distant from the labour market. These opportunities helped individuals develop confidence, skills and work experience, supporting progression and contributing to improved household stability and longer-term resilience. Overall, the company's activities during the financial year benefited the community by reducing poverty-related stress, improving health and wellbeing, increasing access to early learning and play, strengthening family relationships, promoting inclusion and ensuring that children and families across West Lothian could access support, resources and opportunities when they needed them.

Consultation with stakeholders

The company's key stakeholders are the families, parents, caregivers, babies and young children who use our services, together with staff, volunteers, board members, funders, NHS colleagues, Scottish Government representatives, local authority partners and community and third sector organisations. These stakeholders inform the development, delivery and continuous improvement of our work by sharing their experience, identifying emerging needs and helping us understand the issues affecting families across West Lothian. Stakeholders have been consulted through a combination of informal day to day engagement and structured feedback processes. Families engage with us regularly through our shops, cafes, play sessions, perinatal cafes, community groups and family support services. This creates frequent opportunities for open conversation, informal feedback and shared learning. We also gather views through social media, online surveys, paper questionnaires, feedback forms and everyday conversations with families. Verbal feedback is recorded in an observation book so that informal comments and lived experience are captured and reviewed. Staff and volunteers are also consulted through regular one to one meetings, annual performance reviews, weekly team meetings at each location and monthly managers meetings. These forums provide opportunities to discuss service delivery, identify training needs, raise operational issues and reflect on feedback received from families and partners. The board also considers stakeholder feedback through regular meetings, supporting oversight of service quality, strategic direction and future planning. External stakeholders are consulted through ongoing partnership working with health professionals, local authority services, funders and third sector organisations. The development and delivery of Bumpz 2 Babiez, including the perinatal cafe, has strengthened engagement with NHS colleagues, local authority partners and community organisations. Our senior management team also contributes to wider strategic networks and local initiatives, including the Tackling Poverty Task Force and the Early Years Mental Health Oversight Group, which enables us to share insight, identify gaps in provision and contribute to coordinated community responses. Action taken in response to stakeholder feedback has included adapting services to better meet family needs, improving access to support, strengthening referral pathways and developing new or enhanced provision where gaps have been identified. Feedback from families and partners has informed the continued development of low cost shop and cafe activity, early years play and learning sessions, family support work, emergency practical assistance and perinatal support. It has also influenced the way services are delivered, helping us maintain welcoming, non stigmatising environments and reduce barriers for families who may be experiencing hardship, isolation, poor mental health or other challenges. Feedback from staff and volunteers has also led to ongoing investment in training, supervision and support. Core training includes Food Hygiene, Emergency First Aid at Work, Fire Safety, HENRY and LLTTF. Mental Health First Aid training is also offered to all staff. Overall, stakeholder consultation is used to ensure that the company remains responsive, accountable and focused on delivering practical community benefit for families across West Lothian.

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
25 August 2026

And signed on behalf of the board by:
Name: Tracy Murdoch
Status: Director