DAWN CALLING CIC

Company limited by guarantee

Company Registration Number:
SC791187 (Scotland)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

DAWN CALLING CIC

Contents of the Financial Statements

for the Period Ended 30 November 2025

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

DAWN CALLING 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 principal activity of the company throughout the year was to provide sports and recreation education and educational support services.



Directors

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

Dawn Anne Jean Findlay
 Margaret Ellen Jane Findlay
 Peter Edward Mills

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: Dawn Anne Jean Findlay
Status: Director

DAWN CALLING CIC

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£
£
Turnover: 1,696 377
Cost of sales: ( 1,300 ) ( 200 )
Gross profit(or loss): 396 177
Administrative expenses: ( 476 ) ( 407 )
Operating profit(or loss): (80) (230)
Profit(or loss) before tax: (80) (230)
Profit(or loss) for the financial year: (80) (230)

DAWN CALLING CIC

Balance sheet

As at 30 November 2025

Notes 2025 2024


£
£
Current assets
Cash at bank and in hand: 805 54
Total current assets: 805 54
Net current assets (liabilities): 805 54
Total assets less current liabilities: 805 54
Accruals and deferred income: ( 1,115 ) ( 284 )
Total net assets (liabilities): (310) (230)
Members' funds
Profit and loss account: (310) ( 230)
Total members' funds: ( 310) (230)

The notes form part of these financial statements

DAWN CALLING 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: Dawn Anne Jean Findlay
Status: Director

The notes form part of these financial statements

DAWN CALLING 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 income receivable by the company during the year, including donations, grants and other income arising from its activities. Income is recognised when the company is entitled to the funds and the amount can be measured reliably.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment is depreciated using the reducing balance method at 20% Plant and Machinery is depreciated using the reducing balance method at 20%

    Intangible fixed assets amortisation policy

    Amortisation is provided on all intangible assets over 6 years

DAWN CALLING CIC

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

COMMUNITY INTEREST ANNUAL REPORT

DAWN CALLING CIC

Company Number: SC791187 (Scotland)

Year Ending: 30 November 2025

Company activities and impact

The CIC teaches Yoga and Meditation classes in Scottish Prisons. During this financial year we delivered classes to female population. Using feedback forms we gathered information from the participants if they had benefited from the classes. Every participant said they had enjoyed the classes and felt more calm as a result. All participants said they would like to attend regular classes. And people also mentioned improved sleep on the evening after the class. Some also commented on the interaction and community feel of the class being helpful.

Consultation with stakeholders

The company stakeholders are those serving time in Scottish prisons that choose to come to the class. Using anonymous feedback forms we gauged how people felt after class and if they had any specific experience of the class they wanted to share. Every person stated they would like the classes to be a regular thing. As stated above they said they felt more calm. Mentioned improved sleep on evening of class and some commented on the interaction and community feel of the class being helpful.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £1,300. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

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: Dawn Anne Jean Findlay
Status: Director