Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

Mujeeb Ur-Rehman
Keith Kintrea
Paul Callander
Elnimiery Khalifa
Joyce Hardie
Tony Crosbie

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
9 September 2026

And signed on behalf of the board by:
Name: Mujeeb Ur-Rehman
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2026

	2026	2025
	£	£
Turnover:	602,702	561,431
Cost of sales:	( 545,592 )	( 521,370 )
Gross profit(or loss):	57,110	40,061
Distribution costs:	( 7,000 )	( 10,000 )
Administrative expenses:		( 70,000 )
Other operating income:	55,343	55,343
Operating profit(or loss):	105,453	15,404
Interest receivable and similar income:	8,621	9,944
Interest payable and similar charges:		( 3,000 )
Profit(or loss) before tax:	114,074	22,348
Profit(or loss) for the financial year:	114,074	22,348

Balance sheet

As at 31 March 2026

	Notes	2026	2025
		£	£
Fixed assets
Intangible assets:		0	0
Tangible assets:	3	1,591,772	1,644,614
Total fixed assets:		1,591,772	1,644,614
Current assets
Stocks:	4	100	100
Debtors:	5	200,239	108,562
Cash at bank and in hand:		670,975	562,269
Total current assets:		871,314	670,931
Creditors: amounts falling due within one year:	6	( 381,289 )	( 299,479 )
Net current assets (liabilities):		490,025	371,452
Total assets less current liabilities:		2,081,797	2,016,066
Provision for liabilities:		( 38,000 )	( 45,000 )
Accruals and deferred income:		( 1,482,667 )	( 1,538,010 )
Total net assets (liabilities):		561,130	433,056
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		561,030	432,956
Total Shareholders' funds:		561,130	433,056

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 2026 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2026

• 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

  The company is not registered for Value Added Tax (VAT) and the turnover is, therefore, stated exclusive of VAT. Turnover is in respect of rents, service charges received and revenue grants receivable from the Scottish Government, local authorities and other agencies.

  Tangible fixed assets depreciation policy

  Community workspaces and other properties are depreciated at 2% per annum on cost less any residual value over their estimated useful life. Computer and office equipment are depreciated at differing rates between 5% and 33.3% per annum on cost less any residual value over their estimated useful life.

Notes to the Financial Statements

for the Period Ended 31 March 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	6	5