Community Energy Pathways C.I.C.

Community Energy Pathways C.I.C.
Contents Page
For the year ended 31 January 2026

Balance Sheet	1
Notes to the Financial Statements	2

Registered Number: 11147679 Community Energy Pathways C.I.C.
Balance Sheet
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,625	10,820
Investments	4	500	-
		9,125	10,820
Current assets
Debtors		293,826	549,722
Cash at bank and in hand		402,673	428,627
		696,499	978,349
Creditors: amount falling due within one year		(529,650)	(849,743)
Net current assets		166,849	128,606

Total assets less current liabilities		175,974	139,426
Creditors: amount falling due after more than one year		(74,877)	(96,060)
Net assets		101,097	43,366

Reserves
Income and expenditure account		101,097	43,366
Members' funds		101,097	43,366

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income and expenditure account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 09 September 2026 and were signed on its behalf by:

-------------------------------
Esme DONGHI
Director

1

Community Energy Pathways C.I.C.
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Community Energy Pathways C.I.C. is a private company, limited by guarantee, registered in England and Wales, registration number 11147679, registration address Lewes House, 32 High Street, Lewes, East Sussex, BN7 2LX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 23 (2025 : 11).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 February 2025	16,912	16,912
Additions	743	743
Disposals	-	-
At 31 January 2026	17,655	17,655
Depreciation
At 01 February 2025	6,092	6,092
Charge for year	2,938	2,938
On disposals	-	-
At 31 January 2026	9,030	9,030
Net book values
Closing balance as at 31 January 2026	8,625	8,625
Opening balance as at 01 February 2025	10,820	10,820

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 February 2025	-	-
Additions	500	500
Disposals	-	-
At 31 January 2026	500	500

2

Registered Number: 11147679
England and Wales
Abridged Accounts
Company limited by guarantee
for the year ended 31 January 2026
for
COMMUNITY ENERGY PATHWAYS C.I.C.