Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

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
26 March 2026

And signed on behalf of the board by:
Name: MARK GILMOUR
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

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

Notes to the Financial Statements

for the Period Ended 31 December 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

  Income Donations from individuals are included on a cash received basis. There would be no material difference if an accruals basis were adopted. Tax recoverable is included in the period to which the gift generating the tax recovery relates (accruals basis).

  Other accounting policies

  Fund Accounting Unrestricted funds are donations and other income received or generated for the objects of the charity without specific purpose and are available as general funds. There are no restricted funds. Expenditure Grants are accounted for when a formal commitment is made. Other expenditure is included on an accruals basis when incurred. Governance costs are those related to the running of the Charity, including the Independent Examination and other statutory costs. Judgements and Estimations The trustees have not made any significant judgements in the process of applying the accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities. Net current Assets Current assets are cash at bank with immediate access and debtors. There are no fixed assets. Current liabilities are obligations to pay for services within one year.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0