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Company limited by guarantee

Company Registration Number:
09446148 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

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Contents of the Financial Statements

for the Period Ended 31 December 2025

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

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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

Principal activities of the company

The Object as set out in the Charity’s Articles of Association, its governing document, is to: promote and support such charitable purposes as the Trustees may from time to time determine. The Charity has sought to achieve its object by the giving of grants to individuals and organisations. The Trustees have taken account of the Charity Commission’s general guidance relating to public benefit issues when reviewing the Charity’s objectives and activities.



Directors

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

PAUL JAMES GILMOUR
 PHILIPPA SUZANNE GILMOUR

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: PAUL JAMES GILMOUR
Status: Director

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Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Cost of sales: ( 5,800 ) ( 10,800 )
Gross profit(or loss): (5,800) (10,800)
Administrative expenses: ( 334 ) ( 534 )
Operating profit(or loss): (6,134) (11,334)
Profit(or loss) before tax: (6,134) (11,334)
Profit(or loss) for the financial year: (6,134) (11,334)

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Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Current assets
Debtors: 3 50,000 0
Cash at bank and in hand: 47,498 103,598
Total current assets: 97,498 103,598
Creditors: amounts falling due within one year: 4 ( 368 ) ( 334 )
Net current assets (liabilities): 97,130 103,264
Total assets less current liabilities: 97,130 103,264
Total net assets (liabilities): 97,130 103,264
Members' funds
Profit and loss account: 97,130 103,264
Total members' funds: 97,130 103,264

The notes form part of these financial statements

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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.

This report was approved by the board of directors on 26 March 2026
and signed on behalf of the board by:

Name: PAUL JAMES GILMOUR
Status: Director

The notes form part of these financial statements

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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.

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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

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Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Debtors

2025 2024
£ £
Other debtors 50,000 0
Total 50,000 0
Debtors due after more than one year: 50,000 0

The Charity gave an interest-free loan of £50,000 to a connected charity within the year. The loan was interest free and is not repayable upon demand. The loan was given to enable adequate cash-flow and continued operations of the connected charity - connected in view of its one common trustee.

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Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 368 334
Total 368 334