COMFORT COMPANIONS C.I.C.

Company Registration Number:
09934364 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2026

Period of accounts

Start date: 1 February 2025

End date: 31 January 2026

COMFORT COMPANIONS C.I.C.

Contents of the Financial Statements

for the Period Ended 31 January 2026

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

COMFORT COMPANIONS C.I.C.

Directors' report period ended 31 January 2026

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

Principal activities of the company

The company's principal activity during the year was the development and testing of a voice-first digital companionship service designed to support older adults experiencing loneliness or social isolation and unpaid carers. Activities included software development, early user testing, community engagement and preparations for supported delivery with Age UK South Gloucestershire. A small pilot with Age UK South Gloucestershire commenced on 28 January 2026.

Additional information

The financial results for the year are set out in the accompanying financial statements. No dividends were declared or paid during the financial year. The company had no employees, and no directors received remuneration. The directors have taken advantage of the small companies exemption in preparing this report.



Directors

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

Grant David Mackenzie
 Thomas Humphrey Mackenzie

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
20 October 2026

And signed on behalf of the board by:
Name: Grant David Mackenzie
Status: Director

COMFORT COMPANIONS C.I.C.

Profit And Loss Account

for the Period Ended 31 January 2026

2026 2025


£
£
Turnover: 144 13,500
Cost of sales: 0 0
Gross profit(or loss): 144 13,500
Distribution costs: 0 0
Administrative expenses: ( 1,877 ) ( 24,088 )
Other operating income: 0 0
Operating profit(or loss): (1,733) (10,588)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (1,733) (10,588)
Tax: 0 0
Profit(or loss) for the financial year: (1,733) (10,588)

COMFORT COMPANIONS C.I.C.

Balance sheet

As at 31 January 2026

Notes 2026 2025


£
£
Called up share capital not paid: 10 10
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors:   0 0
Cash at bank and in hand: 478 112
Investments:   0 0
Total current assets: 478 112
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 3 ( 10,500 ) ( 10,500 )
Net current assets (liabilities): (10,022) (10,388)
Total assets less current liabilities: (10,012) ( 10,378)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (10,012) (10,378)
Capital and reserves
Called up share capital: 10 10
Share premium account: 0 0
Other reserves: 2,300 200
Profit and loss account: (12,322 ) (10,588 )
Total Shareholders' funds: ( 10,012 ) (10,378)

The notes form part of these financial statements

COMFORT COMPANIONS C.I.C.

Balance sheet statements

For the year ending 31 January 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.

This report was approved by the board of directors on 20 October 2026
and signed on behalf of the board by:

Name: Grant David Mackenzie
Status: Director

The notes form part of these financial statements

COMFORT COMPANIONS C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 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

COMFORT COMPANIONS C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 0 0

COMFORT COMPANIONS C.I.C.

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 10,500 10,500
Total 10,500 10,500

Other creditors comprise an unsecured, interest-free loan of £10,500 from a family member of a director. The loan has no fixed repayment date. As the company has no enforceable right to defer repayment for at least 12 months after the reporting date, the loan is classified as falling due within one year. The comparative amount of £10,500 at 31 January 2025 has been reclassified from creditors falling due after more than one year to creditors falling due within one year. This reclassification does not affect total net liabilities or shareholders' funds at 31 January 2025.

COMMUNITY INTEREST ANNUAL REPORT

COMFORT COMPANIONS C.I.C.

Company Number: 09934364 (England and Wales)

Year Ending: 31 January 2026

Company activities and impact

During the financial year, Comfort Companions C.I.C. continued developing and testing its voice-led digital companionship service to support older people experiencing loneliness, isolation and long periods without human contact. We worked with early users and community contacts to improve the accessibility, conversational experience and supported introduction of the service. Early qualitative feedback highlighted the value of natural conversation, reassurance, privacy and having someone to talk to during quiet periods. On 28 January 2026, we began a small supported pilot with Age UK South Gloucestershire, exploring how digital companionship could complement its existing befriending support for older people. Our activities focused on making companionship more accessible whilst ensuring that the service complements relationships with family, friends, carers and volunteers. The evidence remained early-stage and qualitative, providing valuable learning to guide further development and responsible community delivery.

Consultation with stakeholders

During the financial year ended 31 January 2026, Comfort Companions C.I.C. consulted older people, unpaid carers, community contacts and Age UK South Gloucestershire staff and volunteers involved in preparing a supported pilot. Consultation took place through informal conversations, early user testing, feedback sessions and discussions about accessibility, ease of use and the practical support needed to help older people use the service confidently. Feedback from early users helped us improve the companions' conversational tone, make interactions feel more natural and reassuring, and simplify the user experience for people with limited digital confidence. Discussions with Age UK South Gloucestershire also informed our approach to supported setup, participant matching and follow-up arrangements. This helped shape the small pilot that began on 28 January 2026. We used this feedback to guide ongoing development and ensure the service complemented existing human companionship and befriending support. Consultation remained informal and focused on practical improvements, with early qualitative feedback informing future development rather than claiming unproven outcomes.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
20 October 2026

And signed on behalf of the board by:
Name: Grant David Mackenzie
Status: Director