TREETOP ROCKS CIC

Company limited by guarantee

Company Registration Number:
SC660018 (Scotland)

Unaudited statutory accounts for the year ended 30 April 2024

Period of accounts

Start date: 1 May 2023

End date: 30 April 2024

TREETOP ROCKS CIC

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

TREETOP ROCKS CIC

Balance sheet

As at 30 April 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 1,896 2,803
Total fixed assets: 1,896 2,803
Current assets
Debtors: 4 340 340
Cash at bank and in hand: 8,672 492
Total current assets: 9,012 832
Net current assets (liabilities): 9,012 832
Total assets less current liabilities: 10,908 3,635
Creditors: amounts falling due after more than one year: 5 ( 24,966 ) ( 15,509 )
Total net assets (liabilities): (14,058) (11,874)
Members' funds
Profit and loss account: (14,058) ( 11,874)
Total members' funds: ( 14,058) (11,874)

The notes form part of these financial statements

TREETOP ROCKS CIC

Balance sheet statements

For the year ending 30 April 2024 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 January 2025
and signed on behalf of the board by:

Name: Graeme Smith
Status: Director

The notes form part of these financial statements

TREETOP ROCKS CIC

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 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

    Tangible fixed assets depreciation policy

    25% Straight Line

TREETOP ROCKS CIC

Notes to the Financial Statements

for the Period Ended 30 April 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 2

TREETOP ROCKS CIC

Notes to the Financial Statements

for the Period Ended 30 April 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2023 5,052 5,052
Additions 169 169
Disposals
Revaluations
Transfers
At 30 April 2024 5,221 5,221
Depreciation
At 1 May 2023 2,249 2,249
Charge for year 1,076 1,076
On disposals
Other adjustments
At 30 April 2024 3,325 3,325
Net book value
At 30 April 2024 1,896 1,896
At 30 April 2023 2,803 2,803

TREETOP ROCKS CIC

Notes to the Financial Statements

for the Period Ended 30 April 2024

4. Debtors

2024 2023
£ £
Other debtors 340 340
Total 340 340

TREETOP ROCKS CIC

Notes to the Financial Statements

for the Period Ended 30 April 2024

5. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 24,966 15,509
Total 24,966 15,509

COMMUNITY INTEREST ANNUAL REPORT

TREETOP ROCKS CIC

Company Number: SC660018 (Scotland)

Year Ending: 30 April 2024

Company activities and impact

The company Treetop Rocks operates within a three-tier pricing system. Our top rate is that paid by the general public which helps to fund our discount rates for Schools/Community Groups/ Charities etc. as well as allowing us to run some sessions completely free of charge for other disadvantaged groups. This season we did a number of free sessions for people with low income brackets, as well as a number of discounted rate sessions for schools, scouts, outdoor groups, refugees, youth groups and we also continued our relationship with Glasgow Social work for 1:1 sessions with their Care Experienced Chil-dren. As well as this we also offered discounted rates for people on benefits and have donated tickets to char-itable causes. The ability to host these other various groups for discounted rates is an intentional by-product of our tiered system and provides activities that might otherwise be out of reach to groups with limited budgets.

Consultation with stakeholders

The company’s stakeholders are the general public who were consulted at various points before the launch of the company. This consultation took the form of questionnaires that gauged the mood of the public towards the venture itself and defined such things as price points and age of people who would be interested in taking part in the promoted activity. Being the founders of a Glasgow based outdoor Facebook group with over 1000 members we were able to offer promotions in return for the filling out of various questionnaires and we received enough feedback that we were able to form a coherent picture of what the stakeholders would be looking for when the business was launched.

Directors' remuneration

Directors took a salary of £11,500 in total

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
28 January 2025

And signed on behalf of the board by:
Name: Graeme Smith
Status: Director