COMMENT COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
03670215 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2024

Period of accounts

Start date: 1 December 2023

End date: 30 November 2024

COMMENT COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

COMMENT COMMUNITY INTEREST COMPANY

Balance sheet

As at 30 November 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 760 0
Cash at bank and in hand: 9,580 9,736
Total current assets: 10,340 9,736
Creditors: amounts falling due within one year: 4 ( 483 ) ( 650 )
Net current assets (liabilities): 9,857 9,086
Total assets less current liabilities: 9,857 9,086
Creditors: amounts falling due after more than one year: 5 ( 6,672 ) ( 6,672 )
Accruals and deferred income: ( 3,179 ) ( 2,300 )
Total net assets (liabilities): 6 114
Members' funds
Profit and loss account: 6 114
Total members' funds: 6 114

The notes form part of these financial statements

COMMENT COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 30 November 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 30 July 2025
and signed on behalf of the board by:

Name: R W Soutar
Status: Director

The notes form part of these financial statements

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 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

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Debtors

2024 2023
£ £
Trade debtors 760 0
Total 760 0
Debtors due after more than one year: 0 0

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 483 650
Total 483 650

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2024

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

2024 2023
£ £
Other creditors 6,672 6,672
Total 6,672 6,672

COMMUNITY INTEREST ANNUAL REPORT

COMMENT COMMUNITY INTEREST COMPANY

Company Number: 03670215 (England and Wales)

Year Ending: 30 November 2024

Company activities and impact

CommEnt supports sustainable development by working with individuals, groups and organisations who wish to establish and develop community-based enterprises. Any surplus will be used to support local or regional charities working to improve the social, built and natural environment of their communities. During the year, we have continued to support community businesses and individuals who share our social and environmental aims, on occasions providing bursaries in areas of need. We have done pro-bono work for small organisations such as Greenslate Farm and other projects that aim to provide healthy local food and landscape regeneration. We have also continued to support local farms with their conversion of fallow land into productive landscapes. We have provided support to community growing projects such as Operation Farm in Hyde and the Edible Alleys project in Darwen, supporting food growing programmes for local residents and children's groups. We have continued to provide support to partners in other countries and we are promoting international co-operation on permaculture projects. We continue to liaise with our associate Asmelash Dagne over the establishment of the Gamole Permaculture and integrated Natural resources Training centre in Southern Ethiopia. We maintain productive links with permaculture institutes in Australia and in the USA. We continue to support the publication of the on-line journal Northern Edge as a free community resource featuring articles on health and sustainability.

Consultation with stakeholders

Through our Northern School of Permaculture partnership, we continue to forge links with organisations in other countries that are working on community and environmental regeneration. We have received feedback from the organisations that we have been working with, sharing information about the state of the local economy, areas of greatest need, regenerative technologies and techniques and good practice in the field. We also gather much important information from our training courses and workshops where participants are encouraged to discuss current challenges and share their experiences. We continued our relationships with Greenslate Farm, Operation Farm, Friends of Platt Fields Park and the Manchester Road Community Arts Centre, allowing us to gain further insights into the various stakeholder communities and current patterns in the economy and society.

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
30 July 2025

And signed on behalf of the board by:
Name: R W Soutar
Status: Director