REGISTERED NUMBER: SC385495 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SCALPAY COMMUNITY DEVELOPMENT

Page

Balance Sheet

1

Chartered Accountants' Report

3

63,980

FIXED ASSETS

58,905

11,171

CURRENT ASSETS

11,755

CREDITORS

(27,601

)

Amounts falling due within one year

(27,476

)

(16,430

)

NET CURRENT LIABILITIES

(15,721

)

47,550

TOTAL ASSETS LESS CURRENT LIABILITIES

43,184

CREDITORS

(72,465

)

Amounts falling due after more than one year

(66,897

)

(24,915

)

NET LIABILITIES

(23,713

)

(24,915

)

RESERVES

(23,713

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Scalpay Community Development is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC385495

Registered office:

Scalpay Community Shop

North Harbour

Isle of Scalpay

HS4 3XU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2023 - NIL).

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

Miss M Macleod - Director

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scalpay Community Development for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Scalpay Community Development, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scalpay Community Development and state those matters that we have agreed to state to the Board of Directors of Scalpay Community Development, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Scalpay Community Development has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scalpay Community Development. You consider that Scalpay Community Development is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scalpay Community Development. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

24 September 2025