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# TREETOP ROCKS CIC

## Company limited by guarantee

## Company Registration Number:
SC660018 (Scotland)

## Unaudited statutory accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 1 May 2024

## End date: 30 April 2025

# TREETOP ROCKS CIC

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# TREETOP ROCKS CIC

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 1,228 | 1,896
Total fixed assets: |  | 1,228 | 1,896
Current assets
Debtors: | 4 | 368 | 340
Cash at bank and in hand: |  | 9,719 | 8,672
Total current assets: |  | 10,087 | 9,012
Creditors: amounts falling due within one year: | 5 | ( 24,592 ) | ( 24,966 )
Net current assets (liabilities): |  | (14,505) | (15,954)
Total assets less current liabilities: |  | (13,277) | ( 14,058)
Total net assets (liabilities): |  | (13,277) | (14,058)
Members' funds
Profit and loss account: |  | (13,277) | ( 14,058)
Total members' funds: |  | ( 13,277) | (14,058)

The notes form part of these financial statements

# TREETOP ROCKS CIC

## Balance sheet statements

For the year ending 30 April 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.

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 4 November 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 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

  Tangible fixed assets depreciation policy

  25% Straight Line

# TREETOP ROCKS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# TREETOP ROCKS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 May 2024 |  |  | 5,221 |  |  | 5,221
Additions |  |  | 599 |  |  | 599
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 April 2025 |  |  | 5,820 |  |  | 5,820
Depreciation |  |  |  |  |  |
At 1 May 2024 |  |  | 3,325 |  |  | 3,325
Charge for year |  |  | 1,267 |  |  | 1,267
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 April 2025 |  |  | 4,592 |  |  | 4,592
Net book value |  |  |  |  |  |
At 30 April 2025 |  |  | 1,228 |  |  | 1,228
At 30 April 2024 |  |  | 1,896 |  |  | 1,896

# TREETOP ROCKS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 368 | 340
Total | 368 | 340

# TREETOP ROCKS CIC

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 24,592 | 24,966
Total | 24,592 | 24,966

# COMMUNITY INTEREST ANNUAL REPORT

### TREETOP ROCKS CIC

### Company Number: SC660018 (Scotland)

### Year Ending: 30 April 2025

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. Through the awarding of a grant from GCVS we were able to reach out to even more of the above peo-ple and offer them free fully funded sessions which will be continuing into 2026. 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

Per accounts, directors took a salary of £10,700 in total

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
4 November 2025

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