HIGHLAND COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
SC691555 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

HIGHLAND COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 March 2025

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

HIGHLAND COMMUNITY INTEREST COMPANY

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Additional information

Post Year-End Events: On 19 August 2025, the company changed its name from Highland Tourism Community Interest Company to Highland Community Interest Company to better reflect its broadened objectives and commitment to community-focused activities.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Yvonne Crook
Samantha Faircliff
William Cameron
Charlotte Wright


The director shown below has held office during the period of
1 April 2024 to 10 November 2024

Stuart McColm


The director shown below has held office during the period of
1 April 2024 to 22 July 2024

George Baxter


The director shown below has held office during the period of
10 February 2025 to 31 March 2025

Margaret Cunningham


The director shown below has held office during the period of
13 January 2025 to 31 March 2025

Jan Tucker


The director shown below has held office during the period of
18 October 2024 to 31 March 2025

Thomas Brinicombe


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
30 December 2025

And signed on behalf of the board by:
Name: Yvonne Crook
Status: Director

HIGHLAND COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 201,134 135,754
Cost of sales: ( 72,898 ) ( 2,000 )
Gross profit(or loss): 128,236 133,754
Administrative expenses: ( 127,375 ) ( 130,430 )
Other operating income: 654
Operating profit(or loss): 861 3,978
Profit(or loss) before tax: 861 3,978
Tax: ( 173 ) ( 762 )
Profit(or loss) for the financial year: 688 3,216

HIGHLAND COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Current assets
Debtors: 3 52,159 24,000
Cash at bank and in hand: 5,264 4,736
Total current assets: 57,423 28,736
Creditors: amounts falling due within one year: 4 ( 53,372 ) ( 25,373 )
Net current assets (liabilities): 4,051 3,363
Total assets less current liabilities: 4,051 3,363
Total net assets (liabilities): 4,051 3,363
Members' funds
Profit and loss account: 4,051 3,363
Total members' funds: 4,051 3,363

The notes form part of these financial statements

HIGHLAND COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 31 March 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.

This report was approved by the board of directors on 30 December 2025
and signed on behalf of the board by:

Name: Yvonne Crook
Status: Director

The notes form part of these financial statements

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 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

    Other accounting policies

    Basis of preparation: The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. Presentation currency: The accounts are presented in £sterling.

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 6

    Directors were included in prior year employees

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Debtors

2025 2024
£ £
Trade debtors 31,456 24,000
Prepayments and accrued income 20,703
Total 52,159 24,000

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 4,448 13,293
Taxation and social security 80
Accruals and deferred income 41,800 12,000
Other creditors 7,124
Total 53,372 25,373

COMMUNITY INTEREST ANNUAL REPORT

HIGHLAND COMMUNITY INTEREST COMPANY

Company Number: SC691555 (Scotland)

Year Ending: 31 March 2025

Company activities and impact

During the financial year, the Company delivered six Community and Ambassador events, strengthening engagement and visibility across the region. Highland Renewables was successfully launched, creating a dedicated platform to support renewable energy collaboration and development. The Company secured four new renewable developer sponsors and convened monthly meetings of the Highland Renewables Steering Group to guide strategic direction and oversight. A mapping exercise was completed to improve understanding of key issues and opportunities, informing future planning and delivery.

Consultation with stakeholders

Ongoing engagement took place on a monthly basis with ambassadors, community representatives and business leaders, as well as with renewable developers and other sector stakeholders. This engagement was supported by extensive communications activity online, including regular updates and outreach through the Company’s website and social media channels. Sustainable Development principles were further embedded into the Company’s thinking and plans. The Company continued to pursue collaboration with public sector partners and raised the profile of Highland CIC’s vision and mission, engaging an audience of approximately 15,000 followers across social media channels.

Directors' remuneration

Directors’ are renumerated in line with their support activities and as approved by the Board. Payment of £2,598.00 was made to Directors in the year to 31st March 2025.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 December 2025

And signed on behalf of the board by:
Name: Yvonne Crook
Status: Director