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# WIND&BONES COMMUNITY INTEREST COMPANY

## Company limited by guarantee

## Company Registration Number:
SC734907 (Scotland)

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

## Period of accounts

## Start date: 1 July 2024

## End date: 30 June 2025

# WIND&BONES COMMUNITY INTEREST COMPANY

## Contents of the Financial Statements

for the Period Ended 30 June 2025

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

# WIND&BONES COMMUNITY INTEREST COMPANY

Directors' report period ended 30 June 2025

The directors present their report with the financial statements of the company for the period ended 30 June 2025

Principal activities of the company

The principal activity of the company during the year under review was Cultural Education.

Directors

The directors shown below have held office during the whole of the period from
1 July 2024 to 30 June 2025

W.H. Buckingham
H. Stevens

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
7 March 2026

And signed on behalf of the board by:
Name: W.H. Buckingham
Status: Director

# WIND&BONES COMMUNITY INTEREST COMPANY

## Profit And Loss Account

for the Period Ended 30 June 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 8,099 | 200
Cost of sales: | ( 4,519 ) | ( 610 )
Gross profit(or loss): | 3,580 | (410)
Administrative expenses: | ( 784 ) | ( 752 )
Other operating income: | 56 | 892
Operating profit(or loss): | 2,852 | (270)
Profit(or loss) before tax: | 2,852 | (270)
Tax: | ( 479 ) |
Profit(or loss) for the financial year: | 2,373 | (270)

# WIND&BONES COMMUNITY INTEREST COMPANY

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 391 | 45
Cash at bank and in hand: |  | 5,031 | 149
Total current assets: |  | 5,422 | 194
Creditors: amounts falling due within one year: | 4 | ( 1,404 ) | ( 524 )
Net current assets (liabilities): |  | 4,018 | (330)
Total assets less current liabilities: |  | 4,018 | ( 330)
Creditors: amounts falling due after more than one year: | 5 | ( 2,975 ) | ( 1,000 )
Total net assets (liabilities): |  | 1,043 | (1,330)
Members' funds
Profit and loss account: |  | 1,043 | ( 1,330)
Total members' funds: |  | 1,043 | (1,330)

The notes form part of these financial statements

# WIND&BONES COMMUNITY INTEREST COMPANY

## Balance sheet statements

For the year ending 30 June 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 7 March 2026
and signed on behalf of the board by:

Name: W.H. Buckingham
Status: Director

The notes form part of these financial statements

# WIND&BONES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 June 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

  Turnover policy

  Turnover Policy Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the Company; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

  Other accounting policies

  Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price.

# WIND&BONES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 June 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# WIND&BONES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 200 | 0
Prepayments and accrued income | 191 | 45
Total | 391 | 45

# WIND&BONES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 June 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 400 | 0
Taxation and social security | 479 | 0
Accruals and deferred income | 525 | 524
Total | 1,404 | 524

# WIND&BONES COMMUNITY INTEREST COMPANY

## Notes to the Financial Statements

for the Period Ended 30 June 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 2,975 | 1,000
Total | 2,975 | 1,000

# COMMUNITY INTEREST ANNUAL REPORT

### WIND&BONES COMMUNITY INTEREST COMPANY

### Company Number: SC734907 (Scotland)

### Year Ending: 30 June 2025

Company activities and impact

Wind and Bones publishes books and runs projects that provide education services to individuals, community groups and organisations, with a focus on creative writing and storytelling. Our income in this period has come largely from book sales and from grant income, including. - A grant from Creative Scotland for recording audio of stories in four languages - A grant from the Scottish Connections Fund, funding the Taigael project - Sales of books Taigael: Stories from Taiwanese & Gaelic and other books. - Other income from projects / workshops. All of this work is in line with our broad remit of exploring the relationships between writing, creativity and social change.

Consultation with stakeholders

Our main stakeholders are individual participants in our courses, readers and partner organisations with whom we have worked. These have GIY (Ireland), the British Council, the Scottish Connections Fund and Creative Scotland. All of our programmes working with individuals have a robust element of feedback, so that we can continually improve the services we offer. We work closely with all partner organisations on collaboratively developing new projects, and on monitoring the results of our work. We use this monitoring process to feed back into our new projects.

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
7 March 2026

And signed on behalf of the board by:
Name: W.H. Buckingham
Status: Director