GREENHOUSE COMMUNITY TRAINING CIC

Company Registration Number:
SC705870 (Scotland)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

GREENHOUSE COMMUNITY TRAINING CIC

Contents of the Financial Statements

for the Period Ended 31 August 2025

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

GREENHOUSE COMMUNITY TRAINING CIC

Profit And Loss Account

for the Period Ended 31 August 2025

2025 2024


£
£
Turnover: 854,514 720,688
Cost of sales: ( 640,183 ) ( 496,943 )
Gross profit(or loss): 214,331 223,745
Administrative expenses: ( 175,556 ) ( 155,153 )
Operating profit(or loss): 38,775 68,592
Interest payable and similar charges: ( 6,162 ) ( 447 )
Profit(or loss) before tax: 32,613 68,145
Tax: ( 2,126 ) ( 12,113 )
Profit(or loss) for the financial year: 30,487 56,032

GREENHOUSE COMMUNITY TRAINING CIC

Balance sheet

As at 31 August 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 37,674 10,903
Total fixed assets: 37,674 10,903
Current assets
Stocks: 4 5,128 6,011
Debtors: 5 65,650 51,180
Cash at bank and in hand: 57,517 75,669
Total current assets: 128,295 132,860
Creditors: amounts falling due within one year: 6 ( 77,999 ) ( 61,842 )
Net current assets (liabilities): 50,296 71,018
Total assets less current liabilities: 87,970 81,921
Total net assets (liabilities): 87,970 81,921
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 87,969 81,920
Total Shareholders' funds: 87,970 81,921

The notes form part of these financial statements

GREENHOUSE COMMUNITY TRAINING CIC

Balance sheet statements

For the year ending 31 August 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 April 2026
and signed on behalf of the board by:

Name: Steven Jacobs
Status: Director

The notes form part of these financial statements

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 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 is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 25 26

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 15,060 15,060
Additions 44,778 44,778
Disposals
Revaluations
Transfers
At 31 August 2025 59,838 59,838
Depreciation
At 1 September 2024 4,157 4,157
Charge for year 18,007 18,007
On disposals
Other adjustments
At 31 August 2025 22,164 22,164
Net book value
At 31 August 2025 37,674 37,674
At 31 August 2024 10,903 10,903

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Stocks

2025 2024
£ £
Stocks 5,128 6,011
Total 5,128 6,011

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Debtors

2025 2024
£ £
Other debtors 65,650 51,180
Total 65,650 51,180

GREENHOUSE COMMUNITY TRAINING CIC

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 12,195 12,052
Taxation and social security 63,120 40,516
Accruals and deferred income 1,772 1,212
Other creditors 912 8,062
Total 77,999 61,842

COMMUNITY INTEREST ANNUAL REPORT

GREENHOUSE COMMUNITY TRAINING CIC

Company Number: SC705870 (Scotland)

Year Ending: 31 August 2025

Company activities and impact

Greenhouse Community Training CIC (Greenhouse) is a community interest company that serves to better the opportunities presented to individuals with learning difficulties. By partnering with local government, we are able to create a controlled enterprise environment where trainees can learn the necessary employability skills in order to gain future long-term employment. We believe that the combination of enterprise, training, and partnership with local government and employers produces a robust offering that has, until now, not been available in communities around the country. Through strong partnerships with local government and other local and national employers, we are able to continually assess the progression of our trainees. We believe that regular communications with all relevant stakeholders is vital for trainees in their pursuit of success and employment. This is why we regularly follow up with individuals on employment placements and offer help and assistance to employers wherever possible. Enterprise: With every project we take part in, it is vital that it is underpinned by strong enterprise. By building projects around feasible business models, we are able to assure the survival of our organisation and ultimately continue achieving our core aims. The benefit of structuring our organisation in this way means that we do not rely on external funding as much as other community interest companies or social enterprises. A more lean attitude to perpetual funding gives Greenhouse a greater opportunity to expand our projects rapidly and also to be flexible with our training programs. Training: At the heart of Greenhouse is our emphasis on robust and relevant training. The majority of our staff members have a coaching or teaching background, and are well equipped to tailor their approach according to each trainee and their requirements. Our employability program seeks to give individuals with learning difficulties a broad range of skills that will eventually allow them to undertake permanent employment. We regularly monitor and report on trainees’ progress, which further strengthens each individual’s confidence in their own abilities. Partnership: Partnerships are key to the success of our organisation. A strong relationship with relevant stakeholders allows Greenhouse to create a broad network of like-minded individuals and institutions that can mutually benefit from our projects and activities. For local councils and charities, we offer a comprehensive service that drives social enterprise into all areas of business and creates training and employment opportunities for the community. For SME’s and national employers, we seek meaningful partnerships that can offer Greenhouse trainees further experience and employment.

Consultation with stakeholders

We are in constant contact with many of our stakeholders, which include, but are not limited to: local government, charity and care organisations, carers, other CIC companies, local employers, parents and guardians. As part of our operating practices, we regularly consult with local government and social care staff: all of our trainees go through a well-documented training program where communication with all relevant stakeholders is a necessity. We also gain great understanding from feedback given to us by regular customers of our catering provisions. This is taken on board and is always called upon as part of improving and enhancing the way Greenhouse operates.

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 April 2026

And signed on behalf of the board by:
Name: Steven Jacobs
Status: Director