LITTLE BLUE TREE CIC

Company Registration Number:
SC809840 (Scotland)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 8 May 2024

End date: 31 May 2025

LITTLE BLUE TREE CIC

Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report
Balance sheet
Additional notes
Community Interest Report

LITTLE BLUE TREE CIC

Directors' report period ended 31 May 2025

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

Principal activities of the company

The company was incorporated on 8 May 2024 and has been dormant since that date.



Directors

The director shown below has held office during the whole of the period from
8 May 2024 to 31 May 2025

Belinda Boyd


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
13 May 2026

And signed on behalf of the board by:
Name: Belinda Boyd
Status: Director

LITTLE BLUE TREE CIC

Balance sheet

As at 31 May 2025

Notes 13 months to 31 May 2025


£
Current assets
Cash at bank and in hand: 1
Total current assets: 1
Net current assets (liabilities): 1
Total assets less current liabilities: 1
Total net assets (liabilities): 1
Capital and reserves
Called up share capital: 1
Profit and loss account: 0
Total Shareholders' funds: 1

The notes form part of these financial statements

LITTLE BLUE TREE CIC

Balance sheet statements

For the year ending 31 May 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 13 May 2026
and signed on behalf of the board by:

Name: Belinda Boyd
Status: Director

The notes form part of these financial statements

LITTLE BLUE TREE CIC

Notes to the Financial Statements

for the Period Ended 31 May 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

LITTLE BLUE TREE CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    13 months to 31 May 2025
    Average number of employees during the period 1

COMMUNITY INTEREST ANNUAL REPORT

LITTLE BLUE TREE CIC

Company Number: SC809840 (Scotland)

Year Ending: 31 May 2025

Company activities and impact

Little Blue Tree CIC develops and delivers Sustainable Carbon Forest projects in Small Island Developing States, beginning in Grenada. Currently the company is working with the Grenadian government to be able to launch the project shortly. The company proposal is to establish and manage sustainable forestry plantations, primarily using fast-growing species such as Paulownia elongata, to support carbon sequestration, land restoration, and sustainable timber production. Activities include site development, planting, maintenance, selective harvesting, and the development of agroforestry systems, alongside facilitating access to carbon markets and environmental finance. The company’s activities deliver clear community benefit. Environmentally, projects sequester carbon, improve soil health, increase biodiversity, and strengthen resilience to climate impacts such as drought and extreme weather. Economically, they create sustainable income streams, support local green industries, and reduce reliance on imported timber. Socially, they provide employment, skills development, and opportunities for local communities to participate in sustainable land use. A key feature of the model is that each project is intended to become a self-sustaining, income-generating asset, with long-term benefits retained locally. The primary beneficiaries are local communities and Small Island Developing State governments, as well as the wider public through climate change mitigation and environmental protection.

Consultation with stakeholders

Little Blue Tree CIC has engaged directly with relevant departments, forestry and climate resilient sectors within the Government of Grenada in the development of its Sustainable Carbon Forest project. Consultation has focused on alignment with national priorities for climate resilience, sustainable land management, and environmental protection. Engagement has included discussions with ministries and agencies responsible for forestry, agriculture, land use, and climate policy to ensure the project supports existing national strategies and regulatory frameworks. Ongoing dialogue is intended to support compliance, collaboration, and integration with national development plans. The company will continue to work closely with the Grenadian Government throughout the lifecycle of the project to ensure delivery of public benefit and alignment with national environmental and economic goals.

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
13 May 2026

And signed on behalf of the board by:
Name: Belinda Boyd
Status: Director