SCOTO COMMUNITY TOURISM NETWORK CIC

Company limited by guarantee

Company Registration Number:
SC726720 (Scotland)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 1 April 2024

End date: 30 September 2025

SCOTO COMMUNITY TOURISM NETWORK CIC

Contents of the Financial Statements

for the Period Ended 30 September 2025

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

SCOTO COMMUNITY TOURISM NETWORK CIC

Directors' report period ended 30 September 2025

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

Principal activities of the company

Activities of other membership organisations not elsewhere classified.



Directors

The director shown below has held office during the whole of the period from
1 April 2024 to 30 September 2025

David Alexander William MCCUBBIN


Secretary Catriona Jane WADDINGTON

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
18 May 2026

And signed on behalf of the board by:
Name: David Alexander William MCCUBBIN
Status: Director

SCOTO COMMUNITY TOURISM NETWORK CIC

Profit And Loss Account

for the Period Ended 30 September 2025

18 months to 30 September 2025 2024


£

£
Turnover: 186,062 121,897
Gross profit(or loss): 186,062 121,897
Administrative expenses: ( 185,817 ) ( 119,198 )
Operating profit(or loss): 245 2,699
Profit(or loss) before tax: 245 2,699
Tax: ( 46 ) ( 503 )
Profit(or loss) for the financial year: 199 2,196

SCOTO COMMUNITY TOURISM NETWORK CIC

Balance sheet

As at 30 September 2025

Notes 18 months to 30 September 2025 2024


£

£
Current assets
Debtors: 3 15,412
Cash at bank and in hand: 40,538 68,826
Total current assets: 40,538 84,238
Creditors: amounts falling due within one year: 4 ( 13,124 ) ( 53,023 )
Net current assets (liabilities): 27,414 31,215
Total assets less current liabilities: 27,414 31,215
Creditors: amounts falling due after more than one year: 5 ( 24,000 ) ( 28,000 )
Total net assets (liabilities): 3,414 3,215
Members' funds
Profit and loss account: 3,414 3,215
Total members' funds: 3,414 3,215

The notes form part of these financial statements

SCOTO COMMUNITY TOURISM NETWORK CIC

Balance sheet statements

For the year ending 30 September 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 18 May 2026
and signed on behalf of the board by:

Name: David Alexander William MCCUBBIN
Status: Director

The notes form part of these financial statements

SCOTO COMMUNITY TOURISM NETWORK CIC

Notes to the Financial Statements

for the Period Ended 30 September 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

SCOTO COMMUNITY TOURISM NETWORK CIC

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    18 months to 30 September 2025 2024
    Average number of employees during the period 8 8

SCOTO COMMUNITY TOURISM NETWORK CIC

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Debtors

18 months to 30 September 2025 2024
£ £
Prepayments and accrued income 15,412
Total   15,412

SCOTO COMMUNITY TOURISM NETWORK CIC

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Creditors: amounts falling due within one year note

18 months to 30 September 2025 2024
£ £
Taxation and social security 46 274
Accruals and deferred income 13,078 50,749
Other creditors 2,000
Total 13,124 53,023

SCOTO COMMUNITY TOURISM NETWORK CIC

Notes to the Financial Statements

for the Period Ended 30 September 2025

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

18 months to 30 September 2025 2024
£ £
Bank loans and overdrafts 24,000 28,000
Total 24,000 28,000

COMMUNITY INTEREST ANNUAL REPORT

SCOTO COMMUNITY TOURISM NETWORK CIC

Company Number: SC726720 (Scotland)

Year Ending: 30 September 2025

Company activities and impact

During the financial year 2024-2025 (18 month period) SCOTO COMMUNITY TOURISM NETWORK CIC has progressed various actions in relation to our seven CIC activities with widespread community benefit. 1 Networking for SCOTO CIC members 2 Online learning and development resource 3 Programmes of support for community led tourism enterprises 4 Provision of a promotional platform for community led tourism activity 5 Gather data and intelligence 6 Undertake contracts and services that support growth and development of community led tourism across Scotland 7 A focal point that strengthens the representation of community led tourism initiatives. A social audit report covering these points is attached

Consultation with stakeholders

During the financial year 2024-2025 (18 month period) SCOTO COMMUNITY TOURISM NETWORK CIC has consulted with its four main stakeholder groupings. A social audit report covering these points is attached.

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
18 May 2026

And signed on behalf of the board by:
Name: Carron Tobin
Status: Director