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# EQUITABLE ENERGY RESEARCH CIC

## Company limited by guarantee

## Company Registration Number:
SC824072 (Scotland)

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

## Period of accounts

## Start date: 27 September 2024

## End date: 30 September 2025

# EQUITABLE ENERGY RESEARCH CIC

## Contents of the Financial Statements

for the Period Ended 30 September 2025

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

# EQUITABLE ENERGY RESEARCH CIC

## Profit And Loss Account

for the Period Ended 30 September 2025

| 2025
--- | ---
| £
Turnover: | 6,793 |
Gross profit(or loss): | 6,793
Administrative expenses: | ( 6,200 ) |
Other operating income: | 2,500 |
Operating profit(or loss): | 3,093
Profit(or loss) before tax: | 3,093
Tax: | ( 397 ) |
Profit(or loss) for the financial year: | 2,696

# EQUITABLE ENERGY RESEARCH CIC

## Balance sheet

As at 30 September 2025

| Notes | 2025
--- | --- | ---
|  | £
Fixed assets
Tangible assets: | 3 | 998 |
Total fixed assets: |  | 998
Current assets
Cash at bank and in hand: |  | 2,095 |
Total current assets: |  | 2,095
Creditors: amounts falling due within one year: | 4 | ( 397 ) |
Net current assets (liabilities): |  | 1,698
Total assets less current liabilities: |  | 2,696
Total net assets (liabilities): |  | 2,696
Members' funds
Profit and loss account: |  | 2,696 |
Total members' funds: |  | 2,696

The notes form part of these financial statements

# EQUITABLE ENERGY RESEARCH 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 26 June 2026
and signed on behalf of the board by:

Name: Thomas Peter Roberts Wills
Status: Director

The notes form part of these financial statements

# EQUITABLE ENERGY RESEARCH 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

  Turnover policy

  Turnover represents amounts receivable for commissioned research and related services including public engagement, in the field of social and economic research on the energy sector, carried out in pursuit of the company's community interest objects.

  Tangible fixed assets depreciation policy

  Straight-line depreciation over three years (e.g. for IT equipment)

# EQUITABLE ENERGY RESEARCH CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025
  --- | ---
  Average number of employees during the period | 1 |

# EQUITABLE ENERGY RESEARCH CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
Additions |  |  |  | 1,089 |  | 1,089
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 September 2025 |  |  |  | 1,089 |  | 1,089
Depreciation |  |  |  |  |  |
Charge for year |  |  |  | 91 |  | 91
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 September 2025 |  |  |  | 91 |  | 91
Net book value |  |  |  |  |  |
At 30 September 2025 |  |  |  | 998 |  | 998

# EQUITABLE ENERGY RESEARCH CIC

## Notes to the Financial Statements

for the Period Ended 30 September 2025

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

| 2025
--- | ---
| £
Taxation and social security | 397 |
Total | 397

# COMMUNITY INTEREST ANNUAL REPORT

### EQUITABLE ENERGY RESEARCH CIC

### Company Number: SC824072 (Scotland)

### Year Ending: 30 September 2025

Company activities and impact

During the financial year to 30 September 2025, Equitable Energy Research CIC delivered its community purpose of researching and promoting best practice in community ownership, participation and benefit from energy projects, and publishing information that helps communities and the public better understand the energy sector. The company's principal output in the period was the publication of Social Value from Renewables in the Highlands and Islands, a report commissioned by Platform. The report reviewed case study wind energy projects and local authority policy positions across all six Highlands and Islands local authority areas, setting out a spectrum of social value from socio-economic impacts through community benefit payments to full community or local authority ownership. The report is freely available and is intended to support community groups, local authorities and policymakers in securing a fairer share of value from renewable energy developments. In preparing the report, the company consulted over 20 stakeholders, including community development trusts, local authority representatives and energy project operators, whose insights directly informed the findings and recommendations. The company also participated in a documentary film examining wind energy developments in the Highlands, contributing research and expert commentary to help bring questions of community benefit and energy justice to a wider public audience. In addition, directors participated in Community Energy Scotland events during the year, sharing the company's research with community organisations, practitioners and the public, and supporting knowledge exchange between communities navigating the energy transition. Together these activities benefited the community of interest - communities hosting or affected by energy developments, particularly in the Highlands and Islands - by improving access to independent, evidence-based information; strengthening communities' capacity to negotiate fair arrangements with developers; and contributing to public debate on community wealth building and a just energy transition.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £800 (paid to Tom Wills). There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
26 June 2026

And signed on behalf of the board by:
Name: Thomas Peter Roberts Wills
Status: Director