for the Period Ended 30 September 2025
| Profit and loss | |
| Balance sheet | |
| Additional notes | |
| Balance sheet notes | |
| Community Interest Report |
for the Period Ended
| 2025 | ||
|---|---|---|
|
|
£ |
|
| Turnover: |
|
|
| Gross profit(or loss): |
|
|
| Administrative expenses: |
(
|
|
| Other operating income: |
|
|
| Operating profit(or loss): |
|
|
| Profit(or loss) before tax: |
|
|
| Tax: |
(
|
|
| Profit(or loss) for the financial year: |
|
As at
| Notes | 2025 | ||
|---|---|---|---|
|
|
£ |
||
| Fixed assets | |||
| Tangible assets: | 3 |
|
|
| Total fixed assets: |
|
||
| Current assets | |||
| Cash at bank and in hand: |
|
||
| Total current assets: |
|
||
| Creditors: amounts falling due within one year: | 4 |
(
|
|
| Net current assets (liabilities): |
|
||
| Total assets less current liabilities: |
|
||
| Total net assets (liabilities): |
|
||
| Members' funds | |||
| Profit and loss account: |
|
||
| Total members' funds: |
|
The notes form part of these financial statements
This report was approved by the board of directors on
and signed on behalf of the board by:
Name:
Status: Director
The notes form part of these financial statements
for the Period Ended 30 September 2025
Basis of measurement and preparation
Turnover policy
Tangible fixed assets depreciation policy
for the Period Ended 30 September 2025
| 2025 | ||
|---|---|---|
| Average number of employees during the period |
|
for the Period Ended 30 September 2025
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
|---|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | £ | £ |
| Additions |
|
|
||||
| Disposals | ||||||
| Revaluations | ||||||
| Transfers | ||||||
| At 30 September 2025 |
|
|
||||
| Depreciation | ||||||
| Charge for year |
|
|
||||
| On disposals | ||||||
| Other adjustments | ||||||
| At 30 September 2025 |
|
|
||||
| Net book value | ||||||
| At 30 September 2025 |
|
|
for the Period Ended 30 September 2025
| 2025 | ||
|---|---|---|
| £ | ||
| Taxation and social security |
|
|
| Total |
|
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.
No consultation with stakeholders
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.
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