for the Period Ended 30 November 2025
| Balance sheet | |
| Additional notes | |
| Balance sheet notes | |
| Community Interest Report |
As at
| Notes | 2025 | 2024 | |
|---|---|---|---|
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£ |
£ |
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| Fixed assets | |||
| Intangible assets: |
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| Tangible assets: |
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| Investments: |
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| Total fixed assets: |
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| Current assets | |||
| Stocks: |
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| Debtors: | 3 |
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| Cash at bank and in hand: |
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| Investments: |
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| Total current assets: |
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| Prepayments and accrued income: |
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| Creditors: amounts falling due within one year: | 4 |
(
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(
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| Net current assets (liabilities): |
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| Total assets less current liabilities: |
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| Creditors: amounts falling due after more than one year: | 5 |
(
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(
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| Provision for liabilities: |
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| Accruals and deferred income: |
(
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(
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| Total net assets (liabilities): |
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| Members' funds | |||
| Profit and loss account: |
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| Total members' funds: |
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The notes form part of these financial statements
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
and signed on behalf of the board by:
Name:
Status: Director
The notes form part of these financial statements
for the Period Ended 30 November 2025
Basis of measurement and preparation
for the Period Ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| Average number of employees during the period |
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for the Period Ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors |
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| Prepayments and accrued income |
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| Other debtors |
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| Total |
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| Debtors due after more than one year: |
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for the Period Ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade creditors |
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| Total |
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for the Period Ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other creditors |
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| Total |
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CommEnt supports sustainable development by working with individuals, groups and organisations who wish to establish and develop community-based enterprises. Any surplus will be used to support local or regional charities working to improve the social, built and natural environment of their communities. During the year, we have continued to support community businesses and individuals who share our social and environmental aims, on occasions providing bursaries in areas of need. We have done pro-bono work for small organisations and projects that aim to provide healthy local food and landscape regeneration. We have also continued to support local farms with their conversion of fallow land into productive landscapes. We have provided support to community growing projects such as Operation Farm in Hyde and the Edible Alleys project in Darwen, supporting food growing programmes for local residents and children's groups. CommEnt CIC has partnered with Operation Farm in Tameside to deliver ecological gardening training at several community green sites. The programme equipped volunteers and residents with practical skills in sustainable green spaces management, biodiversity enhancement, soil health, and food growing, helping to build confidence, increase environmental awareness, and support the long-term stewardship of community spaces. By working alongside local partners, we enabled participants to develop knowledge they can apply in their own neighbourhoods, contributing to stronger, more resilient communities. We are continuing this work through the Chadwick Dam Food Forest project, providing ecological gardening and food forest training for children, volunteers, and the wider community. Alongside delivering practical learning sessions, we are supporting the design and implementation of the food forest, helping to create a diverse, productive landscape that will provide lasting educational, environmental and social benefits. The project promotes biodiversity and strengthens climate resilience by transforming an underused long-grass habitat into a diverse, layered food forest through sustainable land management and climate-adapted planting. This approach enhances habitat diversity, supports carbon sequestration, improves ecosystem health, and creates a more resilient landscape for people and wildlife. We have provided support to partners in other countries and we are promoting international co-operation on permaculture projects. We continue to liaise with our associate Asmelash Dagne over the establishment of the Gamole Permaculture and integrated Natural resources Training centre in Southern Ethiopia. We maintain productive links with permaculture institutes in Australia and Czech Republic. We continue to support the publication of the on-line journal Northern Edge as a free community resource featuring articles on health and sustainability.
Through our Northern School of Permaculture partnership, we are forging links with organisations in other countries that are working on community and environmental regeneration. We have received feedback from the organisations that we have been working with, sharing information about the state of the local economy, areas of greatest need, regenerative technologies and techniques and good practice in the field. We also gather much important information from our training courses and workshops where participants are encouraged to discuss current challenges and share their experiences. We continued our relationships with Operation Farm, Chadwick Dam Project and the Manchester Road Community Arts Centre, allowing us to gain further insights into the various stakeholder communities and current patterns in the economy and society.
No remuneration was received
No transfer of assets other than for full consideration
This report was approved by the board of directors on
20 July 2026
And signed on behalf of the board by:
Name: R W Soutar
Status: Director