COMMENT COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
03670215 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

COMMENT COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

COMMENT COMMUNITY INTEREST COMPANY

Balance sheet

As at 30 November 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors: 3 0 760
Cash at bank and in hand: 11,735 9,580
Investments:   0 0
Total current assets: 11,735 10,340
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 600 ) ( 483 )
Net current assets (liabilities): 11,135 9,857
Total assets less current liabilities: 11,135 9,857
Creditors: amounts falling due after more than one year: 5 ( 6,672 ) ( 6,672 )
Provision for liabilities: 0 0
Accruals and deferred income: ( 4,459 ) ( 3,179 )
Total net assets (liabilities): 4 6
Members' funds
Profit and loss account: 4 6
Total members' funds: 4 6

The notes form part of these financial statements

COMMENT COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 30 November 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 20 July 2026
and signed on behalf of the board by:

Name: R W Soutar
Status: Director

The notes form part of these financial statements

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 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

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Debtors

2025 2024
£ £
Trade debtors 0 760
Prepayments and accrued income 0 0
Other debtors 0 0
Total 0 760
Debtors due after more than one year: 0 0

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 600 483
Total 600 483

COMMENT COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 30 November 2025

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

2025 2024
£ £
Other creditors 6,672 6,672
Total 6,672 6,672

COMMUNITY INTEREST ANNUAL REPORT

COMMENT COMMUNITY INTEREST COMPANY

Company Number: 03670215 (England and Wales)

Year Ending: 30 November 2025

Company activities and impact

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.

Consultation with stakeholders

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.

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
20 July 2026

And signed on behalf of the board by:
Name: R W Soutar
Status: Director