for the Period Ended 31 October 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 | |||
| Tangible assets: | 3 |
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| Total fixed assets: |
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| Current assets | |||
| Debtors: | 4 |
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| Cash at bank and in hand: |
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| Total current assets: |
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| Creditors: amounts falling due within one year: | 5 |
(
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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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| Total net assets (liabilities): |
( |
( |
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| Members' funds | |||
| Profit and loss account: |
( |
( |
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| Total members' funds: |
( |
( |
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 31 October 2025
Basis of measurement and preparation
Tangible fixed assets depreciation policy
for the Period Ended 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| Average number of employees during the period |
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for the Period Ended 31 October 2025
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
|---|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | £ | £ |
| At 1 November 2024 |
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| Additions | ||||||
| Disposals | ||||||
| Revaluations | ||||||
| Transfers | ||||||
| At 31 October 2025 |
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| Depreciation | ||||||
| At 1 November 2024 |
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| Charge for year |
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| On disposals | ||||||
| Other adjustments | ||||||
| At 31 October 2025 |
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| Net book value | ||||||
| At 31 October 2025 |
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| At 31 October 2024 |
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for the Period Ended 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other debtors |
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| Total |
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for the Period Ended 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Bank loans and overdrafts |
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| Trade creditors |
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| Taxation and social security |
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| Accruals and deferred income |
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| Other creditors |
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| Total |
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During the financial year ended 31 October 2025, The Shieling Collective CIC continued to establish the foundations of a community-led initiative centred on the cultural, historical and environmental heritage of the Scottish Highlands. The company’s activities during the year included organisational development, strategic planning, and practical work to renovate. Towards the latter part of the year, the company adopted a more volunteer-led approach, encouraging greater participation from the local community in both practical activities and the development of future plans. A key area of focus was the preservation, sharing and revival of traditional heritage skills associated with shielings, crofting and Highland land use. The company sought to promote an understanding of these practices and their connection to Gaelic culture, traditional seasonal movement, land stewardship and community cooperation. Although formal community programmes were still at an early stage during the year, the activities undertaken created opportunities for volunteering, practical skills development, knowledge-sharing and informal learning. Overall, the work undertaken during the year helped strengthen community engagement with local heritage, support the preservation of traditional knowledge and land-based practices, and establish a foundation for delivering wider community benefit in accordance with the company’s community interest objectives.
The company’s stakeholders include volunteers, local residents, individuals with an interest in heritage skills and traditional land use, advisors, and people connected with shielings, crofting and Highland cultural heritage.
No remuneration was received
No transfer of assets other than for full consideration
This report was approved by the board of directors on
31 July 2026
And signed on behalf of the board by:
Name: Aoife Noelle Howe
Status: Director