for the Period Ended 30 November 2025
| Directors report | |
| Profit and loss | |
| Balance sheet | |
| Additional notes | |
| Balance sheet notes | |
| Community Interest Report |
Directors' report period ended
The directors present their report with the financial statements of the company for the period ended 30 November 2025
Principal activities of the company
Directors
The director shown below has held office during the period of
10 August 2025
to
30 November 2025
The director shown below has held office during the period of
6 December 2024
to
30 November 2025
The directors shown below have held office during the whole of the period from
14 November 2024
to
30 November 2025
The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006
This report was approved by the board of directors on
And signed on behalf of the board by:
Name:
Status: Director
for the Period Ended
| 13 months to 30 November 2025 | ||
|---|---|---|
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£ |
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| Turnover: |
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| Cost of sales: |
(
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| Gross profit(or loss): |
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| Administrative expenses: |
(
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| Operating profit(or loss): |
( |
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| Profit(or loss) before tax: |
( |
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| Profit(or loss) for the financial year: |
( |
As at
| Notes | 13 months to 30 November 2025 | ||
|---|---|---|---|
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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 | |||
| Stocks: | 4 |
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| Debtors: | 5 |
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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: | 6 |
(
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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: | 7 |
(
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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
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
Turnover policy
Tangible fixed assets depreciation policy
Other accounting policies
for the Period Ended 30 November 2025
| 13 months to 30 November 2025 | ||
|---|---|---|
| Average number of employees during the period |
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for the Period Ended 30 November 2025
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
|---|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | £ | £ |
| Additions |
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| Disposals | ||||||
| Revaluations | ||||||
| Transfers | ||||||
| At 30 November 2025 |
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| Depreciation | ||||||
| Charge for year |
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| On disposals | ||||||
| Other adjustments | ||||||
| At 30 November 2025 |
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| Net book value | ||||||
| At 30 November 2025 |
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for the Period Ended 30 November 2025
| 13 months to 30 November 2025 | ||
|---|---|---|
| £ | ||
| Stocks |
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| Total |
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for the Period Ended 30 November 2025
| 13 months to 30 November 2025 | ||
|---|---|---|
| £ | ||
| Other debtors |
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| Total |
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for the Period Ended 30 November 2025
| 13 months to 30 November 2025 | ||
|---|---|---|
| £ | ||
| Trade creditors |
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| Total |
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for the Period Ended 30 November 2025
| 13 months to 30 November 2025 | ||
|---|---|---|
| £ | ||
| Other creditors |
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| Total |
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Brora Village Store CIC operates a community village shop and Post Office to provide essential services for the residents of Brora and the surrounding rural area. During the financial year, the company provided affordable household essentials, stationery, greetings cards, postal services, banking facilities and bill payments. The company also worked to improve the long-term sustainability of these services by developing new income streams and seeking funding to secure permanent premises. The company benefits the community by ensuring continued access to essential local services, reducing the need for residents to travel, particularly the elderly, the disabled and those with limited transport. It also provides an important community hub, helping to reduce rural isolation and support the long-term sustainability of the village. The CIC was also approved for grant funding at the end of the year to provided fulltime employment for 1 local resident in the next 12 months.
The company's stakeholders include local residents, customers, volunteers, community organisations, local businesses and the Post Office. Stakeholder feedback is gathered through day-to-day conversations with customers, discussions with volunteers and engagement with the local community. We have a suggestions box in the shop and encourage customers to use this, along with asking customers to fill in a questionnaire from time to time. We received feedback from 130 households in and around Brora. This feedback has been used to inform the range of products and services offered and to identify opportunities to improve and develop the CIC to better meet local needs.
No remuneration was received
No transfer of assets other than for full consideration
This report was approved by the board of directors on
6 August 2026
And signed on behalf of the board by:
Name: Kimberley Mackenzie
Status: Director