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# KNOYDART TREE NURSERY CIC

## Company limited by guarantee

## Company Registration Number:
SC749595 (Scotland)

## Unaudited statutory accounts for the year ended 31 March 2026

## Period of accounts

## Start date: 1 April 2025

## End date: 31 March 2026

# KNOYDART TREE NURSERY CIC

## Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# KNOYDART TREE NURSERY CIC

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

J Wallace
L E Schofield
K M Brown

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
27 July 2026

And signed on behalf of the board by:
Name: J Wallace
Status: Director

# KNOYDART TREE NURSERY CIC

## Profit And Loss Account

for the Period Ended 31 March 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Turnover: | 25,471 | 9,459
Cost of sales: | ( 19,431 ) | ( 962 )
Gross profit(or loss): | 6,040 | 8,497
Administrative expenses: | ( 29,953 ) | ( 30,396 )
Other operating income: | 19,923 | 26,736
Operating profit(or loss): | (3,990) | 4,837
Interest receivable and similar income: |  | 1
Profit(or loss) before tax: | (3,990) | 4,838
Tax: | 881 | ( 1,253 )
Profit(or loss) for the financial year: | (3,109) | 3,585

# KNOYDART TREE NURSERY CIC

## Balance sheet

As at 31 March 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 21,312 | 25,950
Total fixed assets: |  | 21,312 | 25,950
Current assets
Stocks: | 4 | 3,312 | 7,723
Debtors: | 5 | 1,167 | 1,754
Cash at bank and in hand: |  | 16,089 | 13,342
Total current assets: |  | 20,568 | 22,819
Creditors: amounts falling due within one year: | 6 | ( 6,270 ) | ( 4,037 )
Net current assets (liabilities): |  | 14,298 | 18,782
Total assets less current liabilities: |  | 35,610 | 44,732
Creditors: amounts falling due after more than one year: | 7 | ( 30,710 ) | ( 36,723 )
Total net assets (liabilities): |  | 4,900 | 8,009
Members' funds
Profit and loss account: |  | 4,900 | 8,009
Total members' funds: |  | 4,900 | 8,009

The notes form part of these financial statements

# KNOYDART TREE NURSERY CIC

## Balance sheet statements

For the year ending 31 March 2026 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.

This report was approved by the board of directors on 27 July 2026
and signed on behalf of the board by:

Name: J Wallace
Status: Director

The notes form part of these financial statements

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

- ## 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

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and Equipment 20% straight line. Computer Equipment 33.3% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to surplus or deficit.

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

- ## 2. Employees

  | 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 4 | 2

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2025 |  | 39,237 |  |  |  | 39,237
Additions |  | 4,180 |  |  |  | 4,180
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2026 |  | 43,417 |  |  |  | 43,417
Depreciation |  |  |  |  |  |
At 1 April 2025 |  | 13,287 |  |  |  | 13,287
Charge for year |  | 8,818 |  |  |  | 8,818
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2026 |  | 22,105 |  |  |  | 22,105
Net book value |  |  |  |  |  |
At 31 March 2026 |  | 21,312 |  |  |  | 21,312
At 31 March 2025 |  | 25,950 |  |  |  | 25,950

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

## 4. Stocks

| 2026 | 2025
--- | --- | ---
| £ | £
Stocks | 3,312 | 7,723
Total | 3,312 | 7,723

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

## 5. Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 206 |
Other debtors | 961 | 1,754
Total | 1,167 | 1,754

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

## 6. Creditors: amounts falling due within one year note

| 2026 | 2025
--- | --- | ---
| £ | £
Trade creditors | 62 | 186
Taxation and social security | 825 | 393
Accruals and deferred income | 400 |
Other creditors | 4,983 | 3,458
Total | 6,270 | 4,037

# KNOYDART TREE NURSERY CIC

## Notes to the Financial Statements

for the Period Ended 31 March 2026

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

| 2026 | 2025
--- | --- | ---
| £ | £
Other creditors | 30,710 | 36,723
Total | 30,710 | 36,723

# COMMUNITY INTEREST ANNUAL REPORT

### KNOYDART TREE NURSERY CIC

### Company Number: SC749595 (Scotland)

### Year Ending: 31 March 2026

Company activities and impact

During the year to the 31st March 2026 we sold just under 38,000 native trees grown from locally collected seed, these were all planted out on Knoydart. Local seed was collected, volunteers helped at the nursery as well as helping with seed collecting, we worked closely with local businesses, had numerous visitors come in for a tour and the Knoydart Ranger service included visits to the nursery with tourists. The nursery keeps the community updated through social media and the monthly newsletter.

Consultation with stakeholders

The nursery keeps the community updated through social media and the monthly newsletter.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £18,273. 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.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 July 2026

And signed on behalf of the board by:
Name: J Wallace
Status: Director