We provide business support to social enterprises and community groups across the Highlands and Islands as well as working at a global level through Impact Hub Global Association. We also run a co-working space for third sector organisations, SMEs and others that need a space to meet, work, and collaborate. Our business support work is made up of direct 1-2-1 business support, workshops and other training and networking events. A significant part of our work continues to be business support for local communities, helping them consult locally in relation to the potential acquisition of assets and preparing feasibility studies to support this. In 2025 we supported approximately 100 social enterprises and ran events and workshops across the whole of Scotland, predominantly online, but not exclusively. Networking Events and workshops (35) Topics included: Charitable Trading Setting up a Trading Subsidiary Strategic Planning Intro to E-Commerce Digital Marketing Business Planning Investment Readiness Roles and Responsibilities of Directors and Trustees Recruiting Board Members Funding Business Growth AI for social enterprises Know Your Numbers Finance for 3rd Sector (an average of 12 people per event – 420 in total) We continued to operate a co-working space for entrepreneurs and social enterprises, and yet again we have seen demand rise. The space offers members (around 50 individuals) an opportunity to network for social and business purposes. The new space we acquired in August 2024 was fully occupied for the whole of 2025 by three social enterprises who needed affordable office space to rent on an ongoing basis. It has proved to be an affordable option for new and young organisations, giving them the opportunity to grow in a nurturing environment. We have continued to run regular networking events for all our co-working members and business community. We also continue to offer free trial days and open days to enable people to assess the suitability of our workspace for themselves at no cost. We also sponsored the Impact Award for Young Enterprise Scotland.

No specific consultations were carried out although we maintain regular dialogue with our customers and seek feedback on our service on a regular basis whether that be workshops, space use, or business support.

Page 11 of the accounts shows that Directors’ remuneration amounted to £135,495. This was for staff who are also directors.

No transfer of assets other than for full consideration