HIGHLAND COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
SC691555 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2026

Period of accounts

Start date: 1 April 2025

End date: 31 March 2026

HIGHLAND COMMUNITY INTEREST COMPANY

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

HIGHLAND COMMUNITY INTEREST COMPANY

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

Yvonne Crook
Thomas Brinicombe
William Mackie Cameron
Jan Anthony Nabor Tucker
Margaret Anne Byrne Cunningham
Charlotte Christine Strudwick Wright


The director shown below has held office during the period of
1 April 2025 to 22 September 2025

Samantha Jane Faircliff


Secretary Kerry Middlemiss

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
29 September 2026

And signed on behalf of the board by:
Name: Yvonne Crook
Status: Director

HIGHLAND COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 31 March 2026

2026 2025


£

£
Turnover: 179,897 201,134
Cost of sales: ( 70,400 ) ( 72,898 )
Gross profit(or loss): 109,497 128,236
Administrative expenses: ( 108,296 ) ( 127,375 )
Operating profit(or loss): 1,201 861
Profit(or loss) before tax: 1,201 861
Tax: ( 228 ) ( 173 )
Profit(or loss) for the financial year: 973 688

HIGHLAND COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 March 2026

Notes 2026 2025


£

£
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 9,000 51,456
Cash at bank and in hand: 22,908 5,264
Investments:   0 0
Total current assets: 31,908 56,720
Prepayments and accrued income: 705 703
Creditors: amounts falling due within one year: 4 ( 11,801 ) ( 11,572 )
Net current assets (liabilities): 20,812 45,851
Total assets less current liabilities: 20,812 45,851
Accruals and deferred income: ( 15,788 ) ( 41,800 )
Total net assets (liabilities): 5,024 4,051
Members' funds
Profit and loss account: 5,024 4,051
Total members' funds: 5,024 4,051

The notes form part of these financial statements

HIGHLAND COMMUNITY INTEREST COMPANY

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 29 September 2026
and signed on behalf of the board by:

Name: Yvonne Crook
Status: Director

The notes form part of these financial statements

HIGHLAND COMMUNITY INTEREST COMPANY

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

    Other accounting policies

    Basis of preparation The financial statements have been prepared under the historical cost convention. Presentation currency The accounts are presented in £sterling.

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 6 6

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Debtors

2026 2025
£ £
Trade debtors 9,000 51,456
Total 9,000 51,456

HIGHLAND COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 11,801 11,572
Total 11,801 11,572

COMMUNITY INTEREST ANNUAL REPORT

HIGHLAND COMMUNITY INTEREST COMPANY

Company Number: SC691555 (Scotland)

Year Ending: 31 March 2026

Company activities and impact

During the year, Highland CIC has continued to develop its role as an independent, private-sector-led social enterprise with an ambitious vision for the Highlands to become a leader in sustainable development – ensuring that the unprecedented scale of investment and change taking place across the region translates into lasting economic, social, environmental and cultural benefit for Highland communities. A significant focus has been the continued development of the Highland Renewables Network (HRN). We have built a strong and growing network of renewable energy developers, supply-chain businesses and strategic partners, creating a platform through which industry can engage with the wider ambitions of the Highlands. Importantly, HRN also provides commercial support for Highland CIC's wider community purpose: connecting the scale of renewable energy investment taking place in the region with a broader ambition for sustainable and inclusive development.

Consultation with stakeholders

Early in the year, Highland CIC published its Highland Manifesto, building on several years of consultation and engagement across the region. The Manifesto set out the case for a more joined-up approach to sustainable development and asked a fundamental question: as unprecedented investment comes into the Highlands, how do we ensure that Highland communities genuinely benefit? Throughout the year we have continued to strengthen the evidence behind that proposition. This has included mapping and strategic analysis of the Highland economy and the interconnected challenges facing the region, including poverty and fuel poverty, housing, demographic change, tourism, renewable energy investment, natural capital, culture and community benefit funding. Particular work has been undertaken to understand the scale and distribution of community benefit associated with renewable energy development and the opportunities for a more strategic approach to social value. This evidence has enabled Highland CIC to contribute knowledgeably and constructively to discussions about the future of the region and to advocate for a long-term sustainable development strategy which considers economic prosperity alongside community wellbeing, natural capital and Highland culture. Convening business and community leadership Convening people around a shared ambition remains central to our role. Across the year we delivered 10 events involving Highland Ambassadors, businesses and community leaders, creating opportunities to share evidence, build relationships and discuss the opportunities and challenges facing the Highlands. Through Highland Renewables Network we have also developed a programme of supply-chain and leadership events designed to connect Highland businesses with the significant investment pipeline associated with the energy transition. This work culminates in the development of our Highland Sustainable Development Summit, bringing together business, community, industry and thought leaders to consider how the Highlands can turn a period of exceptional investment and change into an enduring legacy. Collaboration and practical delivery Alongside our independent advocacy role, we have spent considerable time engaging with The Highland Council and other strategic organisations to explore how public, private and third-sector leadership can work more effectively together. A particular focus has been the opportunity to maximise and better understand social value across the Highlands, recognising that investment in infrastructure, renewable energy, tourism and other sectors has the potential to create benefits extending far beyond traditional measures of economic growth. Highland CIC has also developed and put forward a number of practical projects through which this ambition could be translated into delivery. These include proposals relating to higher-value sustainable tourism, poverty and community benefit, and opportunities for young people, alongside continued work to connect communities with the economic opportunities emerging from the renewable energy transition. Recognition and the next stage The progress made during the year has been recognised nationally, with Highland CIC shortlisted for UK Social Enterprise of the Year. This recognition reflects an important stage in the organisation's development. Over the past year we have strengthened our evidence base, built a significant private-sector network, developed national and international relationships and created practical propositions for delivery. Our ambition remains clear: to help the Highlands become a recognised leader in sustainable development and to ensure that the extraordinary investment and opportunities coming into the region translate into lasting prosperity and wellbeing for its communities.

Directors' remuneration

During the year, directors received total remuneration of £70,400, comprising payments for services provided to the company. The remuneration was approved by the board and is included within “Specialist Support Services” in the statutory accounts. No other remuneration or benefits were provided to directors.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
29 September 2026

And signed on behalf of the board by:
Name: Yvonne Crook
Status: Director