EH-FM RADIO C.I.C.

Company limited by guarantee

Company Registration Number:
SC627588 (Scotland)

Unaudited statutory accounts for the year ended 30 April 2026

Period of accounts

Start date: 1 May 2025

End date: 30 April 2026

EH-FM RADIO C.I.C.

Contents of the Financial Statements

for the Period Ended 30 April 2026

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

EH-FM RADIO C.I.C.

Directors' report period ended 30 April 2026

The directors present their report with the financial statements of the company for the period ended 30 April 2026

Directors

The directors shown below have held office during the whole of the period from
1 May 2025 to 30 April 2026

FKR MCKINNELL
 M BELCHER
 JJ PETTINGER

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
19 October 2026

And signed on behalf of the board by:
Name: FKR MCKINNELL
Status: Director

EH-FM RADIO C.I.C.

Profit And Loss Account

for the Period Ended 30 April 2026

2026 2025


£
£
Turnover: 40,624 40,500
Cost of sales: ( 18,888 ) ( 21,552 )
Gross profit(or loss): 21,736 18,948
Distribution costs: ( 34 )
Administrative expenses: ( 24,435 ) ( 32,495 )
Other operating income: 6,308 18,927
Operating profit(or loss): 3,609 5,346
Interest payable and similar charges: ( 3 ) ( 12 )
Profit(or loss) before tax: 3,606 5,334
Tax: ( 704 ) ( 1,083 )
Profit(or loss) for the financial year: 2,902 4,251

EH-FM RADIO C.I.C.

Balance sheet

As at 30 April 2026

Notes 2026 2025


£
£
Fixed assets
Tangible assets: 3 160 258
Total fixed assets: 160 258
Current assets
Debtors: 4 7,500 8,000
Cash at bank and in hand: 6,097 2,790
Total current assets: 13,597 10,790
Creditors: amounts falling due within one year: 5 ( 1,468 ) ( 1,661 )
Net current assets (liabilities): 12,129 9,129
Total assets less current liabilities: 12,289 9,387
Total net assets (liabilities): 12,289 9,387
Members' funds
Profit and loss account: 12,289 9,387
Total members' funds: 12,289 9,387

The notes form part of these financial statements

EH-FM RADIO C.I.C.

Balance sheet statements

For the year ending 30 April 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 19 October 2026
and signed on behalf of the board by:

Name: FKR MCKINNELL
Status: Director

The notes form part of these financial statements

EH-FM RADIO C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 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

    Turnover policy

    Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Fixtures and fittings - Straight Line - 5 years Office Equipment - Straight line - 3 years

    Other accounting policies

    Government grants or assistance Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

EH-FM RADIO C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 3 3

EH-FM RADIO C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2025 489 7,815 8,304
Additions
Disposals
Revaluations
Transfers
At 30 April 2026 489 7,815 8,304
Depreciation
At 1 May 2025 231 7,815 8,046
Charge for year 98 98
On disposals
Other adjustments
At 30 April 2026 329 7,815 8,144
Net book value
At 30 April 2026 160 0 160
At 30 April 2025 258 0 258

EH-FM RADIO C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Debtors

2026 2025
£ £
Trade debtors 300
Other debtors 7,500 7,700
Total 7,500 8,000

EH-FM RADIO C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Creditors: amounts falling due within one year note

2026 2025
£ £
Taxation and social security 951 1,145
Accruals and deferred income 517 516
Total 1,468 1,661

COMMUNITY INTEREST ANNUAL REPORT

EH-FM RADIO C.I.C.

Company Number: SC627588 (Scotland)

Year Ending: 30 April 2026

Company activities and impact

The company runs a radio station for the local community. The radio station opened for business in April 2019. During the financial year 2025-2026, the radio station has provided a platform for many local artists to express themselves and entertained many in the local community.

Consultation with stakeholders

The company’s stakeholders are the residents (volunteers and presenters) of the radio station including the Directors of the company. The directors consult with the company’s stakeholders through a steering group which consists of residents within the community of the radio station. This steering group is appointed annually by the residents and feed back to directors on any matters brought up by the rest of the community on how the radio station could be better run. The directors also provide the steering group information on future plans and ideas, which in turn are fed back to the residents for comment. On top of this, consultations are made online with stakeholders and Directors of the company to produce content suitable for the community.

Directors' remuneration

There was £979 remuneration paid to the company Directors. 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
19 October 2026

And signed on behalf of the board by:
Name: FKR MCKINNELL
Status: Director