for the Period Ended 30 April 2026
| Balance sheet | |
| Additional notes | |
| Balance sheet notes | |
| Community Interest Report |
As at
| Notes | 2026 | 2025 | |
|---|---|---|---|
|
|
£ |
£ |
|
| Fixed assets | |||
| Tangible assets: | 3 |
|
|
| Total fixed assets: |
|
|
|
| Current assets | |||
| Debtors: | 4 |
|
|
| Cash at bank and in hand: |
|
|
|
| Total current assets: |
|
|
|
| Net current assets (liabilities): |
|
|
|
| Total assets less current liabilities: |
|
|
|
| Creditors: amounts falling due after more than one year: | 5 |
(
|
(
|
| Total net assets (liabilities): |
( |
( |
|
| Members' funds | |||
| Profit and loss account: |
( |
( |
|
| Total members' funds: |
( |
( |
The notes form part of these financial statements
The directors have chosen not to file a copy of the company's profit and loss account.
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 April 2026
Basis of measurement and preparation
Tangible fixed assets depreciation policy
for the Period Ended 30 April 2026
| 2026 | 2025 | |
|---|---|---|
| Average number of employees during the period |
|
|
for the Period Ended 30 April 2026
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
|---|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | £ | £ |
| At 1 May 2025 |
|
|
||||
| Additions |
|
|
||||
| Disposals | ||||||
| Revaluations | ||||||
| Transfers | ||||||
| At 30 April 2026 |
|
|
||||
| Depreciation | ||||||
| At 1 May 2025 |
|
|
||||
| Charge for year |
|
|
||||
| On disposals | ||||||
| Other adjustments | ||||||
| At 30 April 2026 |
|
|
||||
| Net book value | ||||||
| At 30 April 2026 |
|
|
||||
| At 30 April 2025 |
|
|
for the Period Ended 30 April 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Other debtors |
|
|
| Total |
|
|
for the Period Ended 30 April 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Other creditors |
|
|
| Total |
|
|
The company Treetop Rocks operates within a three-tier pricing system. Our top rate is that paid by the general public which helps to fund our discount rates for Schools/Community Groups/ Charities etc. as well as allowing us to run some sessions completely free of charge for other disadvantaged groups. This season we did a number of free sessions for people with low income brackets, as well as a number of discounted rate sessions for schools, scouts, outdoor groups, refugees, youth groups. Through the awarding of a grant from GCVS we were able to reach out to even more of the above people and offer them free fully funded sessions which ran up to 2026. We have applied for a continuation grant for 2027 so hopefully we shall be able to offer more free sessions next year. As well as this we also offered discounted rates for people on benefits and have donated tickets to charitable causes. The ability to host these other various groups for discounted rates is an intentional by-product of our tiered system and provides activities that might otherwise be out of reach to groups with limited budgets.
The company’s stakeholders are the general public who were consulted at various points before the launch of the company. This consultation took the form of questionnaires that gauged the mood of the public towards the venture itself and defined such things as price points and age of people who would be interested in taking part in the promoted activity. Being the founders of a Glasgow based outdoor Facebook group with over 1000 members we were able to offer promotions in return for the filling out of various questionnaires and we received enough feedback that we were able to form a coherent picture of what the stakeholders would be looking for when the business was launched.
Per accounts, directors took a salary of £7,000 in total
No transfer of assets other than for full consideration
This report was approved by the board of directors on
23 October 2026
And signed on behalf of the board by:
Name: Graeme Smith
Status: Director