**Company Registration No. SC432641 (Scotland)**
**COCKENZIE HOUSE & GARDENS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
## **COCKENZIE HOUSE & GARDENS ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS**
||**Page**|
|---|---|
|Company information|3|
|Directors' report|4|
|Accountants' report|5|
|Income statement|6|
|Statement of financial position|7|
|Notes to the accounts|8|
|Detailed profit and loss account|10|
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## **COCKENZIE HOUSE & GARDENS COMPANY INFORMATION FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
## **Directors**
Marietta Di Ciacca Craig Alexander Hodgson Provost John Fleming Allan McMillan Fiona Lesley Nicol Douglas Sinclair
## **Company Number**
SC432641 (Scotland)
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# **COCKENZIE HOUSE & GARDENS (COMPANY NO: SC432641 SCOTLAND) DIRECTORS' REPORT**
The directors present their report and accounts for the period from 30 September 2024 to 30 September 2025.
## **Principal activity**
The principal activities can be summarised as;
- management of community land and assets for the benefit of the wider community
- advance community development, including regeneration and providing opportunities
- the restoration of Cockenzie & Port Seton Old Parish Church for the benefit of the wider community
## **Directors**
The following directors held office during the whole of the period:
Marietta Di Ciacca Craig Alexander Hodgson Provost John Fleming Allan McMillan Fiona Lesley Nicol Douglas Sinclair
## **Statement of directors' responsibilities**
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
............................................................................
Marietta Di Ciacca Director
Approved by the board on: 29 June 2026
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## **CHARTERED MANAGEMENT ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF COCKENZIE HOUSE & GARDENS FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cockenzie House & Gardens for the period from 30 September 2024 to 30 September 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Membershandbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Member in Practice
18 June 2026
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**COCKENZIE HOUSE & GARDENS INCOME STATEMENT FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
|**Turnover**
4
Cost of sales
**Gross surplus**
Administrative expenses
**Operating loss**
**Loss on ordinary activities before taxation**
Tax on loss on ordinary activities
5
**Loss for the period**|**2025**
**£**
315,804
(126,960)|
|---|---|
||188,844
(196,332)|
||(7,488)|
||(7,488)
-|
||(7,488)|
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**COCKENZIE HOUSE & GARDENS STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025**
|**Notes**
**Fixed assets**
Tangible assets
6
**Current assets**
Debtors
7
Cash at bank and in hand
**Creditors: amounts falling due within one year**
8
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after more than one year**
9
**Net assets**
**Reserves**
10
Profit and loss account
**Members' funds**|**2025**
**£**
227,000
1,483
125,356|
|---|---|
||126,839
(425)|
||126,414|
||353,414
(227,000)|
||126,414|
||126,414|
||126,414|
For the period ending 30 September 2025 the company was entitled to exemption from audit 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by
Marietta Di Ciacca Director
Company Registration No. SC432641
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**COCKENZIE HOUSE & GARDENS NOTES TO THE ACCOUNTS FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
## **1 Statutory information**
Cockenzie House & Gardens is a private company, limited by guarantee, registered in Scotland, registration number SC432641.
## **2 Compliance with accounting standards**
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## **3 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## _**Presentation currency**_
The accounts are presented in £ sterling.
## _**Tangible fixed assets and depreciation**_
Tangible assets are included at cost less depreciation and impairment. Property will not been depreciated, but will be regularly revalued and appropriately accounted for. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
## **4 Turnover**
Turnover of £315,804 can be split accordingly;
Trading Income - £127,300 Charitable Income - £153,128 Grants & Donations - £35,376
Grants & Donations include £10,499 from East Lothian Council, amounts received as grants. Charitable Income includes £45,600 from East Lothian Council Community Intervention Fund.
## **5 Taxation**
The charity is exemption from corporation tax on its charitable activities in line with previous financial years.
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**COCKENZIE HOUSE & GARDENS NOTES TO THE ACCOUNTS FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
|**6**
**Tangible fixed assets**
**Cost or valuation**
At 30 September 2024
Additions
At 30 September 2025
**Depreciation**
At 30 September 2025
**Net book value**
At 30 September 2025
**7**
**Debtors**
**Amounts falling due within one year**
Trade debtors
Other debtors
**8**
**Creditors: amounts falling due within one year**
Other creditors
**9**
**Creditors: amounts falling due after more than one year**
Other creditors|**Land &**
**buildings**
**£**
At cost
-
227,000|
|---|---|
||227,000|
|||
||-|
||227,000|
||**2025**
**£**
741
742|
||1,483|
||**2025**
**£**
425|
||**2025**
**£**
227,000|
## **10 Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
## **11 Post balance sheet events**
The previous years accounts (23/24) included grant funding of circa £227k to support the acquisition of property, but the asset was not formally acquired until April 2025. The full treatment of this transaction and it's timing is currently being internally investigated, and a long-term creditor has been added to the accounts until the matter is fully resolved, and the property recorded as a fixed asset.
## **12 Average number of employees**
During the period the average number of employees was 2.
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## **COCKENZIE HOUSE & GARDENS DETAILED PROFIT AND LOSS ACCOUNT FOR THE PERIOD FROM 30 SEPTEMBER 2024 TO 30 SEPTEMBER 2025**
This schedule does not form part of the statutory accounts.
|**Turnover**
Sales
Fees
Reimbursed expenses
**Cost of sales**
Purchases
Other direct costs
**Gross profit**
**Administrative expenses**
Wages and salaries
Temporary staff and recruitment
Travel and subsistence
Entertaining
Rent
Rates
Light and heat
Telephone and fax
Stationery and printing
Subscriptions
Bank charges
Insurance
Equipment hire
Software
Repairs and maintenance
Donations
Sundry expenses
Accountancy fees
Solicitors fees
Other legal and professional
**Operating loss**
**Loss on ordinary activities before taxation**|**2025**
**£**
127,300
153,128
35,376|
|---|---|
||315,804|
||41,545
85,415|
||126,960|
||188,844|
||35,183
13,899
44
380
45,000
7,932
32,692
1,869
165
264
562
13,557
1,886
25
18,829
66
861
1,725
6,347
15,046|
||196,332|
||(7,488)|
||(7,488)|
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