Registered number.. SC485969 KNOCKANDO COMNUNrtY TRUST LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 J A Comins & Cornpany
Knockando Community Trust Limited Contents Page Balèncp SheEt Notes to thp Financial Staterne
Knockando Community Trust Limited Balance Sheet As At 30 September 2025 Registered number: SC485969 2025 2024 Ilotes FIXED ASss Tangible A5SEts 166,774 J 54,137 166,774 154,137 CURRENT ASSETS Cash at bank and in hand 2.451 16,182 2,451 16,182 Creditors: Amounts Falling Due Within One Year 113.353 ) NET CURRENT ASS$ (LIABILITIES) 2,451 2,829 TOTAL ASSETS LESS CURRENT LIABILITIES 169.225 156,966 NET ASSETS 169,225 156,966 Income and Ixpenditure Account 169,225 156,966 MEMBERS. FUNDS 169.225 156,966 For the year ending 30 September 2025 the company was entitled to exemption from audit under sertion 477 of th2 Companies Act 2006 relating to small cornpanies. The members have not reouired the company to obtsin an ajdit in actort1ance with section 476 of the Companies Act 2006. The d1CtOrS acknowledge their $DOn51b1litieS for complyiffj vlith the reouirements of the Act with resoect to accountino records nd the preparation of accounts. ThE5e accounts have been prÈpared and delivered in atcordante viith the provisions applicablp to companiÈs subjert to tho small companies regime. The company has taken advantaje of sethon 44411) of the Cornpanies Act 20a6 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account. On behalf of the board Mr S Cawlev Dire(tor 25th lune 2026 The notes on pages 2 to 3 form part of these financial statements. Page I
Knockando Community Trust Limited Notes to the Financial Statements For The Year Ended 30 September 2025 General Informatlon Knockando Community Trust Limited is a private company, limited by 9uarantee, incorwrated in Scouand. registered number SC485969 The registered office is Margach Hall. Knockando. Aberlour. Moray, AB38 7RX. Accounting Policies Basis of Preparation of Fina141 Ststements The financial statemenrs have been ppara under the historial cost convention and In accordance with Financial Reporting Standard 102 sertion IA Small Erstities Tr Finanoal Reporting Standard appIlble In the UK and Republic of Ireland. and the Companies Act 2006. 2.2. Turnover Turnover is measured at Ihe fair value of the consideration received or receivable. net of di%ounts and value added taxes. Turnover includes VenUe earned from the sale of goods and '.rom Lhe ndering of Servi5. Turnover is reduced for estimated customer retums. rebates an¢J other sitnilar allowar*es. Sale of goods Turnover from the sale of good5 15 recognised when the significant ri5k5 and rewards of ownership of the goods ha5 transferred to the buyer. Thi5 15 Usually at the point that the cu5totner has signed for the delivery of the good5. Rendering of $ervice$ Turnover from the ndering of services is recognised by referen to the stage of completion of the contract. The stage of completion of a contrart is measured by cornparing the costs incurred tor work performed to date to the total estimated contract costs. Turnover B only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. Tangible Fixed Assets and DepreciatioTh Tangible fixed assets are measured at cost kss accumulated (kpreciation and any accumulated impairment losses. Depreoation is provided at rates calculated to write off the c05t of the fixe<J assets. less their e5tsmated residual value. over their expecteL1 useful lives on the following bases: LoasÈhold Plant & Machinery NO dÈprÈoation 20% reduang balance Average Number ol Employees Average number of employees, including director5. during the year was= NIL {2024: ) Tangible Assets Land & Propertv Leasehold Plant & Machinery Total As at i October 2024 154,137 L2.201 154,137 12.745 Addition5 544 at 30 September 2025 166,338 544 166,882 Depreoation at l Ortober 2024 Provided during the period 108 108 at 30 September 2025 108 108 .CONTINUED Page 2
Knockando Community Trust Limited Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 Net Book Value As at 30 September 2025 166,338 436 166,774 As èt l October 2024 154.137 154,137 Credltors: Amounts Falllng Due Wlthln One Year 2025 2024 Other credItS 13,353 Company Ilmlted by guarantee Th2 CDmpany 15 limited by guarantpe and has no sharE capital. Every member of the company undertakes to conuibute to the assets of the company. in the event of a winding up, such an amount as may be required not exceeding £1. Page 3
This document was delivered using electronic communications and authenticated in accor(Jance with the registr3rfs rules relating tD electronic form, authentication and manner of delivery utKJer section 1072 of the Cornpanies Act 2006.