Charity number SC046819 Company Number SC544049 Cleydn Plgnet Limited (A eompany limited by guarantee) Directors. Report and Financial Statements For tbe year eDded 31M August 2025
Clean Pl2n¢t Now LRmited (A company Limited by guarantee) Reference And administrative infornigtion Charity Number Company Registration Number SC046819 SC544049 Registered Office Earth Connections Sustainability Centre Isle Of Eigg PH42 4RL Country of Origin UK Trustees Rosemary Jane Acock Norah Barnes Margaret Fyffe Jennifer Leiper Robert Wallace (resigned on 24 January 2026) Aecountants Nevis Accountancy Services Limited Office 6 An Drochaid Claggan Road Cl&wan Fort William PH33 6PH Bankers The Co.Ow&tive Bank l Balloon Street Manchest¢r M4 4BE Page I
Clean Planet Now Limited (A company Limited by guarantee) Report of the directors (ineorporating the trustees, report) For the year ended 31$t August 2025 The directors present their report and the financial statelnents for the year ended 31° August 2025. The directors who are also tsleeS of Clean Planet Now Limiicd for the purpose of charity law and who served during the year and up to the date of this report are set out on Page l. Strueture, Governanee and Management The charity is constituted &8 a company limited by guarantee and is governed by its Memotandum and Articles of Association. The meth(Mls used to recruit and appoint new charity trustees are identified in the Memorandum and Articles of Association. The Company became incorwraied on 30 August 2016 as a company limited by guarantee and was registered as a charity on 31, August 2016. .1 rustees are also members of the management commitfre, the latter body being responsiblc for the day lo day running of the company. Reference and Administrative Details Ihe name of the charity is Clean Planet Now Limited. Its Charity number is SC046819 and Company Number is SC544049. The address of the principal office and the address of its registered office is: Earth Connections Sustainability Centre, Isle Of Eigg, United Kingdom. PH42 4RL The names of the charity's trustees as at this report date or who serv¢d as a tTUStee in the reporting period are as follows.. Rosemary Janc Acock Norah Barnes M(garet Fyffe Jenni fer Leiper Robert Wallace (resigned 24. January 2026) Objectives and Activities The charitable object of the charity is the advancement of environmental protection though reducing pollution by taking practical action to clean up pollutants. Page 2
Clean Plan¢t Now Limited (A company Limited by guarantee) Report of the directors (incorporating the trustees, report) eoDtiDued For the year ended 31$1 August 2025 Achievements and Performanee l. Providtng educational inforniation online. relevant lo Clean Planet Now's aim. 2. Perfonning practical clean up operations of plastics and marine waste around the Isl¢ of Eigg. 3. Continuing work with th¢ Eigg Environmental Action group on a local seagrass restoration projwt, 4. Recording data on marine plastics litter on Eigg and other islands, to collect evidence to help make poEicy changes. 5. Campaigning via Sla1 medii on relevant ¢nvironmentsl issues e.g. chemical pollutants, ocean recovery 6. Took part in the "Great Nurdle Hunt" campaign to help tackle small pellet marine pollution. These activities have had the achievement of Taising public awareness of the enviTonmenlal issues campaigned about. and of reducing the amount of pollutants ID a specific environment (Isle of Eigg). Financial Review The financial position at the end of the year is totsl income of £Nil. totsl expenditure of £400 resulting in a dcficit of £400. This was expected due tn the charge for accounlancy services for the ycar. Thc Rcserves Policy of the company is to ¢nsure thal it holds enough funds to cover at least six months unrestricted net expenditure. At the ¢nd of this year the company had £1,720 in unrestricted funds which complies with this policy. The trustees, therefore, do not have any uncertainties about the charity's ability to conlinue as a going concern. Exemptions from Disclosure Th¢r¢ arc no exemptions from disclosute. Funds held as custodian Trnstee on behalf of others Clean Planet Now Ltd does not hold as a custodian TrtLStee on behalf of others.
Cln Planet Now Limited (A cornpan) Limiled b), guardnte¢) trt of the dirtctors (ineorporatiug tbe truste¢s' rertI Continued For the vear ended 31 Atsgusi 2025 Statement of Dirtttors, Resp>nsibilhies Thc directors {who are also the trUCeS of Clean Pland N( l.imilcd under chariiy law) •re re&wnsibl¢ for preparing the '] ruslees Annual Report and ihc financial stsments in with applicable law and Uniied Kingdom GenL'rnlly AcCLV1L AcLouniing PraLticc. C"ompany law rcquires the dirLYI()rs lo preEwe fjnancial staiem¢nts for exh financial period which give Inic and fair view of thc state of dtTairs ofthe chdritahle company and ofthL incoming resourres and application of rcsource& including the income and exFdItuTe. orth¢ charitsble company for thai period. In prcporing these financial StsMen the dir¢aor5 are requirnl io:_ Selwl suilabl¢ accounling N)licies aThl then alY them Consistently Ub5erve the mdhods and principles in ihe Charities SnRP Make judbicments and clMateS thal arc rcasonable and wudeni Slate whciher appltcable IJK Accounlinbw Sthrbdards have becn followed Subj lo arry maierial depllrturL disclo5L and Lxplaincd in ihc financial slalLments. and Preparc the rtnanrial $1atements on the goin¥ concern basis unlths it is inaFyropri8lc lo presume ihal lh¢ ¢harithble company will Continue in operation "rhe direclors are responsible for k¢epin8 pn)rKr accounting [OrdS th1¢h dilOse w'ith rc&wn#ble accurncy ut uny lime the finwiciel px)sition of the chari18ble cThnpanv and hICh enablc ihLYn In ensure th*¢ the finanLial stalemcnts complv with the CompanIL Acl ?lkn. the Chariiics and I"ruslc¢ Inve%1ment (Scoiland) Acl ?(M15. and lh¢ charli1L Ac¢ounL8 {.%coilandl Rtgulalions ?(MJ6 (as amendLbdl. FRS102 (¢.ITLxlivc j}uarY ?016) ond thL' provisii)ns ofthe irust dccd. The) are also rviP)nsiblc for safcbiuarding thc scts of thL charitllblc company and hence for tsking rSOnable ep$ for the prevention and ddection or frdud and othLr irrc¥ulariiiL Sarah KLnnedy fMAA T FCCA of Nevis Accounw Services was deemed be appoinied as indepen(knt Lxamin¢r and the dIrecr5 recommeNI that Sardh Kenned>' FMAA T FCCA remains in otTice until further n()li¢e. .SmAII Company proviryioA$ Thi% rep)rt has IKen wepared in acconlance H'ith the 4)ccial provision5 for small companies under Part 15 of the Companies 2(Kkn. This report was approved by the Iloard and signed on its behalf bv:. Nornh Barnes DirL'rlor Dale: 16 -April ?0?6 Page 4
Clean Planet Now Limited (A company limited by guar%ntee) Indep¢nd¢nt examiner's report to the trnsteos on the UDaudited rlnancial statements of Clean Planet Now Limited I report on the financial statements of the charity for th¢ year ended 31 August 2025 which are set out on pages 6 to 17 and comprise the statement of financial activities. the balance sheet and the related notes. These fllW]cial statements have ken prepared in accordanc¢ with the Financial Reporting Standard FRSI 02 (effective January 2016), under the historical cost convention and the accounting policies set out therein. Rc8pe¢tiv¢ responsibilities of trustees gnd indepeDdent examiner The charity's lnteeS (who are also the directors of the company for the purposes of company law) are reswnsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scodand) Regulations 2006. The charity trustees consider that th¢ audit requir¢ment of Regulation 10(1 ) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts &s required under section 44(1) (c) of the Act and to state whether particular matters have come to my attentio Basis of independent examiner's statement My examination was carried out in accordance with Regulation I l of th¢ Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a Lomparison of ihe accounts prescnted with those records. It also includes considerdtion of any unusual item.8 or disclosures in thc accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audit. and consequenily I do not express an audit opinion on the view given by the aecounts. Independent examiner's statement In connection with my examination, no matter has come to my attention (i) which gives me reasonable to believe thal in any material respect the requirements: o to keep accounting records in accordance with section 44 (1) (a) of the 2005 Act ¢U)d Regulation 4 of the 2006 Accounts Regulations. and o to prepare accounts which accord with the accounting records and to Comply with Regulation 8 of the 2006 Accounts Regulations have not been meL or to which, in my opinion, attention should be drawn in order to enabl¢ a proper understanding of the accounts to be reached. (li) Mrs S R Kennedy FMAAT FCCA Chartered Certified Accountant Nevis Accountancy Services Office 6 An Drochaid Claggan Road Claggan Fort William PH33 6PH Page 5
Clean Planet Now Limited (A company limited by guarantee) Statement of financial activities (in¢orporating the iDeome and expenditure account) For the year to 31$1 August 2025 2025 Unrestrirt¢d Restticted Total Fynds Fund4 Funds 2024 Total Fund5 Income and eathmmettts frorn: Don81ions and Ch8ritabk &tivrties forllfidJ Charitabk &tivilies- fftls Othu trading1VitieS Inve51menis Other Tot&1 inttime Expefjdlturt on.. Raisingfunds Charitable activiiies OthcT- 5uppori k81S T&K on 1Vill¢S 4(KJ Totsl expenoltur¢ Net Ineom¢l(expenditurel for the year Trnsf¢n bE¢wYen (480) {480) (4YJI 14001 Oth¢r recognistd gaIn(lO$S¢s). Gainslllossesl on rev8luatoin orrtxvj &sets Artuarig18in$410sse$) on defined btnefit lIsiOn schemej Other gainslllossts) Net m0Ment in fuDds {wJi 14001 Retontilition of funth: 'Foial funds brought foTw¥d Totsl fundg rrIed forrd 121M) 12(Kl 1.720 2.0 2JOO The notes on pages 9 to 17 forn part of these financial statements Page 6
Clean Planet Now Limited Company No SC544049 (A company limited by guarantee) Balance Sheet as at 31M August 2025 2025 2024 Tot•1 Funds Totsl Funds Note fixed Assets: Inikngble ass¢XS TaTwbl¢&sss Ileritw aqsffis Investmcnts io Current •s$ets: Strks Debiors Invesimenis C8sh k md in hand 12 32 2,2( 1968 22 ilabilities: Cr•Jitors". A(nIS f11d within one Neicmrreniossets or lknbrfluies Tolassets less ¢yirrert lbIl Crediior4'. Amounts fallin8dueafter mrffe th oneyt Provisions for liabilili&8 N¢1 ass¢1 or tit?htliliex &Tel¥dingprnJiMafJ& LY Ilobllty D¢finLxl ixnelil Psn $¢he4ne &8s¢t or liJiliiy Trtal MÉYQSYts4trllabllldes 13 800 2,200 2,2(K> 1.720 1.720 1.720 Tht fuhds of the thirity: FJJdowm¢nt fun& RestriLtd inwm¢ funds T reJtiidediuA 14 Ilnffstric¢ed RevJJuation restrye 1.720 15 1.720 2200 Totsl elkrlty funth 16 1,720 2200 The notes on pages 9 to 17 form part of these lllwicial slatements Page 7
Cltan PknAet Now Limited Company No SC514(M9 (A company limited by %uxrnlltee) Direetorj, JtAtemeBts rtqmired by Strtwjw 477 of the Compaaks Act 2WJ6 for the perd eAded 31° Au%uJt 2025 In approving these financial gaiements as dirccttx5 of the c(Mnpany we h¢rcbv confirm." a) for year ernling 31" Augu 2025 compmny wa8 eniiikd lo exemoion from audii under 5CClion 477 ofthe Companies Ath 2. b) thal no notice h&$ iKen dqK)siied 81 Ihe rcgislerrd DITicc of th¢ rnPany pursuant ts) seLtiun 476 of the Companies Act 2006 re4u¢51ing. thai on audit be Clauct& for the cnded 31° Au&Fus12025. c) that we acknowledge our reqM)nsibililics for.. l ) (Sunn¥ ihai the company keeps proper raounting rerAxd5 which comply with se¢iion 386 ofthc Cornponics Aci 21 prLI)aring financial 5thents which give a and fair view ofihc slalc of affairs ofthe cornpany as el thc end ofihe finwKiol year and of its Surplus or dcficii for thc YLW then cndL.d in ACL()rdance with the rLYuireMLLts of scthions 394 and 395. and which thherwisL comply with the provisions ol'thL' CompMniLS Ail rclaling 10 financial SWI¢Men so far as applicablc lo thL C()mpanv and in which thc meih(Kls and prirKiplcs in thc C'hurilies SORP und all iippliLabli' UK ac£ouniin sthndards havc been followed I'hcse finmncial 51al¢ment% are prepjrcd in ¢0lance wilh the s141 pmvisions Df Pan 15 ofihe C'ompanies Ad 21N)6 rilalinbi lo small companies and in cOrdanC¢ with the Financiul RLPOrtin&i Stsndurd FR%102 {L'ITe¢iive January 2016). IhL financial sthlcm¢nts were arvrovcd by the Bwd and signc4J on its khaifb),: Nvruh IIurnL l)ircL%or DalL.: 16 -April 20?6 The on 17 forni of Ihcse fintsncial 5th1L'm¢nis
Clean Planet Now LRmited (A eompany limited by guarantee) Notes to the financial statements For the year ended 31$t August 2025 Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout Ihe year. There no material uncertainties alx>ut the charity's ability to continue. The charity is a public bencfit entity. Basis of Aeeounting These financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommcnded Practice applicablc to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and the Republi¢ of Ireland (FRS 102 effective l January 2015), the Charities Statement of Recommended Praclice (FRS 102), the Chariiies and Trustee Investment (Scotland) Act 2005 and the Companies Acl 2006. Assets and I,iabilities initially recognised at historical cost or transaction valued unl¢ss otherwise stated. The presentation currency of these accounts is in wunds sterling. Ineome recognition polRci¢s All incoming rescjurces are included in the statemeT]t of financial activities when the charily is entitled to the income and the amount can be quanlified with reasonabl¢ accuracy. 'lThe following specific policies are applied to P8rticular categories of income:_ Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is nol condxtionat on the delivery of a specific pcrforniance by the charlty, are recognised when the charity becomes unconditionally ¢ntitled to thc grant. Donated services and facilitics are included at the value to the charity where this can be quantified. The valu¢ of services provided by volunteers has not been included. Grants, including grants for the purchase of fixed assets, are reCOlSed in 11 in the statemenl of financial activities in the year in which they are receivable. tncome from investments is included in the y¢ar in which it is receivable. IJ Expenditure b.xpenditure is r¢cognis¢d on an accnlS basis as & liability is incurre(L Expenditure includes any VAT which cannot be fully recovered and is re)rted as part of the expenditure to which it relales. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trdding for fimdraising purposes.
Clean Planet Now Limited (A company limited by guarantee) Notes to the financial statements For the year ended 31. August 2025 Charitable expenditure Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nalure necessary to support them. Fund Accounting Unrestricted funds are those available to use at the discretion of the Directors in furthcrance of the general objectives of the charity and which have not been designated for other purposes. r)esignated funds are those unrestricted funds which have been set aside by trste¢S for an essential spend or future purpose. Restricted funds are funds which ar¢ to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. Tangible fixed assets and depreciation Depreciation is provided at the following annual rates caIculated to %lte off the cost of each asset ov¢r its expected useful life &s follows.. Plant and machinery 21Y/o Straight Line Transition to FRS 102 This is the first year in which FRS 102 h&$ been adopted. The date oftransition was I September 2022. In preparing the accounts. the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a rcstatemcnt of comparative items was required. No restatements were requircd in transitioning ts) FRS 102. Exemption from preparin% a egsh flow $tatement The charity opted to early adopt Bulletin I published on 2 Febnwy 2016 and have therefore not included a c&sh flow slatement in these financial statements. Stocks The coUnting policy adopted in m¢asurtng the value of stocks was the lower of cost or net realisable value. Page 10
Clean Planet Now Limited (A company limited by guarantee) Notes to the finan¢ial statements For tb¢ year ended 31" Augusl 2025 2 Donation$ and legacies 2025 Total Funds 2024 Total Funds Unrestricted Restricted Funds Funds Gen¢ral donations Subscriptions 3 Charitable Vdetivities for generating funds 2025 Tota] Funds 2024 Total Funds Unrestricted Restricted Funds Funds 4 Charitable activities - grants 2025 'rotal Funds 2024 Total Irunds Unrestricted Restrtcted Funds Funds S Investment Income 2025 2024 Interest receivable Page 11
Clean Planet Now Limited {A company limited by guarantee) Notes to the financiaI statements For the year ended 315t August 2025 6 Expenditure for Charitable activities 2025 Tothl Funds 2024 Total Funds UnrestTiCted Restricted Funds Funds Other expenses Depreciation 7 Expenditure for Olher eosls - Support Costs 2025 Toial Funds 2024 Totsl Funds Unrestricted Restricted Funds Funds Independent Examination Accountancy Services Legal & professional fees 240 240 240 240 200 200 480 480 400 8 Employees Employment costs: 2025 2024 Wages and Salaries Social Security Costs Employer's Pension contribution Other employee benefits Directors received emoluments of £Nil during the year (2024 £Nil) Page 12
Cl¢an Planet Now Limit¢d (A company limited by guarantee) Notes to the finaneial statemenls For the year end¢d 319t August 2025 Number of employees The average monthly number of employees during the year, w&s &s follows: 2025 Number 2024 Number Employees No employees received employee benefits (excluding employer pension costs) of more than £60,000. The key management personnel of the charity are the Directors. The total employee benefits of the key management personnel are £Nil (2024: £Nil). 9 Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation .1 axes Act 201 O. Accordingly, there is no tsxation charge in these accounts. Pa8È 13
Clean Planet Now Limvted (A Company limited by guarantee) Notes to the financial statements For the year ended 31. August 202S 10 Tangibl¢ Fixed Assets Cost or Valuation Plant & Machinery Total At 1st Sq)temb¢r 2024 Additions 4,358 4,358 Disposals Rcvalu&ions Transfers At 31° August 2025 4.358 4,358 Depreciation and impirnieDts At 1st Wtember 2024 Disposals char for the period Impairment Transfers 4.358 4.358 At 3 1st August 2025 4,358 4,358 Net IK•ok vxlue At I st Wtember 2024 At 31st August 2025 11 Sloeks The canying amount of stocks was £Nil. There was no amouut of stocks recognised as an expense. There were no charges for impaArnienL Page 14
Clean Planet Now Limited (A company limited by guarantee) Notes to the finaD¢ial statements For the year ended 31. August 2025 12 Debtors Amounts falling due within one year: 2025 2024 Trade Debtors Amounts owed by group and associated undertakings Prepayments and accrued income Other debtors 32 32 13 Creditors Amounts falling due within one y¢ar: 2025 2024 Accruals for grants payable Bank loans and overdrafts Trade creditors Amounts owed to group and associated undertakings Payments received on account for contracts or perforn)ance-related grants Accruals and deferred income Taxation and social security Other Lredilors 480 800 480 800 14 Restriet¢d Funds At I September Incoming 2024 At 31" August 2025 Outgoing Transfers Restricted Funds Page 15
Clean Planet Now Limited (A company limited by guarantee) Notes to the financial statem¢nts For the year ended 319t August 2025 IS Unrestricted Funds At 1° September Incoming 2024 At 31" August 2025 Outgoing Transfers Unrestricted Funds 480 16 Analysis of net assets between funds Untrstricted Funds R¢stricfrd Funds Total Fund balances at 31" August 2025 are represented by: Fixed assets Currenl assets Current liabilities 2.200 480 2,200 480 17 Company limited by Ruarantee Clean Planet Now Limited is a company limited by guardntee and accordingly does not have a share capital. F,very member of the company undertsk¢s lo Contribute such amount as may be required. not ¢xceeding £ I, to the assets of the charitablc company in the event of its bcing wound up whilc he or she is a member. or within one year after he or she ceases to be a member. 18 Directors, expenses No directors were reimbursed for expenses during the year. (2024- £Nil). 19 Finaneial Commilmellts At 31" August 2025 th¢ company has no annual commitments under non-canc¢llable operating leases (2024 £Nil). 20 Volunteers The trustees would like io record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity. Ptre 16
Clean Planet Now LimRted (A company limited by guarantee) Notes to the fin2n¢ial statements For the year ended 31" August 2025 21 Related Party Transactions There were no related parties with transactions during the period (2024: £Nil). There are no outstanding balanc¢s due to related parties as at the y¢ar d. (2024: £Nil). 22 Control of the Company The company is controlled by the Tntee$. Page17