OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-11-30-accounts

Porty Community Energy Ltd Trustees’ Annual Report

1 Dec 2024 to 30 Nov 2025

Annual Report for the Year Ended 30 November 2025

The trustees of Porty Community Energy, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 November 2025.

Reference and Administrative Information

Charity name: Porty Community Energy Ltd Charity no: SC054271 Company no: SC681414

Address: Porty Community Energy 16 Park Avenue Edinburgh EH15 1JT

2024/2025 Trustees: Dr Ellen Grünewald Dr Brenda Park Ms Michelle Lowe Resigned 20/08/2025 Ms Poppy Richards Appointed 11/03/2025 Dr Jacqueline Jones Appointed 11/03/2025 Resigned 01/11/2025

Independent examiner: D Napier Accountancy, ACCA Office 2, 30/2 Eskbank Office Complex Hardengreen Industrial Estate Dalkeith, EH22 3NX

2

Structure and Governance

Constitution

The Charity is a Charitable Company Ltd by Guarantee registered with Companies House on 30[th] November 2020 and with OSCR on 20 May 2025. We are governed by our Articles of Association, last updated on 11 May 2025.

Appointment of Trustees

The structure of the organisation consists of members and the directors or charity trustees who comprise the organisation’s Board.

The directors or trustees hold monthly meetings during the period between annual general meetings and generally control and supervise the activities of the charity. In particular, the directors are responsible for monitoring the financial position of the company and developing plans for delivery of its objects. There must be a minimum of three and a maximum of nine directors/trustees. At least two thirds of the directors/trustees must be elected from the membership at any one time. The remaining third can be co-opted from outside the membership. A director/trustee may serve for a maximum of 8 consecutive years at which point they must retire from office for a minimum of 1 year before standing for re-election. The directors/trustees may at any time appoint any member (providing they are willing to act) to be a director.

Members have the right to attend the annual general meeting (and any other general meeting) and have important powers under the articles of association. In particular, the members elect people to serve as directors/trustees and take decisions in relation to changes to the articles themselves. Membership is open people aged 16 and above who live in the Portobello area (Community Council + 2-mile radius). 55At each annual general meeting, the members may elect any member (providing they are willing to act) to be a director/trustee.

3

Objectives and Activities

Porty Community Energy Ltd is a charitable company in Portobello, Edinburgh, created and coordinated by a local team who are passionate about creative community action and a just climate transition.

Our Charitable aims are:

  1. To promote environmental protection or improvement by encouraging individuals and groups to take climate action to reduce their impact on the environment, and to create community-based renewable energy resources

  2. To promote inclusive, participatory, and climate resilient communities by involving members of the community in activities that encourage climate action and community development

The type of activities we plan to undertake are:

  1. To help contribute to Scotland’s net zero targets and the transition to a low carbon society.

  2. To inform and educate individuals, businesses, organisations, community groups and social enterprises in the Portobello area of Edinburgh on how to reduce their climate impact from energy use, transport and heating, and to encourage them to take action

  3. To develop community-based renewable energy, low carbon transport, low carbon heating and other related initiatives that enable individuals, businesses, organisations, community groups and social enterprises in the Portobello area of Edinburgh to reduce their climate change-causing emissions, reduce fuel poverty, and create common resources

  4. To cooperate with other community-focused groups and individuals in ways that enhance local community capacity to act to reduce climate change causing emissions and tackle fuel poverty

  5. To undertake activities with the aim of creating inclusive, participatory, and climate resilient communities

4

Activities and Achievements Over the Past Year

This year we have greatly expanded our programme alongside continuation of our existing services and projects. Due to increased income, mainly from grants, we were able expanded the team of freelance contractors and staff and are now busy with 5 projects. We became a registered charity with OSCR in May 2025. We also celebrated our 5th Birthday in November. We created a new website and look together with a designer and web builder, which is now available at www.portycommunityenergy.org. We are proud of what all of us have achieved over the past 5 years.

More funds, projects and staff brought more challenges such as payroll and the need to tighten existing operations, policies and practices. As an organisation without a CEO or managing director this can mean a lot of work for the volunteer board of directors/trustees but we have been able to strengthen this team as well, and worked towards dedicated roles or chair, treasurer, and secretary.

We are thankful to our growing team of dedicated volunteers, from bike librarians, ceilidh organisers, travel and heat surveyors, and kerb mappers — a community of resourceful and energetic people who we couldn't do without! 2025-2026 brings even more exciting opportunities with projects set to grow and develop in new directions with even more scope for meaningful climate impact in our community. Further below you will find a more detailed report of the impact of each of our projects over the past year.

Impact

5

Enjoying lunch together on our annual away day

6

Project 1: Bike Library

This year we have greatly expanded our programme alongside continuation of our existing services and projects. We were successful in retaining funding for the bike library through SEStran and the National Lottery and used this to expand our programme of led rides, with a targeted focus on getting more families and carers on bikes. We hired a summer worker to staff our PATH (Porty Active Travel Hub) and bike library, building strong personal connections with people renting and attending led rides and training. Over the summer we had 20 families engage in our programme of cycle day trips and we trained carers on cycle confidence, some of whom had never ridden before. We delivered multiple public events at PATH, including the installation and launch of our artist commissioned cycle map plinth, detailing routes accessible to riders from Portobello.

What is the Bike Library?

Impact

7

Project 2: Equal Footing Porty

Equal Footing Porty, our accessibility sister group, grew in strength and continued to work closely alongside our bike library. EFP had a huge win, persuading the council to commit £50k to replacing, improving or building 5 drop kerb access points along Bath Street, opening up access from the high street to the prom for those with mobility needs and ensuring wheelchair users, buggy and walker users and children on bikes and scooters are not forced to use the narrow road. EFP continued to build its volunteer base, holding regular public meetings and has worked to develop close working relationships to several local shops, with a plan to consult on focused accessibility improvements in their spaces in 2025/2026, developing on the “10 easy wins” leaflet.

What is Equal Footing Porty?

Impact

9

WN -,REENGROCER "p¥

Project 3: Community Solar

Working together with our appointed consultants and surveyors Gensource and EALA Impacts CIC, we completed our feasibility study into community owned solar power, focusing on 5 local buildings with funding from Local Energy Scotland (CARES). The study revealed several strong sites but some areas which needed further attention. We successfully sought additional funding to develop the strength of our building portfolio, hired a specific project coordinator for this role and completed feasibility studies for 4 further sites. Next year we aim to secure all grid connections and seek funding for installation. Any profits from this project would be reinvested to support a sustainable and climate-resilient community in Portobello.

What is the Community Solar Project?

Impact:

11

PORTY srAGE FOUTr. INsfALLATION PROJECT OVERVIEW srAGE HVL. ANDCOMmuN￿y BENE￿r STAGEONE. FE4SIBiurY STAGETWO: ¢ONSEHfsAND PERMISSIONS STAGETHREE: FUND￿SING CONTACT us

Project 4: Community Heat Network

With capacity-building funding from the Edinburgh Regenerative Futures Fund (ERFF)/Foundation Scotland and ECCAN Greenlight Funding we also kickstarted our Heat Network Project. We appointed a part-time project lead and part-time coordinator. This ambitious new programme works towards the realisation of a community-owned not-for-profit heat network for Craigmillar and Portobello and would be revolutionary in its vision for community heat ownership. We used the capacity-building phase to conduct community surveys and focus groups on home heating and heat networks in Portobello/Craigmillar. Over 500 people participated in these and 85% of respondents support community ownership and involvement in district heating. We have written a 10-year plan/proposal to build out the heat network, working together with community partners across the Lothians and the Councils. If we are successful, we will be awarded £100,000 for 10 years from ERFF to develop plans to make it happen.

Looking Ahead, we are hoping to secure the full 10-year grant (outcome announced in May 2026) so we can make the community-led heat network a reality. We would like to thank everyone in the community who contributed to the discussions and our partners and advisors at the Clean Heat Edinburgh Forum, Lothian Heat and the City of Edinburgh Council.

What is the community heat project?

Impact

13

HAVE YOUR SAY ON LOCAL HEATING! Community Heat Network: We Need Youf View5 Porty Community Energy is exploring the potential for a Community Heat Network in Craigmillar. Niddrie and Portobello. We want to know what matters to you when it comes to heating your home. TAKE PART IN OUR SHORT SURVEY! Scan the QR code to share your vlews ' Enter our £ 50 prize draw PORTY COMMUNITY ENERGY hitPb."li bit.lylHeat-Survey 14

A warm welcome to the Heat Network

Project 5: Community Events

We delivered several large events this year, including nighttime bicycle lantern parade on Fishwives’ Causeway, highlighting safe cycling at night and an accessibility-focused ‘A day in our Wheels’, challenging the public to an accessibility obstacle course. We also published a zine and organised a travelling exhibition called Travel Agents of Change , funded by Edinburgh Communities Climate Action Network (ECCAN). These showcased sustainable travel stories from local people. The zine was sold in independent bookshops all over Edinburgh and the exhibition was held on the Promenade, the Water of Leith Visitor Centre, along the Union Canal, and in the Meadows. We also organised two sold out community fundraising Ceilidhs, alongside the Ceilidh Collective. A November Ceilidh at Bellfield and a February Valentine’s Ceilidh was held at the Portobello Town Hall and raised funds for us and Friends of the Earth Scotland. As well as bringing the community together, these are great fundraising opportunities and we raised around £2500 at both events.

How do we build community?

Impact:

16

Light Parade at FISHWIVES CAUSEWAY 1ST FENRUAIY 2025 MIIUN WITH HUDYEA WHEESH TTCKErs LOCAL 6AA XILWc¢￿rCT￿o1• FOOD AftlWOrtK. OOATSLAVA ffAAADJOVA pefl AATISTSFOA eutyiA TE.gAG flAFFLE 02

TRAVEL AGENTS OF CHANGE EXHIBITION OPENINGS frorn Edlnbur9h 10 fi $U$tlnabl• d•illnaiion Sat 18th Jan 4pm elM1•￿ Portohlo (the exhI￿tian will thEThfflove to the Portobello Sailiwand Kaying Clubl Frl 7th Feb 3pm Wai•rot L•lth V151iv C•Dtrg with fl18htfie￿JK Tue 4th March 5ry-, wlth vegan pa￿akeS Ihe exhlbltlon wlll spend 2 weeks In each locatlon {outdoor5 and free) TPY F4 in Cxli heels

Project 6: Sea Health

At our November Ceilidh at Bellfield we launched our newest project, the Sea Health project, funded by the National Lottery. This project originated from community ideas at last year’s Heart Talk Porty, which we co-organised. The Sea Health project will use arts, citizen science, community action and public engagement to take action on concern for the health and biodiversity of our marine environment. Next year our new project coordinator Sophie is are planning a programme of engagement events, the hiring of and artist and scientist in residence and installing habitat improvements, such as a seaweed garden

What is the Porty Sea Health Project?

Impact

19

Future plans

20

Porty Community Energy Ltd

Trustees'/Directors’ Annual Report

For The Year Ended 30 November 2025

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements 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 financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:

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 financial statements 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.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Dr Ellen Grunewald Dr Brenda Park Ms Poppy Richards Director Director Director

27th March 2026

21

Porty Community Energy Ltd

Independent Examiner’s Report

For The Year Ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of Porty Community Energy Ltd for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Porty Community Energy Ltd which comprise the Income and Expenditure 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 practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/accarulebook.html.

This report is made to the directors of Porty Community Energy Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Porty Community Energy Ltd and state those matters that we have agreed to state to the directors of Porty Community Energy Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technicalfactsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Porty Community Energy Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Porty Community Energy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Porty Community Energy Ltd . You consider that Porty Community Energy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Porty Community Energy Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Derek Napier 27th March 2026 D Napier Accountancy ACCA Office 2, 30/2 Eskbank Office Complex Hardengreen Industrial Estate Dalkeith EH22 3NX

22

Porty Community Energy Ltd Statement of Financial Activities For The Year Ended 30 November 2025

Incoming Resources
Sales
Donations
Grants
Outgoing Resources
Catering
Repairs & Maintenance
Marketing
Subcontractor costs
Wages and salaries
Other direct costs
Insurance
Accountancy fees
Legal fees
Charitable donations
Other office costs
Net Movement for the year
Balance brought forward
Closing Balance		 Restricted
Unrestricted
Total
0
4,971
4,971
0
752
752
111,223
0
111,223
111,223
5,723
116,946
253
184
436
1,700
0
1,700
5,541
2,559
8,100
87,659
700
88,359
13,015
0
13,015
419
0
419
2,577
0
2,577
0
600
600
60
0
60
0
460
460
0
1,221
1,221
111,223
5,724
116,947
0
0
0
0
0
0
0
0

23

Porty Community Energy Ltd Income and Expenditure Account For The Year Ended 30 November 2025

2025 2024
Notes £ £
TURNOVER 116,946 63,281
Cost of sales (112,029 ) (58,580 )
GROSS SURPLUS 4,917 4,701
Administrative expenses (4,917 ) (4,701 )
OPERATING SURPLUS AND SURPLUS FOR THE - -
FINANCIAL YEAR

The notes on pages 8 to 9 form part of these financial statements.

24

Porty Community Energy Ltd Balance Sheet As At 30 November 2025

2025 2024 Notes £ £ £ £

FIXED ASSETS

CURRENT ASSETS Debtors 5 86,507 61,901 Cash at 67,821 29,762 bank and in hand 154,328 91,663 Creditors: 6 (154,328 ) (91,663 ) Amounts Falling Due Within One Year

NET - - ASSETS

For the year ending 30 November 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.

25

Porty Community Energy Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

1. General Information

Porty Community Energy Ltd is a private company, limited by guarantee, incorporated in Scotland, registered number SC681414 . The registered office is 16 Park Avenue, Edinburgh, EH15 1JT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 10-33% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: NIL)

Porty Community Energy Ltd

26

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

Plant &
Machinery
£
Cost
As at 1 December 2024 -
Additions 3,098
Other (3,098 )
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -

There was grant income received in year desginated for the above asset purchases and therefore has been offset against that.

5. Debtors

2025 2024
£ £
Due within one year
Other debtors 86,507 61,901

27

6. Creditors: Amounts Falling Due Within One Year

2025 2024
£ £
Trade creditors (1 ) (1 )
Other taxes and social security 1,028 -
Other creditors 322 -
Accruals and deferred income 152,979 91,664

154,328		 91,663

7. 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.

28

For The Year Ended 30 November 2025

Porty Community Energy Ltd

Notes to the Financial Statements (continued)

8. Grant Income

Grants awarded to the company in the year to 30th November 2025.

The National Lottery Community Fund £46,222

SEStran People and Place £50,000

Paths for All Part £6,350

Local Energy Scotland CARES £39,851

ECCAN top up £4,000

Sustrans/Portobello High School £6,509

Foundation Scotland/ERFF £6,500

ECCAN Greenlight £14,090

Cycling Scotland Access to Bikes, Parking and Storage Fund £2,113

29

Declaration

Signed on behalf of the charity trustees: Ellen Grünewald Print name Designation Chair of the Board Date 26 August 2026

30