NORTHMAVINE COMMUNITY DEVELOPMENT COMPANY

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

The A9 Partnership Ltd

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for the next 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.”

Group structure

1. NORTHMAVINE COMMUNITY DEVELOPMENT COMPANY · parent
   1. Hillswick Shop Ltd. 100% · Scotland · General Store
   2. Nortenergy Ltd. 100% · Scotland · Renewable technologies

Significant events

• “In September 2024 the Hillswick shop board appointed a new manager and in November 2024 the shop received funding from the Shetland Islands Council's Shetland Rural Retail Services Scheme to purchase a new chiller unit and get lights replaced.”
• “In June 2024, NCDC was successful in securing funding from the National Lottery Community Led Funding and employed two part time gardeners in September 2024. In November 2025 Growing Local was successful in gaining funding from CLLD to establish a community garden.”
• “NCDC purchased a six-seater electric van in September 2024 as part of the Rural Energy Hub project, which was used in October 2025 as a shuttle service. The project came to an end on 31st October 2025.”
• “In October 2025 NCDC reopened Johnnie Notions Camping Bod in Eshaness.”
• “During the summer of 2025 NCDC got some filming done to help advertise the Nortbikes and purchased proper bike lockers, funded through the Rural Energy Hub Project.”
• “To celebrate 20 years of NCDC, a dinner dance was held in 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

3

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -1.7%

  £1,918,061 → £1,884,584

• Cash

  +7.6%

  £931,506 → £1,002,314

• Net assets

  +1.8%

  £1,363,442 → £1,387,820

• Employees

  +10.5%

  19 → 21

• Profit before tax

  +61%

  £18,252 → £29,385

• Wages

  +18.7%

  £237,342 → £281,756

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers