APPLECROSS COMMUNITY 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 Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. APPLECROSS COMMUNITY COMPANY · parent
   1. Applecross Community Trading Limited 100% · Scotland · Supply of Broadband and Fuel services across Applecross

Significant events

• “ACC's income from donations, grants and charitable activities was £263,277 compared to £164,517 in the previous financial year.”
• “ACC spent £139,136 in this period on charitable projects and activities.”
• “The 2024-25 Financial Year was a period of significant growth for the Applecross Community Company.”
• “In 2022 the Company completed the construction of three accessible and affordable homes at An Toll Ban. These continued to be fully tenanted by residents throughout this Financial Year.”
• “In 2021, ACC acquired the 2.3 ha site (the Hydro-field), with support from the Scottish Land Fund, to build more affordable housing.”
• “During this financial period, a masterplan was developed for the Hydro-field by Anne Nisbet studio, which involved various community consultations.”
• “ACC also secured funding from SSE's Sustainable Development Fund and the Crown Estate Scotland Community Capacity Grant (£83,000 in total) for the development phase of the Hydro-field.”
• “In March 2023 ACC acquired the Church of Scotland building with support from the SLF. In this financial year, ACC finalised the initial works to the interior.”
• “ACC acquired the 14.5-hectare site of Coille a' Thorra Ghairbh (Torgarve Woods) in 2021.”
• “ACC was awarded a four year grant from the National Lottery Heritage Fund in October 2023.”
• “ACC secured two community vehicles and funding from the Highland Council in August and December 2024. ACC signed a five-year lease agreement for the vehicles and a three-year grant for managing the transport services in February 2025.”

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

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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

• Turnover

  +1.1%

  £359,139 → £363,007

• Cash

  +23.3%

  £343,795 → £423,944

• Net assets

  +16.7%

  £1,272,886 → £1,485,054

• Employees

  +33.3%

  3 → 4

• Operating profit

  +153.5%

  £32,706 → £82,915

• Profit before tax

  +548.7%

  £32,706 → £212,168

• Wages

  +41.6%

  £51,566 → £73,029

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