COIGACH 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

A9 Accountancy 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.”

Group structure

1. COIGACH COMMUNITY DEVELOPMENT COMPANY · parent
   1. CCDC Trading Limited 100% · Scotland · Trading company
   2. Coigach Community CIC 100% · England · Community interest company

Significant events

• “In the period covered by this report, the Company has spent £92,000 progressing the project for the 3-acre plot of land bought last year with a view to develop 10 affordable homes.”
• “In June 2023 the company acquired the land at the Former Hydroponicum site for £400,000. The company was supported by a grant from the Scottish Land Fund of £285,500 towards the capital cost of the acquisition and a further £19,200 of ongoing revenue support.”
• “In October 2024 local benefactor, Ian Wace, generously donated £1.75m to the company to acquire the croftland of the Badentarbat Estate.”
• “In March 2025 Coigach Community CIC donated £238,000 to Coigach Community Development Company after repaying £38,000 of the outstanding Loan.”
• “As a result of a recommendation from our maintenance partner the Directors of Coigach Community CIC (the wholly owned subsidiary of CCDC, and the source of most of CCDC's income) agreed to replace the turbine generator. That work took place on the 29/30th of April 2025. 2 days later the turbine stopped production.”
• “In July 2025 the Coigach Community Development Company received a Gift Aid payment of £437,500 on the donation of £1,750,000 received during the financial year to acquire the croftland of the Badentarbat Estate plus an additional £3,713 of interest for late payment.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  -15.3%

  £640,751 → £542,910

• Cash

  +37.6%

  £551,276 → £758,341

• Net assets

  +109.1%

  £1,004,688 → £2,101,025

• Employees

  +100%

  3 → 6

• Profit before tax

  +317.8%

  £485,539 → £2,028,401

• Wages

  +46.5%

  £68,349 → £100,119

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