TOMINTOUL AND GLENLIVET DEVELOPMENT TRUST

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 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Leigh Scott

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“No material uncertainties about the charity's ability to continue as a going concern have been identified. On this basis, the trustees consider it appropriate to prepare the financial statements on a going concern basis.”

Group structure

1. TOMINTOUL AND GLENLIVET DEVELOPMENT TRUST · parent
   1. Tomintoul Hostel Limited · operation of The Smugglers Hostel

Significant events

• “The 2024-2025 reporting period was dominated by the challenge of the affordable housing development and trying to resolve issues that have been raised.”
• “Tea in the Park in August 2024 was a great success; it's a great showcase for the area and many thanks to all the volunteers who made it so good. The event raised over £8k for good causes in the community.”
• “HIE have intimated that Core Funding will end in March 2026. This is a big concern for the Trust.”

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

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

1

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

  -76.1%

  £924,902 → £221,197

• Cash

  -13.7%

  £271,170 → £234,101

• Net assets

  +0.3%

  £1,896,892 → £1,902,298

• Employees

  0%

  6 → 6

• Profit before tax

  -79.2%

  £25,978 → £5,406

• Wages

  -5.8%

  £120,432 → £113,504

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