WESTRAY DEVELOPMENT TRUST

• ◆

  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

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

• Turnover

  -52.9%

  £738,981 → £348,242

• Cash

  -2.9%

  £2,047,537 → £1,987,778

• Net assets

  -2.5%

  £5,765,728 → £5,619,795

• Employees

  +11.8%

  17 → 19

• Operating profit

  -144.7%

  £314,360 → -£140,642

• Profit before tax

  -127.4%

  £373,965 → -£102,501

• Wages

  +6.5%

  £137,071 → £145,999

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

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

A.J.B. Scholes Ltd

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' 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 charity's or group'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. WESTRAY DEVELOPMENT TRUST · parent
   1. Westray Renewable Energy Limited 100% · Scotland · Production of energy

Significant events

• “Old Westray Community Hall purchase completed in November 2024; planning permission for new community hub submitted in June 2025.”
• “Jerusalem Housing Project feasibility conducted in Spring 2024; planning permission approved in November 2024; contractor appointed January 2025; purchase completed February 2025; funding approved June 2025; contractors on site June 2025.”
• “Wellbeing coordinator post made permanent in September 2024, funding by learning centre budget.”
• “Bayview Housing Project (4x 1-2 bedroom flats) completed November 2023, first tenants moved in January 2024, with two out of four flats occupied by June 2025.”
• “Community Garden Project saw significant changes to the poly tunnel during 2025, with addition of raised beds.”
• “Bargain Box relocated to the Snooker room in February 2024, a permanent solution is still being sought.”
• “Community wind turbine experienced a significant mechanical failure in 2025, leading to delayed repair schedule due to linkspan weight restriction and adverse weather; WDT contributions on hold.”

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

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

3

last 12 months

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