SOCIAL INVESTMENT SCOTLAND

• ◆

  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

  -11.3%

  £2,406,125 → £2,133,991

• Cash

  +9.5%

  £10,374,124 → £11,355,895

• Net assets

  -1.1%

  £19,732,109 → £19,512,326

• Employees

  -18.5%

  27 → 22

• Wages

  -12.7%

  £1,204,599 → £1,051,348

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

Henderson Loggie LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The charity continues to adopt the going concern basis in preparing these financial statements. The financial statements have been prepared on a going concern basis which the trustees consider to be appropriate. The parent company has significant cash reserves and regular income is generated from interest on loans, fund management and specific grants.”

Group structure

1. SOCIAL INVESTMENT SCOTLAND · parent
   1. SIS (Community Finance) Limited 100% · Scotland · provision of loan finance to third sector organisations
   2. SIS Community Capital Limited 100% · Scotland · dormant
   3. Community Investment Facility Limited 100% · England & Wales · nominee company for Community Investment Enterprise Facility Fund
   4. Community Investment Facility 2 Limited 100% · England & Wales · nominee company for Community Investment Enterprise Facility 2 Fund
   5. SIS Ventures Limited 100% · Scotland · fund management services to Impact First Funds
   6. Impact First Nominees Limited 100% · Scotland · nominee company for Impact First Fund A
   7. Impact Ventures Scotland Limited 100% · Scotland · nominee company for 2 Impact First Funds, B & C
   8. Impact Investment Scotland Limited 100% · Scotland

Significant events

• “£52.5M active loans and investments in 216 social enterprises. £13.9M loan funding drawn down, with 956 full time equivalent jobs expected to be created or sustained. 326 Social enterprise leaders participated in growth focused training events.”
• “Our core loan fund within SIS Community Finance Ltd (SISCF) deployed £2.5m (2024: £2m) of new funding across 25 (2024: 20) loans, bringing total lent since inception to £32.5M.”
• “A follow-on Social Enterprise Just Transition Fund of £1m loan and £1m grant was launched during the current financial year and was fully deployed as at 31 March 2025.”
• “Since its inception, SIS has invested just over £150m in 550 customers, and this year alone, we approved a further £13.9m in new investments.”
• “The group has £2,000,000 of 1% subordinated unsecured loan stock repayable in April 2025. Following discussion with the providers of the loan financing, this was extended post year-end to April 2030.”

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

Filings

11

last 12 months

Capital events

0

last 24 months

Officers appointed

5

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.