KPT 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

• Turnover

  +26.3%

  £93,644 → £118,307

• Cash

  -5.5%

  £233,075 → £220,265

• Net assets

  +26.4%

  £1,857,974 → £2,348,238

  highest in 4 filed years

• Employees

  0%

  13 → 13

• Operating profit

  -38.5%

  -£86,577 → -£119,937

• Profit before tax

  -39.7%

  -£83,441 → -£116,586

• Wages

  +145.6%

  £28,600 → £70,250

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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Farries Kirk & McVean

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for a period of not less than twelve months. The Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

1. KPT DEVELOPMENT TRUST · parent
   1. KPT Community Trading Ltd 100% · Scotland · Production of electricity and unlicensed restaurants and cafes.
   2. KPT Community Energy and Efficiency Ltd 100% · Scotland · Production of electricity.

Significant events

• “Successfully appointed a full-time Project Development Officer.”
• “Continued to employ a part-time Gardener to progress Bridgend Community Garden, share gardening knowledge and skills through outreach activities.”
• “Funding secured enabling recruitment and paid opportunities for Freelance Activity Providers from within the KPT area to deliver Health & Wellbeing Activities.”
• “Completion of the Active Travel Path phase 1B1, connecting the new section to phase 1A, resulting in a fully accessible path from Penpont to west of the Nith bridge on the outskirts of Thornhill.”
• “Held the Kirkpatrick Mackmillan Rally over the May Bank Holiday Weekend, including led rides, camping, catering, cinema, and quiz nights.”
• “Delivered an Amazing Summer Programme of Activities aimed at children/young people aged 5-16 (18), including art and craft, outdoor woodland learning, community cinema, horticulture, conservation, ecology, and bus trips.”

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.