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REGISTERED NUMBER: SO303440 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

ARDLUSSA RENEWABLE ENERGY LLP

ARDLUSSA RENEWABLE ENERGY LLP (REGISTERED NUMBER: SO303440)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARDLUSSA RENEWABLE ENERGY LLP

GENERAL INFORMATION
For The Year Ended 31 March 2023







DESIGNATED MEMBERS: Andrew Charles Fletcher
Claire Jane Fletcher





REGISTERED OFFICE: Ardlussa House
The Ardlussa Estate
Isle of Jura
Argyll
PA60 7XW





REGISTERED NUMBER: SO303440 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

ARDLUSSA RENEWABLE ENERGY LLP (REGISTERED NUMBER: SO303440)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 353,213 373,929

CURRENT ASSETS
Debtors 5 - 1,069
Cash at bank 18,640 4,437
18,640 5,506
CREDITORS
Amounts falling due within one year 6 12,822 11,150
NET CURRENT ASSETS/(LIABILITIES) 5,818 (5,644 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

359,031

368,285

CREDITORS
Amounts falling due after more than one
year

7

12,917

17,917
NET ASSETS ATTRIBUTABLE TO
MEMBERS

346,114

350,368

LOANS AND OTHER DEBTS DUE TO
MEMBERS

346,114

350,368

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 346,114 350,368

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

ARDLUSSA RENEWABLE ENERGY LLP (REGISTERED NUMBER: SO303440)

BALANCE SHEET - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 November 2023 and were signed by:





Andrew Charles Fletcher - Designated member

ARDLUSSA RENEWABLE ENERGY LLP (REGISTERED NUMBER: SO303440)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023

1. STATUTORY INFORMATION

Ardlussa Renewable Energy LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£).

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20% on reducing balance and 4% on cost

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 18,000 563,045 581,045
Additions - 4,033 4,033
At 31 March 2023 18,000 567,078 585,078
DEPRECIATION
At 1 April 2022 3,240 203,876 207,116
Charge for year 360 24,389 24,749
At 31 March 2023 3,600 228,265 231,865
NET BOOK VALUE
At 31 March 2023 14,400 338,813 353,213
At 31 March 2022 14,760 359,169 373,929

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 1,069

ARDLUSSA RENEWABLE ENERGY LLP (REGISTERED NUMBER: SO303440)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Taxation and social security 5,472 -
Other creditors 2,350 6,150
12,822 11,150

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 12,917 17,917

8. SECURED DEBTS

The Clydesdale Bank plc has a standard security over land at Ardlussa. There is also a floating charge over the undertaking and all property and assets present and future including uncalled capital.