2022-10-012023-09-302023-09-30falseSC408062EDERLINE HYDRO 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EDERLINE HYDRO LIMITED

Registered Number
SC408062
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

EDERLINE HYDRO LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

CREWDSON, Charles William Nepean
CROMPTON, Carl Peter
WILSON, Angus George Timothy
WILSON, Clare Willa

Registered Address

C/O Brodies Llp Capital Square
58 Morrison Street
Edinburgh
EH3 8BP

Registered Number

SC408062 (Scotland)
EDERLINE HYDRO LIMITED
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets55,084,4055,213,216
5,084,4055,213,216
Current assets
Stocks626,370-
Debtors7286,977224,809
Cash at bank and on hand190,348142,193
503,695367,002
Creditors amounts falling due within one year8(301,559)(255,944)
Net current assets (liabilities)202,136111,058
Total assets less current liabilities5,286,5415,324,274
Creditors amounts falling due after one year9(840,000)(1,740,000)
Provisions for liabilities10(392,500)(382,300)
Net assets4,054,0413,201,974
Capital and reserves
Called up share capital10,00010,000
Profit and loss account4,044,0413,191,974
Shareholders' funds4,054,0413,201,974
The financial statements were approved and authorised for issue by the Board of Directors on 14 November 2023, and are signed on its behalf by:
CREWDSON, Charles William Nepean
Director
Registered Company No. SC408062
EDERLINE HYDRO LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets; residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery50
Vehicles5
Stocks policy
DO NOT USE inc in bottom note unless bottom note adds no value Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year44
5.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 October 226,307,80419,7206,327,524
At 30 September 236,307,80419,7206,327,524
Depreciation and impairment
At 01 October 221,097,99816,3101,114,308
Charge for year126,1612,650128,811
At 30 September 231,224,15918,9601,243,119
Net book value
At 30 September 235,083,6457605,084,405
At 30 September 225,209,8063,4105,213,216
6.Stocks

2023

2022

££
Raw materials and consumables26,370-
Total26,370-
7.Debtors

2023

2022

££
Trade debtors / trade receivables240-
Prepayments and accrued income286,737224,809
Total286,977224,809
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,2573,455
Taxation and social security251,863217,203
Accrued liabilities and deferred income47,43935,286
Total301,559255,944
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Other creditors840,0001,740,000
Total840,0001,740,000
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)392,500382,300
Total392,500382,300