Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Mr J Burnett 07/12/2021 Ms H Cameron 07/12/2021 20 September 2024 The principal activity of the Company continued to be that of the operation of a windfarm. SC717029 2023-12-31 SC717029 bus:Director1 2023-12-31 SC717029 bus:Director2 2023-12-31 SC717029 core:CurrentFinancialInstruments 2023-12-31 SC717029 core:CurrentFinancialInstruments 2022-12-31 SC717029 2022-12-31 SC717029 core:ShareCapital 2023-12-31 SC717029 core:ShareCapital 2022-12-31 SC717029 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC717029 core:RetainedEarningsAccumulatedLosses 2022-12-31 SC717029 bus:OrdinaryShareClass1 2023-12-31 SC717029 bus:OrdinaryShareClass2 2023-12-31 SC717029 2023-01-01 2023-12-31 SC717029 bus:FilletedAccounts 2023-01-01 2023-12-31 SC717029 bus:SmallEntities 2023-01-01 2023-12-31 SC717029 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC717029 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC717029 bus:Director1 2023-01-01 2023-12-31 SC717029 bus:Director2 2023-01-01 2023-12-31 SC717029 2021-12-07 2022-12-31 SC717029 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC717029 bus:OrdinaryShareClass1 2021-12-07 2022-12-31 SC717029 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 SC717029 bus:OrdinaryShareClass2 2021-12-07 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC717029 (Scotland)

WINDBURN 2 LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH THE REGISTRAR

WINDBURN 2 LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023

Contents

WINDBURN 2 LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2023
WINDBURN 2 LIMITED

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2023
31.12.2023 31.12.2022
£ £
Current assets
Debtors 3 20 20
Cash at bank and in hand 7,144 10,428
7,164 10,448
Creditors: amounts falling due within one year 4 ( 900) ( 3,051)
Net current assets 6,264 7,397
Total assets less current liabilities 6,264 7,397
Net assets 6,264 7,397
Capital and reserves
Called-up share capital 5 20 20
Profit and loss account 6,244 7,377
Total shareholders' funds 6,264 7,397

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Windburn 2 Limited (registered number: SC717029) were approved and authorised for issue by the Board of Directors on 20 September 2024. They were signed on its behalf by:

Ms H Cameron
Director
WINDBURN 2 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
WINDBURN 2 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Windburn 2 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Unit 2a The Paddock, Stirling Agricultural Centre, Stirling, FK9 4RN, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

Year ended
31.12.2023
Period from
07.12.2021 to
31.12.2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Debtors

31.12.2023 31.12.2022
£ £
Other debtors 20 20

4. Creditors: amounts falling due within one year

31.12.2023 31.12.2022
£ £
Taxation and social security 0 1,801
Other creditors 900 1,250
900 3,051

5. Called-up share capital

31.12.2023 31.12.2022
£ £
Allotted, called-up and fully-paid
10 A ordinary shares of £ 1.00 each 10 10
10 B ordinary shares of £ 1.00 each 10 10
20 20