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CAMSERNEY HYDRO SCHEME LIMITED

Registered Number
SC220428
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

CAMSERNEY HYDRO SCHEME LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

F McGibbon
D W Murray

Company Secretary

BELL INGRAM LLP

Registered Address

Durn
Isla Road
Perth
PH2 7HF

Registered Number

SC220428 (Scotland)
CAMSERNEY HYDRO SCHEME LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,029,6521,034,141
Investments41,0001,000
1,030,6521,035,141
Current assets
Debtors5113,21148,087
Cash at bank and on hand498,220202,165
611,431250,252
Creditors amounts falling due within one year6(201,114)(125,642)
Net current assets (liabilities)410,317124,610
Total assets less current liabilities1,440,9691,159,751
Provisions for liabilities(4,688)(2,694)
Net assets1,436,2811,157,057
Capital and reserves
Called up share capital200200
Profit and loss account1,436,0811,156,857
Shareholders' funds1,436,2811,157,057
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
D W Murray
Director
Registered Company No. SC220428
CAMSERNEY HYDRO SCHEME LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-40
Plant and machinery-15
Fixtures and fittings25-
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 231,187,605209,2519,5001,406,356
Additions--10,28010,280
At 30 June 241,187,605209,25119,7801,416,636
Depreciation and impairment
At 01 July 23169,483202,491241372,215
Charge for year8,7322,0663,97114,769
At 30 June 24178,215204,5574,212386,984
Net book value
At 30 June 241,009,3904,69415,5681,029,652
At 30 June 231,018,1226,7609,2591,034,141
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 July 231,0001,000
At 30 June 241,0001,000
Net book value
At 30 June 241,0001,000
At 30 June 231,0001,000

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables94,17642,870
Prepayments and accrued income19,0355,217
Total113,21148,087
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,8111,333
Bank borrowings and overdrafts-28,724
Taxation and social security162,29873,600
Accrued liabilities and deferred income26,00521,985
Total201,114125,642
7.Related party transactions
The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2024: 2023 2024 £ £ D W Murray Balance outstanding at start of year (400) - Amounts advanced 400 - Amounts repaid - - Balance outstanding at end of year - - Loans by the company to a director are unsecured and repayable on demand. Interest is payable on the outstanding overdrawn balance of the loan at the end of the year at the Inland Revenue's Official Rate of Interest relating to beneficial loan agreements.