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REGISTERED NUMBER: OC378491 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BEINN EAGAGACH HYDRO LLP

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,788,609 2,889,417

CURRENT ASSETS
Debtors 5 196,838 719,788
Cash at bank 182,336 122,656
379,174 842,444
CREDITORS
Amounts falling due within one year 6 (46,732 ) (128,733 )
NET CURRENT ASSETS 332,442 713,711
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

3,121,051

3,603,128

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

3,120,951

3,603,028

MEMBERS' OTHER INTERESTS
Capital accounts 100 100
3,121,051 3,603,128

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 3,120,951 3,603,028
Members' other interests 100 100
3,121,051 3,603,128

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 December 2024.

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.

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

BALANCE SHEET - continued
31 DECEMBER 2024


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 8 July 2025 and were signed by:





Edradynate Limited - Designated member

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Beinn Eagagach is registered in England and Wales. The company's registered number is OC378491 and the registered office is, Shalden Park Steading, Shalden, Alton, Hampshire, GU34 4DS.

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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only the period, or in the period of the revision and future periods where the revision affects both current and future periods.

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;

Plant and Machinery - 5% Straight line and 2% Straight line.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
Based on current trading and future expectations, the members are confident the LLP will continue to trade profitably in future periods and generate sufficient cash flows to meet its obligations as they fall due for payment.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 3,292,652
DEPRECIATION
At 1 January 2024 403,235
Charge for year 100,808
At 31 December 2024 504,043
NET BOOK VALUE
At 31 December 2024 2,788,609
At 31 December 2023 2,889,417

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 472,319
Other debtors 196,838 247,469
196,838 719,788

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 30,121 28,721
Taxation and social security 10,731 73,033
Other creditors 5,880 26,979
46,732 128,733

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

2024 2023
£    £   

Amounts owed to members 3,120,950 3,603,028

Falling due within one year 226,403 226,403

Falling due in more than one year 2,894,547 3,376,625



BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


8. RELATED PARTY DISCLOSURES

During the year management fees of £49,000 (2023: £36,750) and operating lease payments of £3,668 (2023: £3,627) were paid to Edradynate Limited, a designated member of Beinn Eagagach Hydro LLP.

During the year management fees of £21,000 (2023: £15,750) and operating lease payments of £147 (2023: £145) were paid to Derculich (Strathtay) Limited, a designated member of Beinn Eagagach Hydro LLP.

9. ULTIMATE CONTROLLING PARTY

The partnership's immediate parent company is Edradynate Limited and the partnership's ultimate parent company is Ellis Campbell Group Limited, a company incorporated in England and Wales.