IRIS Accounts Production v25.2.0.378 SC414367 Board of Directors 1.2.24 31.1.25 31.1.25 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4143672024-01-31SC4143672025-01-31SC4143672024-02-012025-01-31SC4143672023-01-31SC4143672023-02-012024-01-31SC4143672024-01-31SC414367ns15:Scotland2024-02-012025-01-31SC414367ns14:PoundSterling2024-02-012025-01-31SC414367ns10:Director12024-02-012025-01-31SC414367ns10:PrivateLimitedCompanyLtd2024-02-012025-01-31SC414367ns10:SmallEntities2024-02-012025-01-31SC414367ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-31SC414367ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-31SC414367ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-31SC414367ns10:FullAccounts2024-02-012025-01-31SC414367ns10:Director22024-02-012025-01-31SC414367ns10:RegisteredOffice2024-02-012025-01-31SC414367ns5:CurrentFinancialInstruments2025-01-31SC414367ns5:CurrentFinancialInstruments2024-01-31SC414367ns5:ShareCapital2025-01-31SC414367ns5:ShareCapital2024-01-31SC414367ns5:RetainedEarningsAccumulatedLosses2025-01-31SC414367ns5:RetainedEarningsAccumulatedLosses2024-01-31SC414367ns5:LandBuildings2024-01-31SC414367ns5:PlantMachinery2024-01-31SC414367ns5:LandBuildings2024-02-012025-01-31SC414367ns5:PlantMachinery2024-02-012025-01-31SC414367ns5:LandBuildings2025-01-31SC414367ns5:PlantMachinery2025-01-31SC414367ns5:LandBuildings2024-01-31SC414367ns5:PlantMachinery2024-01-31SC414367ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31SC414367ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31
REGISTERED NUMBER: SC414367 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

G & B Renewables Limited

G & B Renewables Limited (Registered number: SC414367)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G & B Renewables Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: G R Dow
B R Dow





REGISTERED OFFICE: South Lasts Farm
House
Milltimber
Aberdeenshire
AB13 0ES





REGISTERED NUMBER: SC414367 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

G & B Renewables Limited (Registered number: SC414367)

Balance Sheet
31 January 2025

31/1/25 31/1/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 507,181 649,509

CURRENT ASSETS
Debtors 5 313,603 359,947
Cash at bank 184,856 22
498,459 359,969
CREDITORS
Amounts falling due within one year 6 191,762 201,545
NET CURRENT ASSETS 306,697 158,424
TOTAL ASSETS LESS CURRENT
LIABILITIES

813,878

807,933

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 813,778 807,833
SHAREHOLDERS' FUNDS 813,878 807,933

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

G & B Renewables Limited (Registered number: SC414367)

Balance Sheet - continued
31 January 2025


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:





B R Dow - Director


G & B Renewables Limited (Registered number: SC414367)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

G & B Renewables Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 511,011 2,520,984 3,031,995
DEPRECIATION
At 1 February 2024 - 2,382,486 2,382,486
Charge for year - 142,328 142,328
At 31 January 2025 - 2,524,814 2,524,814
NET BOOK VALUE
At 31 January 2025 511,011 (3,830 ) 507,181
At 31 January 2024 511,011 138,498 649,509

G & B Renewables Limited (Registered number: SC414367)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/25 31/1/24
£    £   
Trade debtors 19,567 72,974
Other debtors 294,036 286,973
313,603 359,947

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/25 31/1/24
£    £   
Bank loans and overdrafts - 25,761
Trade creditors 25,977 7,104
Taxation and social security 161,646 163,711
Other creditors 4,139 4,969
191,762 201,545