REGISTERED NUMBER: 07580228 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Spicer Hill Wind Farm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J G Pears

G M Pears

REGISTERED OFFICE:

Bella Vista Farm

Hartcliffe Road

Penistone

Sheffield

South Yorkshire

S36 9FN

REGISTERED NUMBER:

07580228 (England and Wales)

ACCOUNTANTS:

Yorkshire Accountants Ripon

Eva Lett House

1 South Crescent

Ripon

North Yorkshire

HG4 1SN

FIXED ASSETS

Tangible assets

4

4,086,766

4,410,490

CURRENT ASSETS

Debtors

5

1,165,621

1,206,754

Cash at bank

2,663,161

1,991,097

3,828,782

3,197,851

CREDITORS

Amounts falling due within one year

6

1,509,822

1,478,799

NET CURRENT ASSETS

2,318,960

1,719,052

TOTAL ASSETS LESS CURRENT LIABILITIES

6,405,726

6,129,542

CREDITORS

Amounts falling due after more than one year

7

(1,339,864

)

(2,073,545

)

PROVISIONS FOR LIABILITIES

(979,048

)

(929,313

)

NET ASSETS

4,086,814

3,126,684

CAPITAL AND RESERVES

Called up share capital

320,000

320,000

Retained earnings

3,766,814

2,806,684

SHAREHOLDERS' FUNDS

4,086,814

3,126,684

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

J G Pears - Director

1.	STATUTORY INFORMATION

Spicer Hill Wind Farm Limited is a private company, limited by shares , registered in England and Wales. 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 receivable for power generation and associated government subsidies excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight Line over the estimated life

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

8,104,531

DEPRECIATION

At 1 April 2024

3,694,041

Charge for year

323,724

At 31 March 2025

4,017,765

NET BOOK VALUE

At 31 March 2025

4,086,766

At 31 March 2024

4,410,490

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

199,034

470,985

Other debtors

966,587

735,769

1,165,621

1,206,754

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

733,681

706,079

Trade creditors

104,672

125,816

Taxation and social security

427,846

557,016

Other creditors

243,623

89,888

1,509,822

1,478,799

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,339,864

2,073,545

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J G Pears Limited.