Registration number: NI626633

BH Wind Farm Limited

Company Information

Directors

R B Houston J Witchell L B Houston

Company secretary

J Witchell

Registered office

28 Carrowreagh Road Dundonald Belfast Down BT16 0TS

Solicitors

Crawford Lockhart Black 7/11 Linenhall Street Belfast BT2 8AA

Accountants

WS Curragh Chartered Accountant13 Tweskard Park Belfast Down BT4 2JY

BH Wind Farm Limited

Directors' Report for the Year Ended 31 January 2025

The directors present their report and the financial statements for the year ended 31 January 2025.

Principal activity

The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year. It is anticipated that the company will remain dormant for the foreseeable future.

Directors of the company

The directors who held office during the year were as follows:

R B Houston

J Witchell - Company secretary and director

L B Houston

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the Board on 24 September 2025 and signed on its behalf by:
 

......................................... J Witchell Company secretary and director

BH Wind Farm Limited

Registration number: NI626633

Statement of financial position as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	3	125,000	125,000
Creditors: Amounts falling due within one year	4	(124,000)	(124,000)
Net assets		1,000	1,000
Capital and reserves
Called up share capital	5	1,000	1,000
Shareholders' funds		1,000	1,000

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 24 September 2025 and signed on its behalf by:
 

......................................... R B Houston Director

......................................... J Witchell Company secretary and director

BH Wind Farm Limited

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

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland, registration number NI626633.

The address of its registered office is:
28 Carrowreagh Road
Dundonald
Belfast
Down
BT16 0TS
Northern Ireland

These financial statements were authorised for issue by the Board on 24 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity and the level of rounding is £1.

The financial statements are prepared in sterling, which is the functional currency of the entity and the level of rounding is £1.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated
impairment losses.

Impairment of investments

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

BH Wind Farm Limited

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

3	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 February 2024	125,000	125,000
At 31 January 2025	125,000	125,000
Impairment
Carrying amount
At 31 January 2025	125,000	125,000

4

Creditors

	2025 £	2024 £
Due within one year
Other payables	124,000	124,000

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A ordinary shares of £0.01 each	20,000	200	20,000	200
B ordinary shares of £0.01 each	80,000	800	80,000	800
	100,000	1,000	100,000	1,000

6	Loans and borrowings

Other borrowings

Unsecured borrowing is denominated in sterling with a nominal interest rate of Nil%. The carrying amount at year end is £124,000 (2024 - £124,000).

BH Wind Farm Limited

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

7	Related party transactions

Summary of transactions with entities with joint control or significant interest

Blakiston Houston Estate Company is a related party by virtue of common control Amount due to the related party

Loans from related parties

2025	Entities with joint control or significant influence £	Total £
At start of period	124,000	124,000
At end of period	124,000	124,000

2024	Entities with joint control or significant influence £	Total £
At start of period	124,000	124,000
At end of period	124,000	124,000

8	Parent and ultimate parent undertaking

There is no controlling party.