Scottish Hydro Investment Limited Filleted Accounts Cover |  |

| Scottish Hydro Investment Limited |
|  | Company No. SC583829 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 March 2025 |  |  |

Scottish Hydro Investment Limited Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Company No. | SC583829 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Investments |  | 4 | 15,658,825 |  |  |  | 15,658,825
|  |  |  |  |  | 15,658,825 |  |  |  | 15,658,825
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 79,741 |  |  |  | 93,885
| Cash at bank and in hand |  |  | 1,046,554 |  |  |  | 272,276
|  |  |  |  |  | 1,126,295 |  |  |  | 366,161
Creditors: Amount falling due within one year | 6 | (1,203,931) |  |  |  | (710,400)
Net current liabilities |  |  | (77,636) |  |  |  | (344,239)
Total assets less current liabilities |  |  | 15,581,189 |  |  |  | 15,314,586
Creditors: Amounts falling due after more than one year | 7 | (18,299,480) |  |  |  | (17,272,406)
Net liabilities |  |  | (2,718,291) |  |  |  | (1,957,820)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1,001 |  |  |  | 1,001
| Profit and loss account |  | 9 | (2,719,292) |  |  |  | (1,958,821)
Total equity |  |  | (2,718,291) |  |  |  | (1,957,820)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 12 November 2025 and signed on its behalf by: |  |
R.N. Foster |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
12 November 2025 |  |  |  |  |  |  |  |

Scottish Hydro Investment Limited Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Scottish Hydro Investment Limited is a private company limited by shares and incorporated in Scotland.
| Its registered number is: SC583829 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 65 Craigton Road |  |  |  |  |  |  |  |  |  |
| Glasgow |  |  |  |  |  |  |  |  |  |
| Scotland |  |  |  |  |  |  |  |  |  |
| G51 3EQ |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and cash equivalents
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Financial instruments
| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 4 |  |  |  | 4

4 | Investments |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Investment in Subsidiaries |  |  |  | Total
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Cost or valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  | 15,658,825 |  |  |  | 15,658,825
|  | At 31 March 2025 |  |  |  |  |  | 15,658,825 |  |  |  | 15,658,825
|  | Provisions/Impairment |  |  |  |  |  |  |  |  |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  | 15,658,825 |  |  |  | 15,658,825
|  | At 31 March 2024 |  |  |  |  |  | 15,658,825 |  |  |  | 15,658,825

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Amounts owed by group undertakings |  |  |  | 5,000 |  |  |  | 5,000
|  | VAT recoverable |  |  |  | 499 |  |  |  | 2,600
|  | Prepayments and accrued income |  |  |  | 74,242 |  |  |  | 86,285
|  |  |  |  |  |  |  |  |  | 79,741 |  |  |  | 93,885

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 525,757 |  |  |  | -
|  | Trade creditors |  |  |  | 600 |  |  |  | 600
|  | Amounts owed to group undertakings |  |  |  | 564,704 |  |  |  | 564,704
|  | Accruals and deferred income |  |  |  | 112,870 |  |  |  | 145,096
|  |  |  |  |  |  |  |  |  | 1,203,931 |  |  |  | 710,400

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 6,041,103 |  |  |  | 7,038,048
|  | Amounts owed to group undertakings |  |  |  | 12,258,377 |  |  |  | 10,234,358
|  |  |  |  |  |  |  |  |  | 18,299,480 |  |  |  | 17,272,406

8 | Share Capital |  |  |  |  |  |  |  |
|  | The company has 1001 £1.00 Ordinary shares in issue, which are fully paid up at par.

9 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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