SC219115 false the supply of electricity to generating boards in England 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-03-31 http://www.companieshouse.gov.uk/cd:Director1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/cd:Director2 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-03-31 http://www.companieshouse.gov.uk/2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC219115
Hydro Energy Developments Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Hydro Energy Developments Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Mrs L C Carson
R T Potts
SECRETARY
Mrs L C Carson
REGISTERED OFFICE
Barmagachan House,
Borgue,
Kirkcudbright
Dumfries and Galloway
DG6 4SW
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC219115
BANKERS
Virgin Money Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Hydro Energy Developments Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Hydro Energy Developments Limited

BALANCE SHEET AT 31/03/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 91,550 |  |  |  | 99,597
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 3 |  | 54,399 |  |  |  | 107,785 |  |
Current Asset Investments |  | 4 |  | 6,400 |  |  |  | 6,400 |  |
Cash at bank and in hand |  |  |  | 232,910 |  |  |  | 264,884 |  |
|  |  |  | 293,709 |  |  |  | 379,069 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 64,461 |  |  |  | 100,514 |  |
NET CURRENT ASSETS |  |  |  |  |  | 229,248 |  |  |  | 278,555
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 320,798 |  |  |  | 378,152
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 3,867 |  |  |  | 9,667
NET ASSETS |  |  |  |  |  | 316,931 |  |  |  | 368,485
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 90 |  |  |  | 90
Profit and loss account |  |  |  |  |  | 316,841 |  |  |  | 368,395
SHAREHOLDERS' FUNDS |  |  |  |  |  | 316,931 |  |  |  | 368,485
For the year ending 31/03/2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mrs L C Carson |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Hydro Energy Developments Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Hydro Electric Plant |  | straight line 5%
Fixtures, Fittings and Computer Equipment |  | reducing balance 25%

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Hydro Electric |  | Fixtures, Fittings |  |
|  | Plant |  | and Computer Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/04/2024 |  | 192,970 |  | 8,061 |  | 201,031
Additions |  | - |  | 2,333 |  | 2,333
At 31/03/2025 |  | 192,970 |  | 10,394 |  | 203,364
Depreciation |  |  |  |  |  |
At 01/04/2024 |  | 93,968 |  | 7,466 |  | 101,434
For the year |  | 9,648 |  | 732 |  | 10,380
At 31/03/2025 |  | 103,616 |  | 8,198 |  | 111,814
Net Book Amounts |  |  |  |  |  |
At 31/03/2025 |  | 89,354 |  | 2,196 |  | 91,550
At 31/03/2024 |  | 99,002 |  | 595 |  | 99,597

Hydro Energy Developments Limited

3. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 3,512 |  | 5,074
UK corporation tax |  |  |  | 816 |  | 816
VAT |  |  |  | - |  | 2,054
Directors current account - L C Carson |  |  |  | 24,131 |  | 49,736
Directors current account - R T Potts |  |  |  | 25,940 |  | 50,105
|  |  |  | 54,399 |  | 107,785

4. CURRENT ASSET INVESTMENTS |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Unquoted shares at cost - SHP Projects Limited |  |  |  | 5,400 |  | 5,400
Unquoted shares at cost - Alba Energy Limited |  |  |  | 1,000 |  | 1,000
|  |  |  | 6,400 |  | 6,400
The company holds 54,000 preference shares in SHP Projects Limited, a company registered in England and Wales, which is currently in liquidation. At the balance sheet date, the aggregate deficit of this company was £64,164. The directors have assessed the impact of the liquidation on the investment and, following their annual impairment review, continue to consider the carrying amount to be recoverable.
The company also owns 1,000 ordinary shares in Alba Energy Limited, a company registered in Scotland. At the balance sheet date the aggregate reserves of that company were £26,659.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
VAT |  |  |  | 4,891 |  | -
Bank Loans (unsecured) |  |  |  | 5,800 |  | 5,800
Trade creditors |  |  |  | 51,085 |  | 36,245
Other creditors |  |  |  | 485 |  | 56,269
Accruals |  |  |  | 2,200 |  | 2,200
|  |  |  | 64,461 |  | 100,514

Hydro Energy Developments Limited

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (unsecured) >1yr |  |  |  | 3,867 |  | 9,667
|  |  |  | 3,867 |  | 9,667

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 3 |  | 3

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
90 Ordinary shares of £1 each |  |  |  | 90 |  | 90
|  |  |  | 90 |  | 90

9. RELATED PARTY TRANSACTIONS
The directors received total salaries of £17,568 (2024 - £17,568) during the year.
No dividends were paid to the directors during the year (2024 - £Nil).
At the balance sheet date £50,071 was owed by the directors to the company (2024 - £99,841). This loan is interest free, unsecured and repayable on demand.

10. TRANSACTIONS WITH DIRECTORS
At 1st April 2024, the company owed the directors £99,841. Repayments of £49,770 were made during the year and £50,071 remains outstanding at the balance sheet date.
The loans are unsecured, interest free and repayable on demand.