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COMPANY REGISTRATION NUMBER: SC749187
BRACKENHILLS WIND LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2024
BRACKENHILLS WIND LIMITED
FINANCIAL STATEMENTS
PERIOD FROM 1 DECEMBER 2023 TO 31 DECEMBER 2024
Contents
Page
Officers and professional advisers
1
Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements
2
Statement of financial position and the notes to the financial statements
3
BRACKENHILLS WIND LIMITED
OFFICERS AND PROFESSIONAL ADVISERS
The board of directors
Mr J Beattie
Mrs LC Beattie
Registered office
Newmills Of Boyne
Cornhill
Banff
Aberdeenshire
AB45 2BD
Accountants
Ritsons
Chartered Accountants
26-30 Marine Place
Buckie
Moray
AB56 1UT
BRACKENHILLS WIND LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRACKENHILLS WIND LIMITED
PERIOD FROM 1 DECEMBER 2023 TO 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brackenhills Wind Limited for the period ended 31 December 2024, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Brackenhills Wind Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Brackenhills Wind Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brackenhills Wind Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Brackenhills Wind Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Brackenhills Wind Limited. You consider that Brackenhills Wind Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Brackenhills Wind Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
16 December 2025
BRACKENHILLS WIND LIMITED
STATEMENT OF FINANCIAL POSITION
31 December 2024
Period from
Period from
1 Dec 23 to
3 Nov 22 to
31 Dec 24
30 Nov 23
£
£
Fixed assets
4,346,790
182,623
------------
---------
Current assets
109,187
62,818
Prepayments and accrued income
865
5,432
---------
--------
110,052
68,250
Creditors: amounts falling due within one year
4,560,935
260,050
------------
---------
NET CURRENT LIABILITIES
4,450,883
191,800
------------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
( 104,093)
( 9,177)
Accruals and deferred income
800
800
---------
-------
(104,893)
(9,977)
---------
-------
Capital and reserves
( 104,893)
( 9,977)
---------
-------
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2023: 1 ).
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:
Mr J Beattie
Mrs LC Beattie
Director
Director
Company registration number: SC749187
The company is a private company limited by shares, registered in Scotland.