1 April 2024 false No description of principal activity Taxfiler 2024.6 true SC500088business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC5000882024-03-31 SC5000882024-04-012025-03-31 SC500088business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC500088business:FilletedAccounts2024-04-012025-03-31 SC5000882025-03-31 SC500088business:Director12024-04-012025-03-31 SC500088business:Director22024-04-012025-03-31 SC500088business:Director32024-04-012025-03-31 SC500088business:CompanySecretary12024-04-012025-03-31 SC500088business:RegisteredOffice2024-04-012025-03-31 SC5000882024-03-31 SC500088core:WithinOneYear2025-03-31 SC500088core:WithinOneYear2024-03-31 SC500088core:AfterOneYear2025-03-31 SC500088core:AfterOneYear2024-03-31 SC500088core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC500088core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC500088core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC500088core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC500088core:PreviouslyStatedAmount2025-03-31 SC500088core:PreviouslyStatedAmount2024-03-31 SC500088business:SmallEntities2024-04-012025-03-31 SC500088countries:Scotland2024-04-012025-03-31 SC500088core:PlantMachinery2024-04-012025-03-31 SC500088core:IntangibleAssetsOtherThanGoodwill2024-03-31 SC500088core:IntangibleAssetsOtherThanGoodwill2025-03-31 SC500088core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-31 SC500088core:PlantMachinery2024-03-31 SC500088core:PlantMachinery2025-03-31 SC500088core:AfterOneYear2024-04-012025-03-31 SC500088business:OrdinaryShareClass12024-04-012025-03-31 SC500088business:OrdinaryShareClass12023-04-012024-03-31 SC5000882023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC500088 (Scotland)
Ladehead Wind Farm Ltd Unaudited accounts for the year ended 31 March 2025
Ladehead Wind Farm Ltd Unaudited accounts Contents
Page
- 2 -
Ladehead Wind Farm Ltd Company Information for the year ended 31 March 2025
Directors
Hon MJ Samuel Hon HHP Wyndham SD Ellam
Secretary
N Ascott
Company Number
SC500088 (Scotland)
Registered Office
15 Atholl Crescent Edinburgh EH3 8HA United Kingdom
Accountants
EllamWalker Accountants Ltd Sydeham Farm Rackenford Tiverton Devon EX16 8ER
- 3 -
Ladehead Wind Farm Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,033 
8,680 
Tangible assets
2,713,462 
2,953,460 
2,721,495 
2,962,140 
Current assets
Debtors
190,804 
233,927 
Cash at bank and in hand
359,695 
435,754 
550,499 
669,681 
Creditors: amounts falling due within one year
(1,989,908)
(2,061,066)
Net current liabilities
(1,439,409)
(1,391,385)
Total assets less current liabilities
1,282,086 
1,570,755 
Creditors: amounts falling due after more than one year
(1,131,296)
(1,541,200)
Provisions for liabilities
Deferred tax
(426,788)
(434,016)
Net liabilities
(275,998)
(404,461)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(275,999)
(404,462)
Shareholders' funds
(275,998)
(404,461)
For the year ending 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by
SD Ellam Director Company Registration No. SC500088
- 4 -
Ladehead Wind Farm Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ladehead Wind Farm Ltd is a private company, limited by shares, registered in Scotland, registration number SC500088. The registered office is 15 Atholl Crescent, Edinburgh, EH3 8HA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5% Straight Line
Intangible fixed assets
Intangible assets are included at cost less amortisation and impairment. Amortisation has been provided at the following rates in order to write off the assets over their estimated useful lives: Lease costs - 5% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The accounts have been prepared on a going concern basis on the grounds that the ultimate controlling party, Hon Michael Samuel, will continue to provide sufficient finance for future trading.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
- 5 -
Ladehead Wind Farm Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
12,938 
At 31 March 2025
12,938 
Amortisation
At 1 April 2024
4,258 
Charge for the year
647 
At 31 March 2025
4,905 
Net book value
At 31 March 2025
8,033 
At 31 March 2024
8,680 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
4,799,967 
At 31 March 2025
4,799,967 
Depreciation
At 1 April 2024
1,846,507 
Charge for the year
239,998 
At 31 March 2025
2,086,505 
Net book value
At 31 March 2025
2,713,462 
At 31 March 2024
2,953,460 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
190,804 
233,927 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,835 
110,717 
Trade creditors
499 
1,426 
Amounts owed to group undertakings and other participating interests
1,902,749 
1,898,454 
Taxes and social security
52,975 
18,794 
Accruals
25,850 
31,675 
1,989,908 
2,061,066 
- 6 -
Ladehead Wind Farm Ltd Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,131,296 
1,541,200 
This bank loan, repayable in instalments, is secured on assets of the company.
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Transactions with related parties
The parent company loan of £1,902,749 (2024 - £1,898,454) included in creditors due in less than one year is a loan from Murex Energy Wind Ltd. The Hon M Samuel, the Hon H Wyndham and SD Ellam re all directors of this company.
11
Controlling party
The parent company is Murex Energy Wind Ltd, registered at Mells Park House, Mells Park, Mells, Frome, BA11 3QB Murex Energy Ltd is the ultimate controlling company, also registered at Mells Park House, Mells Park, Mells, Frome, BA11 3QB. This company is incorporated in the United Kingdom. The controlling party is Hon MJ Samuel. The parent company is exempt from preparing group accounts as it is a small group.
12
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 7 -