Eas Mor Hydro LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: SO305379

Eas Mor Hydro LLP

Filleted Unaudited Financial Statements

31 March 2025

Eas Mor Hydro LLP

Financial Statements

Year ended 31st March 2025

Contents	Page

Designated members and professional advisers	1

Report to the members on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Eas Mor Hydro LLP

Designated Members and Professional Advisers

Designated members	Gareth H Jones
	Langley Schneider Partnership
	Hydrover Turbine Serviuces Ltd
	Green Earth Eas Mor Limited

Registered office	Laurieston Hall
	Castle Douglas
	Kirkcudbrightshire
	DG7 2NB

Accountants	Carson & Trotter
	Chartered accountants
	123 Irish Street
	Dumfries
	DG1 2PE

Eas Mor Hydro LLP

Report to the Members on the Preparation of the Unaudited Statutory Financial Statements of Eas Mor Hydro LLP

Year ended 31st March 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Eas Mor Hydro LLP for the year ended 31st March 2025, which comprise the statement of financial position and the related notes from the LLP'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 members of Eas Mor Hydro LLP, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Eas Mor Hydro LLP 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 Eas Mor Hydro LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Eas Mor Hydro LLP 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 profit of Eas Mor Hydro LLP. You consider that Eas Mor Hydro LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Eas Mor Hydro LLP. 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.

Carson & Trotter Chartered accountants

123 Irish Street Dumfries DG1 2PE

17 December 2025

Eas Mor Hydro LLP

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	102,571	105,007
Cash at bank and in hand		1,223	836
		---------	---------
		103,794	105,843

Creditors: amounts falling due within one year	5	720		660
		---------		---------
Net current assets			103,074	105,183
			---------	---------
Total assets less current liabilities			103,074	105,183
			---------	---------
Net assets			103,074	105,183
			---------	---------

Represented by:

Loans and other debts due to members

Members' capital classified as a liability	6	103,074	105,183
Other amounts	6	–	–
		---------	---------
		103,074	105,183
		---------	---------

Members' other interests

Other reserves	–	–
	---------	---------
	103,074	105,183
	---------	---------

Total members' interests

Loans and other debts due to members	6	103,074	105,183
Members' other interests		–	–
		---------	---------
		103,074	105,183
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of income and retained earnings has not been delivered.

For the year ending 31st March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

Eas Mor Hydro LLP

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the members and authorised for issue on 17 December 2025 , and are signed on their behalf by:

Langley Schneider Partnership

Designated Member

Registered number: SO305379

Eas Mor Hydro LLP

Notes to the Financial Statements

Year ended 31st March 2025

1.	General information

The LLP is registered in Scotland. The address of the registered office is Laurieston Hall, Castle Douglas, Kirkcudbrightshire, DG7 2NB.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2018 (SORP 2018).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis as the members believe that no material uncertainties exist. The members have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the LLP to be able to continue as a going concern.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered. Rendering of services When the outcome of a transaction can be estimated reliably, turnover from the provision of plant and services is recognised by reference to time apportionment at the balance sheet date.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of income and retained earnings in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of income and retained earnings and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of income and retained earnings within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Financial instruments

A financial asset or a financial liability is recognised only when the LLP becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4.	Debtors

	2025	2024
	£	£
Trade debtors	2,571	5,007
Other debtors	100,000	100,000
	---------	---------
	102,571	105,007
	---------	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	720	660
	----	----

6.	Loans and other debts due to members

	2025	2024
	£	£
Other amounts	103,074	105,183
	---------	---------

In the event of a winding up loans and other debts due to members will rank pari passu with ordinary creditors.