Registered number
SC344943
Shore Energy Limited
Filleted Accounts
30 April 2025

Shore Energy Limited
Registered number: | SC344943
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 502,194 |  |  | 502,194
Current assets
Cash at bank and in hand |  |  | 6,961 |  |  | 7,561
Creditors: amounts falling due within one year | 4 |  | (1,012,332) |  |  | (1,012,932)
Net current liabilities |  |  |  | (1,005,371) |  |  | (1,005,371)
Net liabilities |  |  |  | (503,177) |  |  | (503,177)
Capital and reserves
Called up share capital |  |  |  | 300,000 |  |  | 300,000
Profit and loss account |  |  |  | (803,177) |  |  | (803,177)
Shareholder's funds |  |  |  | (503,177) |  |  | (503,177)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Simon M Howie
Director
Approved by the board on 9 January 2026

Shore Energy Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold land and buildings | Will be depreciated when brought into use.
| Plant and machinery | 20% reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 May 2024 | 502,194
| At 30 April 2025 | 502,194
| Depreciation
| At 30 April 2025 | -
| Net book value
| At 30 April 2025 | 502,194
| At 30 April 2024 | 502,194
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | - |  | 600
| Other creditors | 1,012,332 |  | 1,012,332
|  |  |  |  |  | 1,012,332 |  | 1,012,932
5 | Transactions with the director
| The director, Simon M Howie, is financing the company while it prepares to trade, and at the balance sheet date his companies, Rossco Estates Limited (formerly Great Interest Limited) and Findony Limited, have loaned £862,332 and £150,000 respectively to Shore Energy Limited. Both of these loans are interest free and repayable on demand.
6 | Controlling party
| The company was under the control of Mr Simon M Howie, the director, throughout the year. Mr Howie is personally interested in 100% of the company's issued share capital. There were no transactions during the year between the company and Mr Howie, or with entities controlled by him, other than those disclosed in note 5 to these accounts.
7 | Other information
| Shore Energy Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Findony
| Muckhart Road
| Dunning
| Perthshire
| PH2 0RA

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