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COMPANY REGISTRATION NUMBER: 08205252

TRYWERYN HYDRO LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2025

TRYWERYN HYDRO LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 475,646 | 519,978

Current assets

Debtors | 5 | 40,359 |  | 42,235
Cash at bank and in hand | 10,844 |  | 121,209
| -------- |  | ---------
| 51,203 |  | 163,444

Creditors: amounts falling due within one year | 6 | 196,881 |  | 186,283
| --------- |  | ---------
Net current liabilities |  | 145,678 | 22,839
|  | --------- | ---------
Total assets less current liabilities |  | 329,968 | 497,139

Creditors: amounts falling due after more than one year | 7 |  | 591,902 | 709,974
|  | --------- | ---------
Net liabilities |  | ( 261,934) | ( 212,835)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 200 | 4
Profit and loss account |  | ( 262,134) | ( 212,839)
|  | --------- | ---------
Shareholders deficit |  | ( 261,934) | ( 212,835)
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' 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, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 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 year 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 .

TRYWERYN HYDRO LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 19 March 2026 , and are signed on behalf of the board by:

Mr J M Hardy
Director

Company registration number: 08205252

TRYWERYN HYDRO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Clogwyn y Gwin, Rhyd Ddu, Caernarfon, LL54 7YS, Gwynedd.
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'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The directors have reviewed a period of 12 months from the date of approval of these financial statements and have confirmed their willingness to retain their loan in the company to enable it to meet all its liabilities as they fall due. As a result it is appropriate to prepare these accounts on a going concern basis. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for energy generated, net of discounts and of Value Added Tax. Revenue is recognised when the value can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exception: Deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold Property | - | 2% straight line
| Plant & Machinery | - | 10% reducing balance

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
4. Tangible assets

| Land and buildings | Plant and machinery | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 and 30 June 2025 | 125,000 | 1,201,273 | 1,326,273
| --------- | ------------ | ------------
Depreciation |  |  |
At 1 July 2024 | 23,333 | 782,962 | 806,295
Charge for the year | 2,500 | 41,832 | 44,332
| --------- | ------------ | ------------
At 30 June 2025 | 25,833 | 824,794 | 850,627
| --------- | ------------ | ------------
Carrying amount |  |  |
At 30 June 2025 | 99,167 | 376,479 | 475,646
| --------- | ------------ | ------------
At 30 June 2024 | 101,667 | 418,311 | 519,978
| --------- | ------------ | ------------

5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 25,651
Other debtors | 40,359 | 16,584
| -------- | --------
| 40,359 | 42,235
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,937 | 9,948
Trade creditors | 22,997 | 22,108
Social security and other taxes | – | 1,440
Interest accrued | 63,139 | 44,430
Other creditors | 104,808 | 108,357
| --------- | ---------
| 196,881 | 186,283
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 10,995
Other creditors | 591,902 | 698,979
| --------- | ---------
| 591,902 | 709,974
| --------- | ---------

Other creditors represent the amount owed to company directors.
8. Directors' advances, credits and guarantees
There were no director advances, credits or guarantees during the year.