Acorah Software Products - Accounts Production 18.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 12490106 Sustainable Control Systems Limited Robert Brakes Richard Drover Albion Financial Management Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12490106 2025-02-28 12490106 2026-02-28 12490106 2025-03-01 2026-02-28 12490106 frs-core:CurrentFinancialInstruments 2026-02-28 12490106 frs-core:Non-currentFinancialInstruments 2026-02-28 12490106 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 12490106 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 12490106 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 12490106 frs-core:PlantMachinery 2026-02-28 12490106 frs-core:PlantMachinery 2025-03-01 2026-02-28 12490106 frs-core:PlantMachinery 2025-02-28 12490106 frs-core:ShareCapital 2026-02-28 12490106 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 12490106 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12490106 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 12490106 frs-bus:SmallEntities 2025-03-01 2026-02-28 12490106 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 12490106 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12490106 frs-bus:Director1 2025-03-01 2026-02-28 12490106 frs-bus:Director2 2025-03-01 2026-02-28 12490106 frs-bus:Director3 2025-03-01 2026-02-28 12490106 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 12490106 frs-core:Non-currentFinancialInstruments 1 2026-02-28 12490106 frs-countries:EnglandWales 2025-03-01 2026-02-28 12490106 2024-02-29 12490106 2025-02-28 12490106 2024-03-01 2025-02-28 12490106 frs-core:CurrentFinancialInstruments 2025-02-28 12490106 frs-core:Non-currentFinancialInstruments 2025-02-28 12490106 frs-core:ShareCapital 2025-02-28 12490106 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12490106 frs-core:Non-currentFinancialInstruments 1 2025-02-28
Registered number: 12490106
Schoolhouse Burn Hydropower Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Albion Accountancy Services
Licenced Accountants
30 Bardsey Crescent
Llanishen
Cardiff
Caerdydd
CF14 5LA
Schoolhouse Burn Hydropower Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Schoolhouse Burn Hydropower Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 12490106

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116,317 |  | 117,352
|  |  | 116,317 |  | 117,352
CURRENT ASSETS
Debtors | 5 | 15,789 |  | 24,670 |
Cash at bank and in hand |  | 11,824 |  | 41,254 |
|  | 27,613 |  | 65,924 |
Creditors: Amounts Falling Due Within One Year | 6 | 2,665 |  | (21,067 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,278 |  | 44,857
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,595 |  | 162,209
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (14,050 ) |  | (10,000 )
NET ASSETS |  |  | 132,545 |  | 152,209
CAPITAL AND RESERVES
Called up share capital | 8 |  | 6 |  | 6
Profit and Loss Account |  |  | 132,539 |  | 152,203
SHAREHOLDERS' FUNDS |  |  | 132,545 |  | 152,209

Page 1
Page 2
Schoolhouse Burn Hydropower Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Robert Brakes Director
13/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Schoolhouse Burn Hydropower Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Schoolhouse Burn Hydropower Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12490106 . The registered office is 11 Cloverlane Close, Boscastle, PL35 0AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% Straight Line
Plant & Machinery | 5% Reducung Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
Schoolhouse Burn Hydropower Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 March 2025 | 25,807 | 119,447 | 145,254
Additions | - | 4,264 | 4,264
As at 28 February 2026 | 25,807 | 123,711 | 149,518
Depreciation
As at 1 March 2025 | 2,581 | 25,321 | 27,902
Provided during the period | 516 | 4,783 | 5,299
As at 28 February 2026 | 3,097 | 30,104 | 33,201
Net Book Value
As at 28 February 2026 | 22,710 | 93,607 | 116,317
As at 1 March 2025 | 23,226 | 94,126 | 117,352

5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,779 |  | 14,627
Other debtors | 10 |  | 10
Directors' loan accounts | - |  | 33
| 5,789 |  | 14,670
Due after more than one year
Restoration Bond | 10,000 |  | 10,000
| 15,789 |  | 24,670

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.
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Corporation tax | 6,491 |  | 16,887
VAT | 2,138 |  | 4,180
Accruals and deferred income | (11,417 ) |  | -
Directors' loan accounts | 122 |  | -
| (2,665 ) |  | 21,067

Page 4
Page 5
Schoolhouse Burn Hydropower Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
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.
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Cuil Burn Hydropower Ltd | 14,050 |  | 10,000

8. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6 |  | 6

9.
The director operates a current loan account which is credited with payments made by the director and any cash introduced and debited with private expenses and cash drawn. The outstanding amount to the directors at the year end was £396.00 (2022 - £198.00). This amount is included in creditors.
Page 5