ATB Kelpie Wind Limited

	Registered number
	SC540844

	ATB Kelpie Wind Limited
	Unaudited Accounts
	for the year ended
	31 December 2025

ATB Kelpie Wind Limited Balance Sheet as at 31 December 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets			1,159,751		1,242,529
			1,159,751		1,242,529

Current assets
Debtors		3,414		3,929
Cash at bank and in hand		776		5,909
		4,190		9,838

Creditors: amounts falling due within one year		(997,662)		(1,082,236)

Net current assets / (liabilities)			(993,472)		(1,072,398)

Total assets less current liabilities			166,279		170,131

Provisions for liabilities			(166,278)		(170,130)

Total net assets (liabilities)			1		1

Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr U Sigorini

Director

Approved by the board on 24 April 2026

Company Number: SC540844 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/o Anderson Strathern Llp
58 Morrison Street
Edinburgh
EH3 8BP
Scotland

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The company remains dependent on the support of its parent undertaking. Having made appropriate enquiries, the directors have a reasonable expectation that the parent undertaking will continue to provide the financial support to enable the company to continue its operational existence for the foreseeable future. Accordingly, these accounts have been prepared on the going concern basis.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Plant & machinery	5% Straight Line
Properties under construction	5% Straight Line

Employees
	2025	2024
Average number of employees during the period	2	2