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REGISTERED NUMBER: SO305135 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Glenkiln Hydro LLP

Glenkiln Hydro LLP (Registered number: SO305135)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| General Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

Glenkiln Hydro LLP

General Information

for the Year Ended 31 December 2025

| DESIGNATED MEMBERS: | Firm of Glenkiln Hydro

| Arran Hydro Limited

| REGISTERED OFFICE: | Lochlea Farm

| Craigie

| Kilmarnock

| KA1 5NN

| REGISTERED NUMBER: | SO305135 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

Glenkiln Hydro LLP (Registered number: SO305135)

Statement of Financial Position

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 1,885,672 |  | 1,947,254 |  |

CURRENT ASSETS

Debtors | 340,084 |  | 221,435 |  |

Prepayments and accrued income | 175,731 |  | 182,184 |  |

Cash at bank | 111,993 |  | 160,715 |  |

627,808 |  | 564,334 |  |

CREDITORS

Amounts falling due within one year | 5 | 51,781 |  | 49,889 |  |

NET CURRENT ASSETS | 576,027 |  | 514,445 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 2,461,699 |  | 2,461,699 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 2,461,699 |  | 2,461,699 |  |

2,461,699 |  | 2,461,699 |  |

TOTAL MEMBERS' INTERESTS

Members' other interests | 2,461,699 |  | 2,461,699 |  |

Amounts due from members | (340,084 | ) | (221,435 | ) |

2,121,615 |  | 2,240,264 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 December 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Glenkiln Hydro LLP (Registered number: SO305135)

Statement of Financial Position - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 April 2026 and were signed by:

Arran Hydro Limited - Designated member

Glenkiln Hydro LLP (Registered number: SO305135)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Glenkiln Hydro LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | Straight line over 40 years

| Plant and machinery etc | - | Straight line over 40 years

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

4. | PROPERTY, PLANT AND EQUIPMENT

| Long |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 19,556 |  | 2,443,747 |  | 2,463,303 |  |

| DEPRECIATION

| At 1 January 2025 | 4,493 |  | 511,556 |  | 516,049 |  |

| Charge for year | 488 |  | 61,094 |  | 61,582 |  |

| At 31 December 2025 | 4,981 |  | 572,650 |  | 577,631 |  |

| NET BOOK VALUE

| At 31 December 2025 | 14,575 |  | 1,871,097 |  | 1,885,672 |  |

| At 31 December 2024 | 15,063 |  | 1,932,191 |  | 1,947,254 |  |

Glenkiln Hydro LLP (Registered number: SO305135)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade creditors | 3,764 |  | 13,375 |  |

| VAT | 8,961 |  | 12,451 |  |

| Accruals and deferred income | 39,056 |  | 24,063 |  |

51,781 |  | 49,889 |  |

6. | OTHER FINANCIAL COMMITMENTS

| The LLP is committed to paying annual rent on a lease which expires in 2058. The annual rental charge will be 8% of gross turnover for the first 10 years and 10% thereafter, subject to a minimum of £5,000 per annum.

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is Arran Hydro Limited .