Castle of Auchry Windfarm Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC364080

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,449,563		1,612,648

			1,449,563		1,612,648
CURRENT ASSETS
Debtors	5	386,258		108,527
Cash at bank and in hand		167,101		217,489

		553,359		326,016
Creditors: Amounts Falling Due Within One Year	6	(296,718 )		(298,842 )

NET CURRENT ASSETS (LIABILITIES)			256,641		27,174

TOTAL ASSETS LESS CURRENT LIABILITIES			1,706,204		1,639,822

PROVISIONS FOR LIABILITIES
Deferred Taxation			(298,874 )		(325,703 )

NET ASSETS			1,407,330		1,314,119

CAPITAL AND RESERVES
Called up share capital	7		90		90
Profit and Loss Account			1,407,240		1,314,029

SHAREHOLDERS' FUNDS			1,407,330		1,314,119

Page 1

Page 2

Castle of Auchry Windfarm Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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

S D MacRae

Director

6th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Castle of Auchry Windfarm Limited is a private company, limited by shares, incorporated in Scotland, registered number SC364080 . The registered office is Castle of Auchry, Cuminestown, Turriff, Aberdeenshire, AB53 5UR.

2. Accounting Policies

2.1. Basis of Preparation of 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

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

Plant & Machinery

5% on cost

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the

extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those

in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. Average Number of Employees

Average number of employees, including directors, during the period was NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 October 2024	3,260,831

As at 30 September 2025	3,260,831

...CONTINUED

Page 3

Page 4

Castle of Auchry Windfarm Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024	1,648,183
Provided during the period	163,085

As at 30 September 2025	1,811,268

Net Book Value
As at 30 September 2025	1,449,563

As at 1 October 2024	1,612,648

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,012	-
Amounts owed by group undertakings	245,000	-
Other debtors	114,246	108,527

	386,258	108,527

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	238	461
Amounts owed to group undertakings	-	155,000
Other creditors	55,928	43,547
Taxation and social security	240,552	99,834

	296,718	298,842

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	90	90

8. Ultimate Controlling Party

The company's ultimate controlling party is Castle of Auchry Windfarm (Holdings) Limited by virtue of his ownership of 100% of the issued share capital in the company.

Page 4