1.
General Information
Castle Of Auchry Windfarm (Holdings) Limited
is a private company, limited by shares, incorporated in Scotland, registered number
SC690803
. The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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 as modified by the revaluation of certain assets.
2.2.
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.
Investments
| Other | |
|---|---|
| £ | |
| Cost or Valuation | |
| As at 1 October 2024 |
|
| Revaluations |
( |
| As at 30 September 2025 |
|
| Provision | |
| As at 1 October 2024 |
|
| As at 30 September 2025 |
|
| Net Book Value | |
| As at 30 September 2025 |
|
| As at 1 October 2024 |
|
Castle Of Auchry Windfarm (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
|
Other Investments
|
||
|
Valuation in 2022
|
9,045,000
|
|
|
Valuation in 2023
|
(4,500,000)
|
|
|
Valuation in 2024
|
(500,000)
|
|
|
Valuation in 2025
|
(500,000)
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 2" preserveAspectRatio="none">
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|
|
|
3,545,000
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 5" preserveAspectRatio="none">
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|
5.
Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Amounts owed by group undertakings | - | 155,000 | |
| Other debtors | 90 | 90 | |
|
|
|
||
6.
Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Amounts owed to group undertakings |
|
|
|
| Other creditors | 3,300,000 | 4,200,000 | |
|
|
|
||
8.
Ultimate Controlling Party
The company's ultimate controlling party is
the directors
by virtue of their ownership of 100% of the issued share capital in the company.