REGISTERED NUMBER: SC511362 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Arran Hydro Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

N J McGeoch

I W McGeoch

REGISTERED OFFICE:

Lochlea Farm

Craigie

Kilmarnock

KA1 5NN

REGISTERED NUMBER:

SC511362 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Investments

4

1,909,800

1,909,800

CURRENT ASSETS

Cash at bank

102,778

86,637

CREDITORS

Amounts falling due within one year

5

386,365

332,913

NET CURRENT LIABILITIES

(283,587

)

(246,276

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,626,213

1,663,524

CAPITAL AND RESERVES

Called up share capital

1,783,164

1,783,164

Share premium

63,526

63,526

Retained earnings

(220,477

)

(183,166

)

SHAREHOLDERS' FUNDS

1,626,213

1,663,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

N J McGeoch - Director

1.	STATUTORY INFORMATION

Arran Hydro Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company is reliant on the support of the directors. It is the intention of the directors to support the company and therefore the accounts have been prepared on a going concern basis.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The directors have assessed the Company’s ability to continue as a going concern and are satisfied that it has adequate resources to meet its obligations for at least twelve months from the date of approval of these financial statements.

Accordingly, the financial statements have been prepared on a going concern basis. The directors note that no material uncertainties have been identified in reaching this conclusion.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1 January 2025

and 31 December 2025

1,909,800

NET BOOK VALUE

At 31 December 2025

1,909,800

At 31 December 2024

1,909,800

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Amounts owed to joint ventures

255,061

166,075

Tax

65,041

97,113

Directors' current accounts

65,500

69,000

Accruals and deferred income

763

725

386,365

332,913

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

I W McGeoch

Balance outstanding at start of year

(69,000

)

(69,000

)

Amounts advanced

3,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(65,500

)

(69,000

)

I.W.McGeoch has loaned the company £65,500. This loan is interest free and is repayable on demand.