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REGISTERED NUMBER: OC378491 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BEINN EAGAGACH HYDRO LLP |

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,687,800 |  | 2,788,609 |  |

CURRENT ASSETS

Debtors | 5 | 404,348 |  | 196,838 |  |

Cash at bank | 181,429 |  | 182,336 |  |

585,777 |  | 379,174 |  |

CREDITORS

Amounts falling due within one year | 6 | (32,132 | ) | (46,732 | ) |

NET CURRENT ASSETS | 553,645 |  | 332,442 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 3,241,445 |  | 3,121,051 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 3,241,345 |  | 3,120,951 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 100 |  | 100 |  |

3,241,445 |  | 3,121,051 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 3,241,345 |  | 3,120,951 |  |

Members' other interests | 100 |  | 100 |  |

3,241,445 |  | 3,121,051 |  |

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.

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

BALANCE SHEET - 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 20 April 2026 and were signed by:

Edradynate Limited - Designated member

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Beinn Eagagach is registered in England and Wales. The company's registered number is OC378491 and the registered office is, Shalden Park Steading, Shalden, Alton, Hampshire, GU34 4DS.

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.

| Significant judgements and estimates

| In the application of the partnership's accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only the period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover represents the value of electricity exported to the grid, including Feed-in Tariffs (FITs), green certificates (such as ROCs or REGOs), and other electricity-generating income, net of Value Added Tax (VAT) and discounts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates;

| Plant and Machinery - 5% Straight line and 2% Straight line.

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The partnership has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the partnership becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include trade debtors, other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities, including trade creditors, other creditors, and amounts owed to group undertakings, that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Financial liabilities are derecognised when, and only when, the partnership's contractual obligations are discharged, cancelled, or they expire.

| 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.

| Going concern

| Based on current trading and future expectations, the members are confident the LLP will continue to trade profitably in future periods and generate sufficient cash flows to meet its obligations as they fall due for payment.

3. | EMPLOYEE INFORMATION

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

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 3,292,652 |  |

| DEPRECIATION

| At 1 January 2025 | 504,043 |  |

| Charge for year | 100,809 |  |

| At 31 December 2025 | 604,852 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,687,800 |  |

| At 31 December 2024 | 2,788,609 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 278,772 |  | - |  |

| Other debtors | 125,576 |  | 196,838 |  |

404,348 |  | 196,838 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 15,648 |  | 30,121 |  |

| Taxation and social security | 9,798 |  | 10,731 |  |

| Other creditors | 6,686 |  | 5,880 |  |

32,132 |  | 46,732 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

|  | 2025 |  |  | 2024 |

| £ |  |  | £ |  |

| Amounts owed to members |  | 3,241,345 |  |  | 3,120,950 |

| Falling due within one year |  | 226,403 |  |  | 226,403 |

| Falling due in more than one year |  | 3,014,942 |  |  | 2,894,547 |

BEINN EAGAGACH HYDRO LLP (REGISTERED NUMBER: OC378491)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | RELATED PARTY DISCLOSURES

| During the year management fees of £49,000 (2024: £49,000) and operating lease payments of £3,926 (2024: £3,668) were paid to Edradynate Limited, a designated member of Beinn Eagagach Hydro LLP.

| During the year management fees of £21,000 (2024: £21,000) and operating lease payments of £157 (2024: £147) were paid to Derculich (Strathtay) Limited, a designated member of Beinn Eagagach Hydro LLP.

9. | ULTIMATE CONTROLLING PARTY

| The partnership's immediate parent company is Edradynate Limited and the partnership's ultimate parent company is Ellis Campbell Group Limited, a company incorporated in England and Wales.