REGISTERED NUMBER: OC378491 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BEINN EAGAGACH HYDRO LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

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.

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

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.

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).

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

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY