REGISTERED NUMBER: SC818841 (Scotland)

Abridged Unaudited Financial Statements

for the Period 8 August 2024 to 31 December 2025

for

Kight Powerhub BESS (Scotland) Ltd

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

609

CURRENT ASSETS

Debtors

202,407

Cash at bank

12,115

214,522

CREDITORS

Amounts falling due within one year

179,038

NET CURRENT ASSETS

35,484

TOTAL ASSETS LESS CURRENT LIABILITIES

36,093

CAPITAL AND RESERVES

Called up share capital

109

Share premium

1,199,989

Retained earnings

(1,164,005

)

36,093

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mr A R Flett - Director

1.	STATUTORY INFORMATION

Kight Powerhub BESS (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC818841

Registered office:

5 South Charlotte Street

Edinburgh

EH2 4AN

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

It is the intention of the directors for the company to continue trading for the foreseeable future therefore these financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate adjustments would be made to reduce assets to their recoverable amounts to provide for any further liabilities that might arise and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Grants

Grants that are received in respect of expenses or losses already incurred by the entity are recognised in profit and loss in the period when the grant becomes receivable.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

812

At 31 December 2025

812

DEPRECIATION

Charge for period

203

At 31 December 2025

203

NET BOOK VALUE

At 31 December 2025

609

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2025:

£

Mr L M Fagg

Balance outstanding at start of period

-

Amounts advanced

6,224

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

6,224

Mr J R Whitbread

Balance outstanding at start of period

-

Amounts advanced

60,431

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

60,431

Interest has been charged at the official rate of 2.25%. The loans are repayable within nine months.

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr L M Fagg.