Company No: SC567001 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	210		909
		210		909
Current assets
Debtors	4	67,981		64,797
Cash at bank and in hand		242,564		275,718
		310,545		340,515
Creditors: amounts falling due within one year	5	( 525,571)		( 497,749)
Net current liabilities		(215,026)		(157,234)
Total assets less current liabilities		(214,816)		(156,325)
Net liabilities		( 214,816)		( 156,325)
Capital and reserves
Called-up share capital	6	150		150
Profit and loss account		( 214,966 )		( 156,475 )
Total shareholders' deficit		( 214,816)		( 156,325)

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Renewable Infrastructure Development Group Limited (registered number: SC567001) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

M Hay Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Renewable Infrastructure Development Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael, 7-11 Melville Street, Edinburgh, EH3 7PE, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Company’s financial position, including the balance sheet and forecast cash flows, for a period of at least 12 months from the date of approval of these financial statements.

At 31 October 2025, the Company had net liabilities of £214,816 (2024: £156,325). The Company is supported by loans from the directors, which are repayable on demand. Notwithstanding the on‑demand nature of these loans, the directors have confirmed that they will not seek repayment of amounts due to them, nor draw down their loan balances in a manner that would be detrimental to the Company’s ability to meet its obligations, for a period of at least 12 months from the date of signing these financial statements.

Based on this support and the directors’ assessment of future trading and cash flow forecasts, the directors consider that the Company has adequate resources to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on the going concern basis.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 November 2024	4,537		4,537
Additions	( 1)		( 1)
At 31 October 2025	4,536		4,536
Accumulated depreciation
At 01 November 2024	3,628		3,628
Charge for the financial year	698		698
At 31 October 2025	4,326		4,326
Net book value
At 31 October 2025	210		210
At 31 October 2024	909		909

4. Debtors

	2025		2024
	£		£
Trade debtors	1,493		1,982
Other debtors	66,488		62,815
	67,981		64,797

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,500		0
Other taxation and social security	28,086		27,650
Other creditors	495,985		470,099
	525,571		497,749

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50 A Ordinary Shares shares of £ 1.00 each	50		50
50 B Ordinary Shares shares of £ 1.00 each	50		50
50 C Ordinary Shares shares of £ 1.00 each	50		50
	150		150

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts due to key management personnel	442,302		436,793

The loans are unsecured, interest free and repayable upon demand.