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CT Hydro Limited
Unaudited Financial Statements
for the year ended 30 November 2025
Company registration number SC373696
(Scotland)

# Company Information

For the year ended 30 November 2025

Directors | Graham, Douglas James
| Mcleay, Kathleen Moir

Company secretary | Ncm Fund Services Limited

Registered office | 4th Floor
| 7 Castle Street
| Edinburgh
| EH2 3AH

Registered number | SC373696

Accountant | NCM Fund Services Ltd
| 4th Floor
| 7 Castle Street
| Edinburgh
| EH2 3AH

# Statement of Financial Position

As at 30 November 2025

2025
2024
£
£
£
£
Fixed assets
Investments
831,823
831,823
831,823
831,823
Current assets
Cash at bank and in hand
39,443
29,734
39,443
29,734
Creditors
Amounts falling due within one year
(6,562)
(6,510)
(6,562)
(6,510)
Net current assets (liabilities)
32,881
23,224
Total assets less current liabilities
864,704
855,047
Creditors
Amounts falling due after one year
(798,738)
(878,738)
(798,738)
(878,738)
Net assets (liabilities)
65,966
(23,691)
Capital and reserves
Called up share capital
9,450
9,450
Profit and loss account
56,516
(33,141)
Total equity
65,966
(23,691)

The company is a private company limited by shares and registered in Scotland. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2026 and are signed on its behalf by:

Graham, Douglas James Graham, Douglas James Director |

Company registration number SC373696

# Notes to the Financial Statements

For the year ended 30 November 2025

### 1. Statutory information

The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Investments

Investments in subsidiaries, associates, and joint ventures are measured at cost less any accumulated impairment losses. Other investments in equity instruments that are publicly traded are measured at fair value, with changes in fair value recognised in the income statement. Other investments in equity instruments that are not publicly traded are measured at fair value unless this cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

### 3. Employees

The average number of employees during the year was 0 (2024: 0).