CT Hydro Limited

Unaudited Financial Statements
for the year ended 30 November 2025

Company registration number SC373696

(Scotland)

Statement of Financial Position

As at 30 November 2025

2025

2024

£

Fixed assets

Investments

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

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

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).

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

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