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Registered number: SC527643






NKS Renewable Energy Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
David John Monks


REGISTERED OFFICE
3 Kilallan Ave
Bridge of Weir
Renfrewshire
PA11 3PW


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC527643



BANKERS
Clydesdale Bank


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		5,103,466		4,316,211

CURRENT ASSETS
Debtors	4	123,703		116,569
		123,703		116,569
CREDITORS: Amounts falling due within one year	5	2,008,060		187,843
NET CURRENT LIABILITIES			(1,884,357)		(71,274)
TOTAL ASSETS LESS CURRENT LIABILITIES			3,219,109		4,244,937


CREDITORS: Amounts falling due after more than one year	6		145,932		2,018,199

NET ASSETS			3,073,177		2,226,738

CAPITAL AND RESERVES

Called up share capital	7		100		100
Revaluation reserve	1d,8		3,127,760		2,241,222
Profit and loss account			(54,683)		(14,584)
SHAREHOLDERS' FUNDS			3,073,177		2,226,738

For the year ending 31/12/2025 the company was entitled to exemption 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 18/08/2026 and signed on their behalf by



.............................
David John Monks
Director




1b. Change In Accounting Policy
In preparing the financial statements for the current year, the company has adopted the following Financial Reporting Standards:
-Financial Reporting Standard for Smaller Entities (effectiveJanuary 2015).
The adoption of new accounting standards has not resulted in any adjustments to the results of the company in either this year or the previous year.




1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention. subject to the revaluation of assets where the director is of the opinion that it is prudent to do so.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.




1c. Depreciation
Depreciation & Amortisation.have been provided in order to write off the assets over their estimated remaining useful lives of 15 years

Plant And Machinery		straight line5%




1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 8).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




3. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery	Total
	£	£	£
Cost
At 01/01/2025	811,821	4,380,487	5,192,308
Revaluation	1,079,288	-	1,079,288
At 31/12/2025	1,891,109	4,380,487	6,271,596
Depreciation
At 01/01/2025	-	876,097	876,097
Transfers	-	192,751	192,751
For the year	-	99,282	99,282
At 31/12/2025	-	1,168,130	1,168,130
Net Book Amounts
At 31/12/2025	1,891,109	3,212,357	5,103,466
At 31/12/2024	811,821	3,504,390	4,316,211




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
VAT	6,109	-
Prepayments	22,896	22,728
Accrued income	74,698	73,841
	103,703	96,569

Amounts falling due over more than one year
Decommissioning Bond	20,000	20,000
	20,000	20,000
	123,703	116,569




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	-	20,747
Bank loans and overdrafts	197,447	30,133
Term Loans inst < 1 year	1,792,114	133,927
Trade creditors	16,499	1,036
Accruals	2,000	2,000
	2,008,060	187,843

The Clydesdale Bank Term Loan is due for renewal in November 2026. Discussions are ongoing with the bank to renew the facility.




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Term Loans >1yr	23,615	1,816,196
Related Party Loans	122,317	202,003
	145,932	2,018,199




7. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Class 1 shares of £1 each	100	100
	100	100




8. REVALUATION RESERVE	2025	2024
	£	£
Turbine Revaluation reserve	2,048,472	2,241,222
Land & Buildings Revaluation reserve	1,079,288	-
	3,127,760	2,241,222




9. SECURITY
The term loan is secured by a charge over all the assets contained within the heritable property at Nether Kypeside Farm Lesmahagow ML11 0JL. The security agents are Clydesdale Bank plc




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	1	1




10. PURCHASE OF LAND
The company purchased the land on which the turbine is situated thereby enabling it to terminate the lease. The land and buildings were revalued at 31st December 2025 with the valuation based on an independent valuaion prepared by Savills in September 2024, plus the value of materail additions and refurbishments since that date.




11. FIXED ASSET REVALUATION
The wind turbine site was revalued by the director as at 31 December 2021 on a Net Present Value (NPV) Basis. The discount rate used was 6.5%. The increase in valuation is influenced by both the recent spike in inflation and energy prices. The increased inflation in recent years has a material long term impacton both the feed-in tariff revenues and minimumexport prices, both of which are index-linked to RPI. The valuation has not been altered in the current year.