REGISTERED NUMBER: SC414367 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

G & B Renewables Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G R Dow

B R Dow

REGISTERED OFFICE:

South Lasts Farm

House

Milltimber

Aberdeenshire

AB13 0ES

REGISTERED NUMBER:

SC414367 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

511,011

507,181

CURRENT ASSETS

Debtors

5

351,748

313,603

Cash at bank

270,613

184,856

622,361

498,459

CREDITORS

Amounts falling due within one year

6

132,627

191,762

NET CURRENT ASSETS

489,734

306,697

TOTAL ASSETS LESS CURRENT LIABILITIES

1,000,745

813,878

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,000,645

813,778

SHAREHOLDERS' FUNDS

1,000,745

813,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 20 August 2026 and were signed on its behalf by:

B R Dow - Director

1.	STATUTORY INFORMATION

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

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

511,011

2,520,984

3,031,995

DEPRECIATION

At 1 February 2025

-

2,524,814

2,524,814

Charge for year

-

(3,830

)

(3,830

)

At 31 January 2026

-

2,520,984

2,520,984

NET BOOK VALUE

At 31 January 2026

511,011

-

511,011

At 31 January 2025

511,011

(3,830

)

507,181

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

-

19,567

Other debtors

351,748

294,036

351,748

313,603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

5,281

25,977

Taxation and social security

123,298

161,646

Other creditors

4,048

4,139

132,627

191,762