Registration number: SC410924

Achomer Energy Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Achomer Energy Ltd

Company Information

Directors

Mrs Miranda Moncreiffe Mr Ossian Moncreiffe

Registered office

6 Atholl Crescent PERTH PH1 5JN

Accountants

Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

Achomer Energy Ltd

(Registration number: SC410924)
Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	971,185	1,005,186
Current assets
Debtors	5	438,530	469,803
Cash at bank and in hand		384,111	491,843
		822,641	961,646
Creditors: Amounts falling due within one year	6	(1,369,015)	(1,696,285)
Net current liabilities		(546,374)	(734,639)
Net assets		424,811	270,547
Capital and reserves
Called up share capital	7	1,000	1,000
Share premium reserve		98,802	98,802
Retained earnings		325,009	170,745
Shareholders' funds		424,811	270,547

Achomer Energy Ltd

(Registration number: SC410924)
Statement of Financial Position as at 30 November 2025

For the financial year ending 30 November 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 accounts for the year in question in accordance with section 476; and
•	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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 August 2026 and signed on its behalf by:
 

......................................... Mr Ossian Moncreiffe Director

Achomer Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
6 Atholl Crescent
PERTH
PH1 5JN

These financial statements were authorised for issue by the Board on 25 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Achomer Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class	Depreciation method and rate
Plant and machinery	Straight line over the term of the lease
Fixtures and fittings	33% straight line
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Achomer Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	1,266,253	1,266,253
At 30 November 2025	1,266,253	1,266,253
Depreciation
At 1 December 2024	261,067	261,067
Charge for the year	34,001	34,001
At 30 November 2025	295,068	295,068
Carrying amount
At 30 November 2025	971,185	971,185
At 30 November 2024	1,005,186	1,005,186

Achomer Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	328,873	392,039
Prepayments	72,347	67,414
Other debtors	37,310	10,350
	438,530	469,803

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		25,777	18,297
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	1,323,615	1,638,615
Taxation and social security		14,872	9,136
Accruals and deferred income		4,202	29,688
Other creditors		549	549
		1,369,015	1,696,285

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1,000	1,000	1,000	1,000

Achomer Energy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Related party transactions

Summary of transactions with other related parties

Uisge Holdings Limited, the majority shareholder
 

Expenditure with and payables to related parties

2025	Other related parties £
Leases	750,000

2024	Other related parties £
Leases	750,000

Loans from related parties

2025	Other related parties £	Total £
At start of period	1,638,615	1,638,615
Repaid	(315,000)	(315,000)
At end of period	1,323,615	1,323,615

2024	Other related parties £	Total £
At start of period	1,859,565	1,859,565
Advanced	1,125,000	1,125,000
Repaid	(1,345,950)	(1,345,950)
At end of period	1,638,615	1,638,615