Wind KW Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC511498

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		737,306		775,678

			737,306		775,678
CURRENT ASSETS
Stocks	5	12,800		12,800
Debtors	6	97,367		68,189
Cash at bank and in hand		5,674		28,076

		115,841		109,065
Creditors: Amounts Falling Due Within One Year	7	(1,028,498 )		(1,032,318 )

NET CURRENT ASSETS (LIABILITIES)			(912,657 )		(923,253 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(175,351 )		(147,575 )

NET LIABILITIES			(175,351 )		(147,575 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(175,451 )		(147,675 )

SHAREHOLDERS' FUNDS			(175,351)		(147,575)

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Wind KW Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

James Gregg

Director

1 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wind KW Limited is a private company, limited by shares, incorporated in Scotland, registered number SC511498 . The registered office is Formanlea, Cobairdy, Huntly, Aberdeenshire, AB54 7YB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2.2. Going Concern Disclosure

The financial statements have been prepared on the going concern basis which assumes that the Company will continue in operational existence for at least twelve months from the date of signing the financial statements. This assumption is based upon assurances received from the director that it is his intention to provide such assistance as is required to enable the Company to meet its financial commitments. If the Company were unable to continue to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amount and to provide for any further liabilities that might arise.

2.3. Turnover

Turnover represents amounts receivable from the sale of electricity generated by the wind turbines and from the sale of wind turbine parts and spares, net of VAT.

Turnover from the sale of electricty is recognised at the point of generation on the accruals basis.

Turnover from the sale of wind turbine parts and spares is recognised on the supply of goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% Straight Line
Plant & Machinery	5% Straight Line
Motor Vehicles	10% Straight Line
Fixtures & Fittings	10% Straight Line

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes part to the contractual provisions of

the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting date.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

...CONTINUED

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Wind KW Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments - continued

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct

issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2025	142,127	807,495	25,000	67,589	1,042,211
Additions	14,821	485	1,575	4,250	21,131

As at 31 December 2025	156,948	807,980	26,575	71,839	1,063,342

Depreciation
As at 1 January 2025	2,213	229,325	11,425	23,570	266,533
Provided during the period	7,847	40,397	4,075	7,184	59,503

As at 31 December 2025	10,060	269,722	15,500	30,754	326,036

Net Book Value
As at 31 December 2025	146,888	538,258	11,075	41,085	737,306

As at 1 January 2025	139,914	578,170	13,575	44,019	775,678

5. Stocks

	2025	2024
	£	£
Stock	12,800	12,800

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Wind KW Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,906	20,153
Other debtors	61,461	48,036

	97,367	68,189

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13,972	25,319
Other creditors	1,014,526	1,004,096
Taxation and social security	-	2,903

	1,028,498	1,032,318

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

As at 31 December 2025 the company was due the director £1,003,140 (2024 - £998,309). This loan is interest free with no set repayment terms.

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