REGISTERED NUMBER: SC819913 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Netherton Renewables Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

92,000

92,000

CREDITORS

Amounts falling due within one year

5

(94,094

)

(93,854

)

NET CURRENT LIABILITIES

(94,094

)

(93,854

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,094

)

(1,854

)

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

(2,100

)

(1,860

)

(2,094

)

(1,854

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr D Ferguson - Director

1.	STATUTORY INFORMATION

Netherton Renewables Ltd is a private company, limited by shares, domiciled in Scotland, registration number is SC819913. The registered office is Heathmount, Leewood Road, Dunblane, Scotland, FK15 0DR.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2025

and 31 August 2026

92,000

NET BOOK VALUE

At 31 August 2026

92,000

At 31 August 2025

92,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Other creditors

94,094

93,854