REGISTERED NUMBER: SC334714 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIM WINDFARMS (SC) GENERAL PARTNER

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S J Beck

W Cranstone

K J Acton

A L Dalwood

REGISTERED OFFICE:

58 Morrison Street

Edinburgh

EH3 8BP

REGISTERED NUMBER:

SC334714 (Scotland)

CURRENT ASSETS

Cash at bank

1,795

1,795

CREDITORS

Amounts falling due within one year

4

(190

)

(190

)

NET CURRENT ASSETS

1,605

1,605

TOTAL ASSETS LESS CURRENT LIABILITIES

1,605

1,605

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,604

1,604

SHAREHOLDERS' FUNDS

1,605

1,605

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

S J Beck - Director

1.	STATUTORY INFORMATION

FIM Windfarms (SC) General Partner Limited is a private company limited by share capital, incorporated in Scotland, registration number SC334714. The address of the registered office is 58 Morrison Street, Edinburgh, EH3 8BP.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. The preparation of financial statements in conformity with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company's accounting policies.

The company was dormant (within the meaning of section 480 of the Companies Act 2006) throughout the year ended 31 December 2025. The company has not traded during the financial year. During the year the company received no income and incurred no expenditure and therefore made neither profit nor loss.

The financial statements are presented in sterling which is the functional and presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Share capital

Ordinary shares are classified as equity.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

190

190

5.	RELATED PARTY DISCLOSURES

The immediate parent company is Gresham House Holdings Limited, during the current and previous year.

The ultimate controlling party is Searchlight Capital Partners III GP, LLC (a company registered in Delaware, USA) during the current and previous year.