REGISTERED NUMBER: NI681819 (Northern Ireland)

Financial Statements for the Year Ended 31 December 2025

for

Edenbane Wind Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Martin

E Martin

P Duggan

REGISTERED OFFICE:

141 Camlough Road

Omagh

Co. Tyrone

BT79 9BS

REGISTERED NUMBER:

NI681819 (Northern Ireland)

ACCOUNTANTS:

Tyrone Accountancy Services

8-10 Church Street

Omagh

Co. Tyrone

BT78 1DG

FIXED ASSETS

Tangible assets

4

418,489

424,215

CURRENT ASSETS

Debtors

5

309,596

406,454

Cash at bank

228,656

44,021

538,252

450,475

CREDITORS

Amounts falling due within one year

6

155,324

45,097

NET CURRENT ASSETS

382,928

405,378

TOTAL ASSETS LESS CURRENT LIABILITIES

801,417

829,593

PROVISIONS FOR LIABILITIES

81,355

86,361

NET ASSETS

720,062

743,232

CAPITAL AND RESERVES

Called up share capital

500,000

500,000

Retained earnings

220,062

243,232

720,062

743,232

The company is entitled to exemption from audit under Section 477 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

E Martin - Director

A Martin - Director

1.	STATUTORY INFORMATION

Edenbane Wind Ltd is a private company, limited by shares , registered in Northern Ireland. 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, net of discounts and value added taxes. Turnover includes revenue earned from the generation of electricity and trading of Renewable Obligation Certificates (ROC's). Accrued income is recognised in reference to the date of electricity generation.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold land and buildings - over the lease term

Wind turbines - 5% straight line

Assets under construction - not depreciated until operational

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Assets

Freehold

Plant and

under

property

machinery

construction

Totals

£

£

£

£

COST

At 1 January 2025

100,000

400,523

-

500,523

Additions

-

-

22,450

22,450

At 31 December 2025

100,000

400,523

22,450

522,973

DEPRECIATION

At 1 January 2025

21,237

55,071

-

76,308

Charge for year

8,148

20,028

-

28,176

At 31 December 2025

29,385

75,099

-

104,484

NET BOOK VALUE

At 31 December 2025

70,615

325,424

22,450

418,489

At 31 December 2024

78,763

345,452

-

424,215

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

20,521

7,323

Other debtors

289,075

399,131

309,596

406,454

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,459

2,417

Taxation and social security

279

941

Other creditors

153,586

41,739

155,324

45,097

7.	SHARE CAPITAL

The company has an issued share capital of 500,000 ordinary shares of £1.00 each. 446,145 of

these ordinary shares are fully paid, 53,855 remain unpaid. This balance is shown in debtors.