REGISTERED NUMBER: SC455608 (Scotland)

Financial Statements for the Year Ended 31 July 2026

for

Baillie Wind Farm Community Benefit Fund

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T B Pottinger

P D Budden

D J Chambers

P MacDonald

Mrs I J Mackenzie

M G Sutherland

G Stronach

Mrs M Webster

Mrs C C Buxton

C B Sutherland

J Webster

SECRETARY:

North Highland Chamber of Commerce

REGISTERED OFFICE:

Naver Business Centre

Naver House

Naver Road

Thurso

KW14 7QA

REGISTERED NUMBER:

SC455608 (Scotland)

ACCOUNTANTS:

Reid & Fraser

Chartered Accountants

15 Princes Street

Thurso

Caithness

KW14 7BQ

CURRENT ASSETS

Cash at bank

207,071

166,370

CREDITORS

Amounts falling due within one year

4

(118,268

)

(103,201

)

NET CURRENT ASSETS

88,803

63,169

TOTAL ASSETS LESS CURRENT LIABILITIES

88,803

63,169

ACCRUALS AND DEFERRED INCOME

5

(68,165

)

(65,429

)

NET ASSETS/(LIABILITIES)

20,638

(2,260

)

RESERVES

Income and expenditure account

20,638

(2,260

)

20,638

(2,260

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 surplus or deficit 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 15 October 2026 and were signed on its behalf by:

P D Budden - Director

1.	STATUTORY INFORMATION

Baillie Wind Farm Community Benefit Fund is a private company, limited by guarantee , registered in Scotland. 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.

GRANTS PAYABLE

Grants are charged to the profit and loss account in the year in which the Directors formally approve an award. Any grant awards unpaid at the year end are shown as liabilities in the balance sheet.

BAILLIE WIND FARM LTD FUNDING

Grant income received from Baillie Wind Farm Ltd is recognised as income in the accounting period for which it is due. Income for future periods is deferred and recognised as income in the year to which it relates.

3.	EMPLOYEES AND DIRECTORS

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

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

118,268

103,201

5.	ACCRUALS AND DEFERRED INCOME

2025

2024

£

£

Baillie Wind Farm Ltd

65,429

63,243