Edinbane Estate Wind Farm Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: SC166590 (Scotland)

Abbreviated Unaudited Accounts for the Year Ended 30 June 2015

for

Edinbane Estate Wind Farm Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

R E M R Hilleary

A M D M Hilleary

G Campbell

R MacFarlane

A K MacDonald

SECRETARY:

A M D M Hilleary

REGISTERED OFFICE:

c/o Campbell Stewart MacLennan

8 Wentworth Street

Portree

Isle of Skye

IV51 9EJ

REGISTERED NUMBER:

SC166590 (Scotland)

ACCOUNTANTS:

Campbell Stewart MacLennan & Co

Chartered Accountants

8 Wentworth Street

Portree

Highland

IV51 9EJ

CURRENT ASSETS

Debtors

26,121

25,322

Cash at bank

15,714

13,595

41,835

38,917

CREDITORS

Amounts falling due within one year

21,813

19,075

NET CURRENT ASSETS

20,022

19,842

TOTAL ASSETS LESS CURRENT LIABILITIES

20,022

19,842

CAPITAL AND RESERVES

Called up share capital

2

65

65

Profit and loss account

19,957

19,777

SHAREHOLDERS' FUNDS

20,022

19,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 23 October 2015 and were signed on its behalf by:

R E M R Hilleary - Director

R MacFarlane - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover consists of rental income from land. Income is recognised when earned, which is dependant on the

power output of the wind turbines situated on the rental land.

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods

different to those in which they are included in the company's accounts. Deferred tax is recognised in respect of

all timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax

rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.15

30.6.14

value:

£

£

16

"A" Ordinary

£1

16

16

49

"B" Ordinary

£1

49

49

65

65

3.	CONTROLLING PARTY

The shareholders, as a body, control the company. No individual, or group of related individuals, has ultimate

control.

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Edinbane Estate Wind Farm Limited for the year ended 30 June 2015 which comprise the Profit

and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of Edinbane Estate Wind Farm Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Edinbane Estate Wind Farm Limited and state those matters that we have agreed to state to the Board of Directors of Edinbane Estate Wind Farm Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Edinbane Estate Wind Farm Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Edinbane Estate Wind Farm Limited. You consider that Edinbane Estate Wind Farm Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Edinbane Estate Wind Farm

Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information

and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial

statements.

Campbell Stewart MacLennan & Co

Chartered Accountants

8 Wentworth Street

Portree

Highland

IV51 9EJ

26 October 2015