SANDY KNOWE WIND FARM LIMITED

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  Negative shareholders' funds

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. SANDY KNOWE WIND FARM LIMITED 2012-07-10 → present
2. BURCOTE WIND 6 LIMITED 2009-03-18 → 2012-07-10

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MHA Audit Services LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Notwithstanding net current liabilities of £ 102,876,996 as at 31 December 2025 (2024: £ 99,639,288), the Directors have performed a going concern assessment which indicates that the Company will have sufficient funds, through funding from its intermediate parent company, ERG Power Generation S.p.A., to meet its liabilities as they fall due during the going concern assessment period. ERG UK Holding Ltd has indicated its intention to continue to make available such funds as are needed by the Company for the going concern assessment period. Consequently, the Directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.”

Significant events

• “On 15 February 2026, armed conflict commenced in Iran following regional military escalation and this has had a significant impact on the world economy. The Company's operations are predominantly based in the United Kingdom and it has no direct trading activities or physical presence in Iran. As the conditions giving rise to the conflict did not exist at the reporting date, this event is classified as a non-adjusting event under FRS 102 and no adjustments have been made to the 2025 financial statements. The unstable political situation is still developing and remains uncertain meaning the Company cannot reasonably estimate the future impact these events will have on its financial position, operations or cash flow but Management will continue to monitor.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.