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Registered number: 05070879
Irrigonics Limited
Financial Statements
For The Year Ended 31 March 2023
Simply Additions Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05070879
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,204 23,154
22,204 23,154
CURRENT ASSETS
Stocks 5 - 714
Debtors 6 104,402 64,092
Cash at bank and in hand 18,700 6,385
123,102 71,191
Creditors: Amounts Falling Due Within One Year 7 (118,011 ) (89,510 )
NET CURRENT ASSETS (LIABILITIES) 5,091 (18,319 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,295 4,835
Creditors: Amounts Falling Due After More Than One Year 8 (26,196 ) (30,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (2,879 ) (2,766 )
NET LIABILITIES (1,780 ) (28,731 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (1,880 ) (28,831 )
SHAREHOLDERS' FUNDS (1,780) (28,731)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip White
Director
18/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Irrigonics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05070879 . The registered office is Unit 3 Croft Industrial Estate, Dunster Road, Chelmsley Wood, Birmingham, B37 7UU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 15% Straight line
Computer Equipment 25% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax credit of £4867 recognised in the P&L report includes Tax Losses carried back of £7633 less deferred tax liability of £2766.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 6 6
8 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 19,461 15,495 4,090 39,046
Additions 10,515 - - 10,515
Disposals (458 ) - - (458 )
As at 31 March 2023 29,518 15,495 4,090 49,103
Depreciation
As at 1 April 2022 10,191 3,099 2,602 15,892
Provided during the period 8,172 2,479 448 11,099
Disposals (92 ) - - (92 )
As at 31 March 2023 18,271 5,578 3,050 26,899
Net Book Value
As at 31 March 2023 11,247 9,917 1,040 22,204
As at 1 April 2022 9,270 12,396 1,488 23,154
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5. Stocks
2023 2022
£ £
Finished goods - 714
- 714
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 102,325 31,792
Prepayments and accrued income 2,077 2,406
Corporation tax recoverable assets - 7,474
Amounts owed by group undertakings - 22,420
104,402 64,092
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,856 2,614
Trade creditors 16,137 14,495
Bank loans and overdrafts 7,500 12,917
Corporation tax 1,554 -
Other taxes and social security 16,764 11,564
VAT 36,282 14,477
Loans - Natwest Rapid Cash - 2,731
Other creditors Credit Card Expenses 2,851 2,418
Directors' loan accounts 2,518 2,928
Amounts owed to related parties 31,549 25,366
118,011 89,510
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,611 12,467
Trade creditors 1,585 -
Bank loans 15,000 18,333
26,196 30,800
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,856 2,614
Later than one year and not later than five years 9,611 12,467
12,467 15,081
12,467 15,081
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 2,879 2,766
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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