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REGISTERED NUMBER: 07439023 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st May 2024

for

Irrigation Engineers Limited

Irrigation Engineers Limited (Registered number: 07439023)






Contents of the Financial Statements
for the Year Ended 31st May 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Irrigation Engineers Limited

Company Information
for the Year Ended 31st May 2024







DIRECTORS: J P G Roy
Mrs J T Roy





REGISTERED OFFICE: Welwyn
Pinewood Road
High Wycombe
Buckinghamshire
HP12 4DD





REGISTERED NUMBER: 07439023 (England and Wales)





ACCOUNTANTS: Warner & Co Accountants Limited
First Floor Extension
Widbury Barns
Widbury Hill
Ware
Hertfordshire
SG12 7QE

Irrigation Engineers Limited (Registered number: 07439023)

Abridged Balance Sheet
31st May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,653 4,905

CURRENT ASSETS
Debtors 214,249 105,558
Cash at bank 4,902 1,220
219,151 106,778
CREDITORS
Amounts falling due within one year 70,566 62,113
NET CURRENT ASSETS 148,585 44,665
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,238

49,570

CREDITORS
Amounts falling due after more than one
year

29,424

49,033
NET ASSETS 125,814 537

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 125,714 437
125,814 537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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.

Irrigation Engineers Limited (Registered number: 07439023)

Abridged Balance Sheet - continued
31st May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 14th August 2024 and were signed on its behalf by:





J P G Roy - Director


Irrigation Engineers Limited (Registered number: 07439023)

Notes to the Financial Statements
for the Year Ended 31st May 2024

1. STATUTORY INFORMATION

Irrigation Engineers Limited is a private company, limited by shares , registered in England and Wales. 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, excluding discounts, rebates, value added tax and other sales taxes.

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

Fixture and fitting - 25% on cost
Computer equipments - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 7 ) .

Irrigation Engineers Limited (Registered number: 07439023)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st June 2023 9,827
Additions 4,709
Disposals (2,693 )
At 31st May 2024 11,843
DEPRECIATION
At 1st June 2023 4,922
Charge for year 2,961
Eliminated on disposal (2,693 )
At 31st May 2024 5,190
NET BOOK VALUE
At 31st May 2024 6,653
At 31st May 2023 4,905

5. OTHER FINANCIAL COMMITMENTS

The company entered into financial commitments at the 31st May 2024 of £28,506.

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2024 and 31st May 2023:

31.5.24 31.5.23
£    £   
J P G Roy
Balance outstanding at start of year (2,479 ) 2,077
Amounts repaid (486 ) (4,556 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,965 ) (2,479 )