ACCOUNTS - Final Accounts preparation

Registered number: 12558719

D & J IRLAM HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

D & J IRLAM HOLDINGS LIMITED

COMPANY INFORMATION

Directors	Mr D J Irlam
	Mr J D A Irlam


Registered number	12558719


Registered office	Colshaw Hall
	Stocks Lane
	Over Peover
	Knutsford
	Cheshire
	WA16 8TW


Accountants	WR Partners
	Chartered Accountants
	6 George House
	Beam Heath Way
	Nantwich
	Cheshire
	CW5 6GD

D & J IRLAM HOLDINGS LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 6

D & J IRLAM HOLDINGS LIMITED

REGISTERED NUMBER: 12558719

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		-		28,641
Investments	5		50		50
			50		28,691
Current assets
Debtors	6	77,030		288,212
Cash at bank and in hand	7	319,170		100,305
		396,200		388,517
Creditors: amounts falling due within one year	8	(435,047)		(464,848)
Net current liabilities			(38,847)		(76,331)
Total assets less current liabilities			(38,797)		(47,640)

Net liabilities			(38,797)		(47,640)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(38,897)	(47,740)
	(38,797)	(47,640)

Page 1

D & J IRLAM HOLDINGS LIMITED

REGISTERED NUMBER: 12558719

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................ Mr D J Irlam	................................................ Mr J D A Irlam
Director	Director

Date: 18 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

D & J IRLAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	Company information

D & J Irlam Holdings Limited is a private company limited by shares incorporated in England and Wales.
The registered office is Colshaw Hall, Stocks Lane, Over Peover, Knutsford, Cheshire, WA16 8TW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

There was a net deficiency of assets at the balance sheet date, however the directors have confirmed continued support and consider the company retains sufficient working capital to continue trading for the foreseeable future. The accounts are therefore prepared on a going concern basis.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

D & J IRLAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles

25%

on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

D & J IRLAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Tangible fixed assets

		Motor vehicles
		£

	At 1 January 2024	67,890
	Disposals	(67,890)
	At 31 December 2024	-

	At 1 January 2024	39,249
	Disposals	(39,249)
	At 31 December 2024	-
	Net book value
	At 31 December 2024	-
	At 31 December 2023	28,641

5.	Fixed asset investments

		Investments in associates
		£
	Cost or valuation
	At 1 January 2024	50
	At 31 December 2024	50

Page 5

D & J IRLAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Associate
The following was an associate of the Company:
Name	Registered office	Class of shares	Holding

UK Water Company (Holdings) Ltd

Reedham House, 31 King Street West, Manchester, United Kingdom, M3 2PJ

Ordinary B

50%

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	77,030	77,030
Other debtors	-	211,182
	77,030	288,212

7.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	319,170	100,305
	319,170	100,305

8.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to other participating interests	35,500	68,000
Other taxation and social security	3,120	7,214
Other creditors	394,627	388,009
Accruals and deferred income	1,800	1,625
	435,047	464,848

Page 6