Irrigationtime Limited 30/06/2025 iXBRL

Company registration number: 15379380

Irrigationtime Limited

Unaudited filleted financial statements

30 June 2025

Irrigationtime Limited

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Irrigationtime Limited

Statement of financial position

30 June 2025

		30/06/25
	Note	£	£

Current assets
Debtors	5	691
Cash at bank and in hand		7,174
		_______
		7,865
Creditors: amounts falling due
within one year	6	( 7,661)
		_______
Net current assets			204
			_______
Total assets less current liabilities			204

			_______
Net assets			204
			_______

Capital and reserves
Called up share capital			2
Profit and loss account			202
			_______
Shareholders funds			204
			_______

For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

Mr R T Parish

Director

Company registration number: 15379380

Irrigationtime Limited

Statement of changes in equity

Period ended 30 June 2025

	Called up share capital	Profit and loss account
	£	£


At 1 January 2024	-	-

Profit for the period		202
	_______	_______
Total comprehensive income for the period	-	202

Issue of shares	2
	_______	_______
Total investments by and distributions to owners	2	-

	_______	_______
At 30 June 2025	2	202
	_______	_______

Irrigationtime Limited

Notes to the financial statements

Period ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brooklands House, 58 Marlborough Road, Lancing, West Sussex, BN15 8AF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1

5. Debtors

			30/06/25
			£
	Other debtors		691
			_______

6. Creditors: amounts falling due within one year

			30/06/25
			£
	Corporation tax		47
	Other creditors		7,614
			_______
			7,661
			_______

7. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 30/06/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr R T Parish	-	( 6,294)	( 6,294)
		_______	_______	_______