TWL Irrigation Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06529705

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		13,059		13,865

			13,059		13,865
CURRENT ASSETS
Stocks	6	20,663		20,124
Debtors	7	7,453		8,952
Cash at bank and in hand		17,487		8,048

		45,603		37,124
Creditors: Amounts Falling Due Within One Year	8	(45,512 )		(39,856 )

NET CURRENT ASSETS (LIABILITIES)			91		(2,732 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,150		11,133

Creditors: Amounts Falling Due After More Than One Year	9		(3,887 )		(6,250 )

NET ASSETS			9,263		4,883

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			9,163		4,783

SHAREHOLDERS' FUNDS			9,263		4,883

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TWL Irrigation Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

C Mathieson

Director

4th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TWL Irrigation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06529705 . The registered office is 12 St. Wilfreds Road, Worthing, West Sussex, BN14 8BA.

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, excluding discounts, rebates, value

added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Leasehold	2% on cost
Plant & Machinery	15% on cost
Fixtures & Fittings	15% on cost
Computer Equipment	33% on cost

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	1,102

As at 31 March 2025	1,102

Amortisation
As at 1 April 2024	1,102

As at 31 March 2025	1,102

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

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TWL Irrigation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	15,185	4,828	193	603	20,809

As at 31 March 2025	15,185	4,828	193	603	20,809

Depreciation
As at 1 April 2024	1,822	4,345	174	603	6,944
Provided during the period	304	483	19	-	806

As at 31 March 2025	2,126	4,828	193	603	7,750

Net Book Value
As at 31 March 2025	13,059	-	-	-	13,059

As at 1 April 2024	13,363	483	19	-	13,865

6. Stocks

	2025	2024
	£	£
Stock	20,663	20,124

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,143	8,615
Other debtors	310	337

	7,453	8,952

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,717	4,511
Other loans	2,976	3,000
Amounts owed to participating interests	-	95
Other creditors	38,329	28,913
Taxation and social security	2,490	3,337

	45,512	39,856

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	3,887	6,250

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TWL Irrigation Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Ultimate Controlling Party

The company's ultimate controlling party is J Ware and S Ware by virtue of their shareholding.

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