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Company No: 09811737 (England and Wales)

# IRRITECH HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

IRRITECH HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

IRRITECH HOLDINGS LIMITED

## BALANCE SHEET

As at 30 April 2025
IRRITECH HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 49,988 |  | 48,351
Investments | 4 | 100 |  | 100
|  | 50,088 |  | 48,451
Current assets |  |  |  |
Stocks |  | 509,331 |  | 222,928
Debtors | 5 | 9,267 |  | 10,402
Cash at bank and in hand |  | 1,727,926 |  | 1,384,883
|  | 2,246,524 |  | 1,618,213
Creditors: amounts falling due within one year | 6 | ( 264,075) |  | ( 163,730)
Net current assets |  | 1,982,449 |  | 1,454,483
Total assets less current liabilities |  | 2,032,537 |  | 1,502,934
Provision for liabilities |  | ( 5,302) |  | ( 3,718)
Net assets |  | 2,027,235 |  | 1,499,216
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 2,027,135 |  | 1,499,116
Total shareholders' funds |  | 2,027,235 |  | 1,499,216

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Irritech Holdings Limited (registered number: 09811737) were approved and authorised for issue by the Director on 19 January 2026. They were signed on its behalf by:

Mr R W Davey Director |

IRRITECH HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
IRRITECH HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Irritech Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is First Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Turnover

Turnover is stated net of VAT and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 May 2024 | 28,780 |  | 32,712 |  | 61,492
Additions | 0 |  | 11,190 |  | 11,190
Disposals | 0 |  | ( 6,500) |  | ( 6,500)
At 30 April 2025 | 28,780 |  | 37,402 |  | 66,182
Accumulated depreciation |  |  |  |  |
At 01 May 2024 | 0 |  | 13,141 |  | 13,141
Charge for the financial year | 0 |  | 5,042 |  | 5,042
Disposals | 0 |  | ( 1,989) |  | ( 1,989)
At 30 April 2025 | 0 |  | 16,194 |  | 16,194
Net book value |  |  |  |  |
At 30 April 2025 | 28,780 |  | 21,208 |  | 49,988
At 30 April 2024 | 28,780 |  | 19,571 |  | 48,351

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 May 2024 | 100
At 30 April 2025 | 100
Carrying value at 30 April 2025 | 100
Carrying value at 30 April 2024 | 100

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
VAT recoverable | 9,267 |  | 10,402

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 24,360 |  | 8,843
Amounts owed to Group undertakings | 150,000 |  | 150,000
Accruals and deferred income | 47,010 |  | 2,605
Corporation tax | 42,705 |  | 2,282
| 264,075 |  | 163,730

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100