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REGISTERED NUMBER: 03521968 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

NORTH STAFFS. IRRIGATION LIMITED

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 7

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 47,743 |  | 59,217 |  |

CURRENT ASSETS

Inventories | 140,000 |  | 172,827 |  |

Debtors | 5 | 50,398 |  | 26,084 |  |

Cash at bank and in hand | 58,026 |  | 85,106 |  |

248,424 |  | 284,017 |  |

CREDITORS

Amounts falling due within one year | 6 | (182,946 | ) | (202,412 | ) |

NET CURRENT ASSETS | 65,478 |  | 81,605 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 113,221 |  | 140,822 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (7,792 | ) |

PROVISIONS FOR LIABILITIES | (8,945 | ) | (13,044 | ) |

NET ASSETS | 104,276 |  | 119,986 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 104,176 |  | 119,886 |  |

104,276 |  | 119,986 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

STATEMENT OF FINANCIAL POSITION - continued

31 AUGUST 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 February 2026 and were signed by:

A Hinchliffe - Director

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| NORTH STAFFS. IRRIGATION LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03521968

| Registered office: | Ivy Mill

| Longton Road

| Stone

| Staffordshire

| ST15 8TB

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.

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

| RELATED PARTY EXEMPTION

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (i) Estimated useful lives and residual values of fixed assets

| Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values as evidenced by disposals during the current and prior accounting periods.

| REVENUE RECOGNITION

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the rendering of services is recognised by reference to the stage of completion at the balance sheet date; the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

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

| Plant and machinery | - | 15% reducing balance from date purchased

| Fixtures and fittings | - | 25% reducing balance

| Motor vehicles | - | 25% reducing balance from purchase date

| Website costs | - | straight line over 3 years

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| STOCKS

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity 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.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

| Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| 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.

| PROVISIONS

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| IMPAIRMENT

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

| The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Motor |  | Website |

| machinery |  | fittings |  | vehicles |  | costs |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 |

| and 31 August 2025 | 171,019 |  | 10,411 |  | 77,197 |  | 780 |  | 259,407 |  |

| DEPRECIATION

| At 1 September 2024 | 137,713 |  | 5,249 |  | 56,448 |  | 780 |  | 200,190 |  |

| Charge for year | 4,996 |  | 1,291 |  | 5,187 |  | - |  | 11,474 |  |

| At 31 August 2025 | 142,709 |  | 6,540 |  | 61,635 |  | 780 |  | 211,664 |  |

| NET BOOK VALUE

| At 31 August 2025 | 28,310 |  | 3,871 |  | 15,562 |  | - |  | 47,743 |  |

| At 31 August 2024 | 33,306 |  | 5,162 |  | 20,749 |  | - |  | 59,217 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 44,727 |  | 20,849 |  |

| Other debtors | 5,671 |  | 5,235 |  |

50,398 |  | 26,084 |  |

NORTH STAFFS. IRRIGATION LIMITED (REGISTERED NUMBER: 03521968)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 7,849 |  | 10,316 |  |

| Trade creditors | 52,077 |  | 56,509 |  |

| Amounts owed to group undertakings | 54,383 |  | 55,236 |  |

| Taxation and social security | 38,929 |  | 47,457 |  |

| Other creditors | 29,708 |  | 32,894 |  |

182,946 |  | 202,412 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | - |  | 7,792 |  |

8. | SECURED DEBTS

| The bank overdraft is secured by a fixed and floating charge over the undertaking and all property and assets and also secured by a legal charge over the freehold property that is owned by the company's parent undertaking.

9. | RELATED PARTY DISCLOSURES

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

| The company has taken advantage of the exemption from the disclosures according to FRS 102 Section 33.1A, regarding the transactions between fellow group companies, where the subsidiary party to the transaction is wholly owned by such a member.

10. | ULTIMATE CONTROLLING PARTY

| N.S.I (GB) Limited is the company's ultimate parent undertaking. The parent undertaking's registered office is c/o DPC, Stone House, Stone Road Business Park, Stone Road, Stoke on Trent, ST4 6SR. The address of the principal place of business is Ivy Mill, Longton Road, Stone, ST15 8TB.