During the year £nil (2024: £nil ) was advanced to a director and £nil (2024: £4,718,700) was subsequently repaid. The balance at the start and end of the year was £4,718,800. The loan has no repayment terms and no interest has been charged.

The average number of persons, including directors, employed by the company during the year was as follows:

These long-term loans are secured by fixed and floating charges over company assets. No capital repayments are required during the term of the loan.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The net current liabilities position of £3,736,513 is largely due to the related party balances, whereby £3,566,252 is owed to entities under common control and £4,718,800 is due to a director. Those parties have confirmed their acceptance that these balances will only be repaid when this company has sufficient funds to do so. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

The company purchased additional investment property for £2.3 million.

Irwell Middlewood Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Old Mill Accountants, Maltravers House, Petters Way, YEOVIL, Somerset, United Kingdom, BA20 1SH.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true