REGISTERED NUMBER: 05636929 (England and Wales)

IRRIGATIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G H Evans

E Mackay

SECRETARY:

C J Evans

REGISTERED OFFICE:

Norwoods

Long Drax

Selby

North Yorkshire

YO8 8NH

REGISTERED NUMBER:

05636929 (England and Wales)

ACCOUNTANTS:

P A Woffenden & Co

Accountants and Tax Advisers

Framework House

1 Church Lane

Snaith

GOOLE

East Yorkshire

DN14 9HN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

32,257

55,613

32,257

55,613

CURRENT ASSETS

Stocks

112,029

124,240

Debtors

6

72,296

13,760

Investments

7

940

940

Prepayments and accrued income

15,884

3,161

Cash at bank

83,512

217,778

284,661

359,879

CREDITORS

Amounts falling due within one year

8

110,904

122,270

NET CURRENT ASSETS

173,757

237,609

TOTAL ASSETS LESS CURRENT LIABILITIES

206,014

293,222

CREDITORS

Amounts falling due after more than one year

9

5,000

15,000

NET ASSETS

201,014

278,222

CAPITAL AND RESERVES

Called up share capital

1,463

1,576

Share premium

40,600

40,600

Capital redemption reserve

339

226

Retained earnings

158,612

235,820

SHAREHOLDERS' FUNDS

201,014

278,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

G H Evans - Director

E Mackay - Director

1.	STATUTORY INFORMATION

Irrigatia Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Intangible assets

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Development costs

Developments costs are capitalised and amortised on a straight line basis over 3 years.

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

-

25% on cost

Computer equipment

-

25% on cost

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

18,549

AMORTISATION

At 1 December 2024

and 30 November 2025

18,549

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

91,494

83,410

174,904

Additions

-

1,207

1,207

At 30 November 2025

91,494

84,617

176,111

DEPRECIATION

At 1 December 2024

78,865

40,426

119,291

Charge for year

7,078

17,485

24,563

At 30 November 2025

85,943

57,911

143,854

NET BOOK VALUE

At 30 November 2025

5,551

26,706

32,257

At 30 November 2024

12,629

42,984

55,613

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

61,531

800

Other debtors

10,765

12,960

72,296

13,760

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other investments

940

940

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4

4

Payments on account

1,182

7,384

Trade creditors

6,703

5,388

Amounts owed to group undertakings

33,463

26,474

Taxation and social security

7,958

21,426

Other creditors

61,594

61,594

110,904

122,270

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

5,000

15,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

G H Evans

Balance outstanding at start of year

(57,816

)

(58,146

)

Amounts advanced

-

330

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(57,816

)

(57,816

)

E Mackay

Balance outstanding at start of year

(328

)

(328

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(328

)

(328

)

11.	RELATED PARTY DISCLOSURES

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.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G H Evans.