REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

IRRIG8ION DEPOT LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

C J Clark

R M Callaway

Mrs S L Callaway

Mrs S Clark

REGISTERED OFFICE:

Kingmere 34 South Terrace

Littlehampton

West Sussex

BN17 5LD

REGISTERED NUMBER:

OC362065 (England and Wales)

ACCOUNTANTS:

Evans Weir

The Victoria

25 St Pancras

Chichester

West Sussex

PO19 7LT

The members present their report with the financial statements of the LLP for the year ended 31st March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of

DESIGNATED MEMBERS

The designated members during the year under review were:

C J Clark

R M Callaway

Mrs S L Callaway

Mrs S Clark

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £29,346 (2025 - £21,790 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

C J Clark - Designated member

5th June 2026

TURNOVER

294,439

245,753

Cost of sales

197,818

160,150

GROSS PROFIT

96,621

85,603

Administrative expenses

67,455

63,949

OPERATING PROFIT

4

29,166

21,654

Interest receivable and similar income

180

139

29,346

21,793

Interest payable and similar expenses

-

3

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

29,346

21,790

CURRENT ASSETS

Stocks

169,758

167,346

Debtors

7

121,458

100,724

Cash at bank and in hand

28,522

9,495

319,738

277,565

CREDITORS

Amounts falling due within one year

8

319,338

277,165

NET CURRENT ASSETS

400

400

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

400

400

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

400

400

400

400

TOTAL MEMBERS' INTERESTS

Members' other interests

400

400

Amounts due from members

7

(68,739

)

(68,085

)

(68,339

)

(67,685

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

The financial statements were approved by the members of the LLP and authorised for issue on 5th June 2026 and were signed by:

C J Clark - Designated member

Mrs S L Callaway - Designated member

1.	STATUTORY INFORMATION

Irrig8ion Depot LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Computer software is being amortised evenly over its estimated useful life of five 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 etc

-

Straight line over 3 years

Stocks

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

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

-

741

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2025

and 31st March 2026

41,280

AMORTISATION

At 1st April 2025

and 31st March 2026

41,280

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

18,297

DEPRECIATION

At 1st April 2025

and 31st March 2026

18,297

NET BOOK VALUE

At 31st March 2026

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

38,139

24,471

Other debtors

83,319

76,253

121,458

100,724

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

77,131

35,143

Other creditors

242,207

242,022

319,338

277,165