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REGISTERED NUMBER: 15530801 (England and Wales)

SWIFT IRRIGATION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

| SWIFT IRRIGATION LTD (REGISTERED NUMBER: 15530801) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| SWIFT IRRIGATION LTD (REGISTERED NUMBER: 15530801) |

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,498 |  | 8,812 |  |

CURRENT ASSETS

Debtors | 5 | 1,500 |  | 2,724 |  |

Cash at bank | 6,689 |  | 6,978 |  |

8,189 |  | 9,702 |  |

CREDITORS

Amounts falling due within one year | 6 | 6,849 |  | 9,557 |  |

NET CURRENT ASSETS | 1,340 |  | 145 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,838 |  | 8,957 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 8,738 |  | 8,857 |  |

8,838 |  | 8,957 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

A C Belshaw - Director

| SWIFT IRRIGATION LTD (REGISTERED NUMBER: 15530801) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Swift Irrigation Ltd 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: | 15530801

| Registered office: | 74 Bengeo Street

| Hertford

| Hertfordshire

| SG14 3EX

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.

| 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 | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| 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.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

| SWIFT IRRIGATION LTD (REGISTERED NUMBER: 15530801) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 1,050 |  | 9,900 |  | 10,950 |  |

| Additions | 560 |  | - |  | 560 |  |

| At 28 February 2026 | 1,610 |  | 9,900 |  | 11,510 |  |

| DEPRECIATION

| At 1 March 2025 | 158 |  | 1,980 |  | 2,138 |  |

| Charge for year | 290 |  | 1,584 |  | 1,874 |  |

| At 28 February 2026 | 448 |  | 3,564 |  | 4,012 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,162 |  | 6,336 |  | 7,498 |  |

| At 28 February 2025 | 892 |  | 7,920 |  | 8,812 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,500 |  | 2,200 |  |

| Other debtors | - |  | 524 |  |

1,500 |  | 2,724 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 3,799 |  | 127 |  |

| Other creditors | 3,050 |  | 9,430 |  |

6,849 |  | 9,557 |  |

7. | RELATED PARTY DISCLOSURES

| During the year the Director loaned the company with no set repayment date. At the year end the amount due to the Director was £1,910 (2025: £8,290).

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is A C Belshaw.