Green Irrigation Ltd - Filleted accounts

Registered number

11050601

Green Irrigation Ltd

Filleted Accounts

30 November 2025

Green Irrigation Ltd
Registered number:		11050601
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		443,491			291,499
Investments	4		20			20
			443,511			291,519

Current assets
Stocks		258,726			345,507
Debtors	5	96,844			198,413
Cash at bank and in hand		198,463			105,859
		554,033			649,779

Creditors: amounts falling due within one year	6	(302,896)			(413,436)

Net current assets			251,137			236,343

Total assets less current liabilities			694,648			527,862

Creditors: amounts falling due after more than one year	7		(229,741)			(174,935)

Provisions for liabilities			(117,525)			(77,247)


Net assets			347,382			275,680

Capital and reserves
Called up share capital			100			100
Profit and loss account			347,282			275,580

Shareholders' funds			347,382			275,680

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr R J Green
Director
Approved by the board on 14 August 2026

Green Irrigation Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% reducing balance
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	385,024		138,943		523,967
	Additions	299,919		-		299,919
	Disposals	(650)		-		(650)
	At 30 November 2025	684,293		138,943		823,236

	Depreciation
	At 1 December 2024	163,599		68,869		232,468
	Charge for the year	130,321		17,520		147,841
	On disposals	(564)		-		(564)
	At 30 November 2025	293,356		86,389		379,745

	Net book value
	At 30 November 2025	390,937		52,554		443,491
	At 30 November 2024	221,425		70,074		291,499


4	Investments

Other
investments
£
	Cost
	At 1 December 2024					20

	At 30 November 2025					20


5	Debtors			2025		2024
£					£

	Trade debtors			71,905		170,407
	Other debtors			24,939		28,006
				96,844		198,413


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			19,004		10,361
	Obligations under finance lease and hire purchase contracts			144,057		62,324
	Trade creditors			61,537		300,993
	Taxation and social security costs			64,198		21,432
	Other creditors			14,100		18,326
				302,896		413,436


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		6,052
	Obligations under finance lease and hire purchase contracts			229,741		168,883
				229,741		174,935


8	Related party transactions

	At 1 December 2024 the balance owed to the director was £6,916. During the year £101,156 was advanced to the director and £93,321 was repaid by the director. At 30 November 2025 the balance owed by the director was £919.

	At 1 December 2023 the balance owed to the director was £22,749. During the year £111,697 was advanced to the director and £95,864 was repaid by the director. At 30 November 2025 the balance owed to the directors was £6,916.

	The Director's loan account is unsecured, repayable on demand and interest is charged on overdrawn balances exceeding £10,000 at the official HMRC rates. Where the company owes a director these loans are interest-free.

9	Controlling party

	The company is owned and controlled by its director who also owns more than 50% of the shares.


10	Other information

	Green Irrigation Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Old Bank Building
	East Street
	Ilminster
	TA19 0AJ