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Registered number: 12558719 D & J IRLAM HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
D & J IRLAM HOLDINGS LIMITED COMPANY INFORMATION
Directors | Mr D J Irlam
| Mr J D A Irlam
Registered number | 12558719
Registered office | Colshaw Hall
| Stocks Lane
| Over Peover
| Knutsford
| Cheshire
| WA16 8TW
Accountants | WR Partners
| Chartered Accountants
| 6 George House
| Beam Heath Way
| Nantwich
| Cheshire
| CW5 6GD
D & J IRLAM HOLDINGS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
D & J IRLAM HOLDINGS LIMITED REGISTERED NUMBER: 12558719 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 50 |  | 50
|  |  | 50 |  | 50
Current assets |  |  |  |  |
Debtors | 5 | 306,126 |  | 77,030 |
Cash at bank and in hand | 6 | - |  | 319,170 |
|  | 306,126 |  | 396,200 |
Creditors: amounts falling due within one year | 7 | (426,719) |  | (435,047) |
Net current liabilities |  |  | (120,593) |  | (38,847)
Total assets less current liabilities |  |  | (120,543) |  | (38,797)
Net liabilities |  |  | (120,543) |  | (38,797)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (120,643) |  | (38,897)
|  |  | (120,543) |  | (38,797)
Page 1
D & J IRLAM HOLDINGS LIMITED REGISTERED NUMBER: 12558719 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr D J Irlam | ................................................ Mr J D A Irlam
Director | Director
Date: 10 August 2026 | Date:10 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
D & J IRLAM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | Company information
D & J Irlam Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Colshaw Hall, Stocks Lane, Over Peover, Knutsford, Cheshire, WA16 8TW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
There was a net deficiency of assets at the balance sheet date, however the directors have confirmed continued support and consider the company retains sufficient working capital to continue trading for the foreseeable future. The accounts are therefore prepared on a going concern basis.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
D & J IRLAM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
D & J IRLAM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 3).
4. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 January 2025 | 50
| At 31 December 2025 | 50
| Associate
| The following was an associate of the Company:
| Name | Registered office | Class of shares | Holding
| UK Water Company (Holdings) Ltd | Reedham House, 31 King Street West, Manchester, United Kingdom, M3 2PJ | Ordinary B | 50%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 77,030
| Amounts owed by joint ventures and associated undertakings | 267,681 | -
| Other debtors | 38,445 | -
|  | 306,126 | 77,030
Page 5
D & J IRLAM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 319,170
| Less: bank overdrafts | (9) | -
|  | (9) | 319,170
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 9 | -
| Amounts owed to other participating interests | - | 35,500
| Corporation tax | 38,446 | -
| Other taxation and social security | 2,563 | 3,120
| Other creditors | 383,752 | 394,627
| Accruals and deferred income | 1,949 | 1,800
|  | 426,719 | 435,047
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 6