Rain Bird UK Corporation Ltd

Rain Bird UK Corporation Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	806	948
		806	948
Current assets
Debtors	4	64,595	63,060
Cash at bank and in hand		1,922,585	1,642,326
		1,987,180	1,705,386
Creditors: amount falling due within one year	5	(341,289)	(387,875)
Net current assets		1,645,891	1,317,511

Total assets less current liabilities		1,646,697	1,318,459
Net assets		1,646,697	1,318,459

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		1,646,597	1,318,359
Shareholders' funds		1,646,697	1,318,459

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 10 September 2026 and were signed by:

-------------------------------
Ivonne Cristina Florez Valdez
Director

Rain Bird UK Corporation Ltd
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Rain Bird UK Corporation Ltd is a private company, limited by shares, registered in England and Wales, registration number 07190165, registration address Crosby Court, 28 George Street, Birmingham, B3 1QG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

The Company has transferred the significant risks and rewards of ownership to the buyer

The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

The amount of revenue can be measured reliably;

It is probable that the Company will receive the consideration due under the transaction; and

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Computer Equipment	33% Straight Line

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 January 2025	3,009	7,468	10,477
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	3,009	7,468	10,477
Depreciation
At 01 January 2025	2,061	7,468	9,529
Charge for year	142	-	142
On disposals	-	-	-
At 31 December 2025	2,203	7,468	9,671
Net book values
Closing balance as at 31 December 2025	806	-	806
Opening balance as at 01 January 2025	948	-	948

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	58,395	59,054
Other Debtors	6,200	4,006
	64,595	63,060

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,301	2,887
Amounts Owed to Group Undertakings	155,634	183,016
Taxation and Social Security	161,338	188,525
Other Creditors	21,016	13,447
	341,289	387,875

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 07190165
England and Wales
Unaudited Financial Statements

for the year ended 31 December 2025
for
RAIN BIRD UK CORPORATION LTD