Irish Giant Developments Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 15571764

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,165		35,355

			36,165		35,355
CURRENT ASSETS
Stocks	5	763,219		849,731
Debtors	6	264,716		313,835
Cash at bank and in hand		17,233		10,428

		1,045,168		1,173,994
Creditors: Amounts Falling Due Within One Year	7	(11,958 )		(13,304 )

NET CURRENT ASSETS (LIABILITIES)			1,033,210		1,160,690

TOTAL ASSETS LESS CURRENT LIABILITIES			1,069,375		1,196,045

Creditors: Amounts Falling Due After More Than One Year	8		(1,199,423 )		(1,330,915 )

NET LIABILITIES			(130,048 )		(134,870 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			(130,148 )		(134,970 )

SHAREHOLDERS' FUNDS			(130,048)		(134,870)

Page 1

Page 2

Irish Giant Developments Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr C J Byrne

Director

10 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Irish Giant Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15571764 . The registered office is Suite A, 1st Floor, Unit 1, Eurogate Business Park, Trinity Road, Ashford, Kent, TN24 8XW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5 years on cost
Motor Vehicles	5 years on cost
Computer Equipment	3 years on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	5,015	34,185	2,098	41,298
Additions	-	9,500	-	9,500

As at 31 March 2026	5,015	43,685	2,098	50,798

...CONTINUED

Page 3

Page 4

Irish Giant Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	296	5,128	519	5,943
Provided during the period	1,003	6,995	692	8,690

As at 31 March 2026	1,299	12,123	1,211	14,633

Net Book Value
As at 31 March 2026	3,716	31,562	887	36,165

As at 1 April 2025	4,719	29,057	1,579	35,355

5. Stocks

	31 March 2026	31 March 2025
	£	£
Work in progress	763,219	849,731

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	264,716	313,835

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,896	9,346
Taxation and social security	4,062	3,958

	11,958	13,304

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	10,981	16,715
Other creditors	1,188,442	1,314,200

	1,199,423	1,330,915

Page 4

Page 5

Irish Giant Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Obligations Under Finance Leases and Hire Purchase

	31 March 2026	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,896	9,346
Later than one year and not later than five years	10,981	16,715

	18,877	26,061

	18,877	26,061

10. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100