24. Equity

(a) Share capital

	31-Dec-25 €’000	31-Dec-24 €’000
Authorised:
1,000,000 ordinary shares at €1.00 each	1,000	1,000
Total	1,000	1,000

	31-Dec-25 €	31-Dec-24 €
Issued, called up and fully paid:
1 ordinary share	1	1
99 ordinary shares	99	99
Total	100	100

Share premium

	31-Dec-25 €’000	31-Dec-24 €’000
At 1 January	(324,000)	(324,000)
Issue of shares	-	-
At 31 December	(324,000)	(324,000)

On 1 January 2023, in accordance with Water Services Amendment Act 2022, Uisce Éireann issued one ordinary share to the Minister for Housing, Local Government and Heritage and 99 ordinary shares to the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.

(b) Capital contribution

		2025 €’000	2024 €’000
At 1 January		(4,543,771)	(3,972,067)
Cash capital contribution	(i)	(801,000)	(571,704)
At 31 December		(5,344,771)	(4,543,771)

(i) During the current and prior year, the Company received non-refundable cash capital contributions from the Government as set out above. The Company received €514 million (2024: €nil) from the Department of Finance and €287 million (2024: €572 million) from the Department of Housing, Local Government and Heritage.