2023-10-012024-09-302024-09-30false04903013TWISTER SOLUTIONS LIMITED2024-11-08falseiso4217:GBPxbrli:pure049030132023-10-01049030132024-09-30049030132023-10-012024-09-30049030132022-10-01049030132023-09-30049030132022-10-012023-09-3004903013bus:SmallEntities2023-10-012024-09-3004903013bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3004903013bus:AbridgedAccounts2023-10-012024-09-3004903013bus:PrivateLimitedCompanyLtd2023-10-012024-09-3004903013core:WithinOneYear2024-09-3004903013core:AfterOneYear2024-09-3004903013core:WithinOneYear2023-09-3004903013core:AfterOneYear2023-09-3004903013core:ShareCapital2024-09-3004903013core:SharePremium2024-09-3004903013core:RevaluationReserve2024-09-3004903013core:OtherReservesSubtotal2024-09-3004903013core:RetainedEarningsAccumulatedLosses2024-09-3004903013core:ShareCapital2023-09-3004903013core:SharePremium2023-09-3004903013core:RevaluationReserve2023-09-3004903013core:OtherReservesSubtotal2023-09-3004903013core:RetainedEarningsAccumulatedLosses2023-09-3004903013core:LandBuildings2024-09-3004903013core:PlantMachinery2024-09-3004903013core:Vehicles2024-09-3004903013core:FurnitureFittings2024-09-3004903013core:OfficeEquipment2024-09-3004903013core:NetGoodwill2024-09-3004903013core:IntangibleAssetsOtherThanGoodwill2024-09-3004903013core:ListedExchangeTraded2024-09-3004903013core:UnlistedNon-exchangeTraded2024-09-3004903013core:LandBuildings2023-09-3004903013core:PlantMachinery2023-09-3004903013core:Vehicles2023-09-3004903013core:FurnitureFittings2023-09-3004903013core:OfficeEquipment2023-09-3004903013core:NetGoodwill2023-09-3004903013core:IntangibleAssetsOtherThanGoodwill2023-09-3004903013core:ListedExchangeTraded2023-09-3004903013core:UnlistedNon-exchangeTraded2023-09-3004903013core:LandBuildings2023-10-012024-09-3004903013core:PlantMachinery2023-10-012024-09-3004903013core:Vehicles2023-10-012024-09-3004903013core:FurnitureFittings2023-10-012024-09-3004903013core:OfficeEquipment2023-10-012024-09-3004903013core:NetGoodwill2023-10-012024-09-3004903013core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3004903013core:ListedExchangeTraded2023-10-012024-09-3004903013core:UnlistedNon-exchangeTraded2023-10-012024-09-3004903013core:MoreThanFiveYears2023-10-012024-09-3004903013core:Non-currentFinancialInstruments2024-09-3004903013core:Non-currentFinancialInstruments2023-09-3004903013dpl:CostSales2023-10-012024-09-3004903013dpl:DistributionCosts2023-10-012024-09-3004903013core:LandBuildings2023-10-012024-09-3004903013core:PlantMachinery2023-10-012024-09-3004903013core:Vehicles2023-10-012024-09-3004903013core:FurnitureFittings2023-10-012024-09-3004903013core:OfficeEquipment2023-10-012024-09-3004903013dpl:AdministrativeExpenses2023-10-012024-09-3004903013core:NetGoodwill2023-10-012024-09-3004903013core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3004903013dpl:GroupUndertakings2023-10-012024-09-3004903013dpl:ParticipatingInterests2023-10-012024-09-3004903013dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3004903013core:ListedExchangeTraded2023-10-012024-09-3004903013dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3004903013core:UnlistedNon-exchangeTraded2023-10-012024-09-3004903013dpl:CostSales2022-10-012023-09-3004903013dpl:DistributionCosts2022-10-012023-09-3004903013core:LandBuildings2022-10-012023-09-3004903013core:PlantMachinery2022-10-012023-09-3004903013core:Vehicles2022-10-012023-09-3004903013core:FurnitureFittings2022-10-012023-09-3004903013core:OfficeEquipment2022-10-012023-09-3004903013dpl:AdministrativeExpenses2022-10-012023-09-3004903013core:NetGoodwill2022-10-012023-09-3004903013core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3004903013dpl:GroupUndertakings2022-10-012023-09-3004903013dpl:ParticipatingInterests2022-10-012023-09-3004903013dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3004903013core:ListedExchangeTraded2022-10-012023-09-3004903013dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3004903013core:UnlistedNon-exchangeTraded2022-10-012023-09-3004903013core:NetGoodwill2024-09-3004903013core:IntangibleAssetsOtherThanGoodwill2024-09-3004903013core:LandBuildings2024-09-3004903013core:PlantMachinery2024-09-3004903013core:Vehicles2024-09-3004903013core:FurnitureFittings2024-09-3004903013core:OfficeEquipment2024-09-3004903013core:AfterOneYear2024-09-3004903013core:WithinOneYear2024-09-3004903013core:ListedExchangeTraded2024-09-3004903013core:UnlistedNon-exchangeTraded2024-09-3004903013core:ShareCapital2024-09-3004903013core:SharePremium2024-09-3004903013core:RevaluationReserve2024-09-3004903013core:OtherReservesSubtotal2024-09-3004903013core:RetainedEarningsAccumulatedLosses2024-09-3004903013core:NetGoodwill2023-09-3004903013core:IntangibleAssetsOtherThanGoodwill2023-09-3004903013core:LandBuildings2023-09-3004903013core:PlantMachinery2023-09-3004903013core:Vehicles2023-09-3004903013core:FurnitureFittings2023-09-3004903013core:OfficeEquipment2023-09-3004903013core:AfterOneYear2023-09-3004903013core:WithinOneYear2023-09-3004903013core:ListedExchangeTraded2023-09-3004903013core:UnlistedNon-exchangeTraded2023-09-3004903013core:ShareCapital2023-09-3004903013core:SharePremium2023-09-3004903013core:RevaluationReserve2023-09-3004903013core:OtherReservesSubtotal2023-09-3004903013core:RetainedEarningsAccumulatedLosses2023-09-3004903013core:NetGoodwill2022-10-0104903013core:IntangibleAssetsOtherThanGoodwill2022-10-0104903013core:LandBuildings2022-10-0104903013core:PlantMachinery2022-10-0104903013core:Vehicles2022-10-0104903013core:FurnitureFittings2022-10-0104903013core:OfficeEquipment2022-10-0104903013core:AfterOneYear2022-10-0104903013core:WithinOneYear2022-10-0104903013core:ListedExchangeTraded2022-10-0104903013core:UnlistedNon-exchangeTraded2022-10-0104903013core:ShareCapital2022-10-0104903013core:SharePremium2022-10-0104903013core:RevaluationReserve2022-10-0104903013core:OtherReservesSubtotal2022-10-0104903013core:RetainedEarningsAccumulatedLosses2022-10-0104903013core:AfterOneYear2023-10-012024-09-3004903013core:WithinOneYear2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3004903013core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3004903013core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3004903013core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3004903013core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3004903013core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3004903013bus:Director12023-10-012024-09-3004903013bus:Director22023-10-012024-09-30

TWISTER SOLUTIONS LIMITED

Registered Number
04903013
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

TWISTER SOLUTIONS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MASSEY, Fraser Daniel
PRESTON, Aaron Michael

Company Secretary

PRESTON, Aaron Michael

Registered Address

The Old Granary
Dunton Road
Basildon
SS15 4DB

Registered Number

04903013 (England and Wales)
TWISTER SOLUTIONS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,8113,043
8,8113,043
Current assets
Debtors182,620167,023
Cash at bank and on hand207,862167,541
390,482334,564
Creditors amounts falling due within one year4(256,474)(183,736)
Net current assets (liabilities)134,008150,828
Total assets less current liabilities142,819153,871
Creditors amounts falling due after one year5(7,845)(19,697)
Provisions for liabilities(1,674)(578)
Net assets133,300133,596
Capital and reserves
Called up share capital1,0001,000
Profit and loss account132,300132,596
Shareholders' funds133,300133,596
The financial statements were approved and authorised for issue by the Board of Directors on 8 November 2024, and are signed on its behalf by:
MASSEY, Fraser Daniel
Director
Registered Company No. 04903013
TWISTER SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings20
Vehicles25
Office Equipment40
2.Average number of employees

20242023
Average number of employees during the year99
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 2315,627
Additions8,958
At 30 September 2424,585
Depreciation and impairment
At 01 October 2312,584
Charge for year3,190
At 30 September 2415,774
Net book value
At 30 September 248,811
At 30 September 233,043
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables103,57471,346
Bank borrowings and overdrafts11,47811,647
Taxation and social security140,045100,094
Other creditors1,377649
Total256,474183,736
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.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,84517,232
Other creditors-2,465
Total7,84519,697
Long 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.