Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-311false2023-07-27The principal activity of the company is that of software development.truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15032941 2023-07-26 15032941 2023-07-27 2024-07-31 15032941 2022-07-27 2023-07-26 15032941 2024-07-31 15032941 c:Director1 2023-07-27 2024-07-31 15032941 c:Director1 2024-07-31 15032941 c:RegisteredOffice 2023-07-27 2024-07-31 15032941 d:CurrentFinancialInstruments 2024-07-31 15032941 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15032941 d:ShareCapital 2023-07-27 2024-07-31 15032941 d:ShareCapital 2024-07-31 15032941 d:RetainedEarningsAccumulatedLosses 2023-07-27 2024-07-31 15032941 d:RetainedEarningsAccumulatedLosses 2024-07-31 15032941 c:OrdinaryShareClass1 2023-07-27 2024-07-31 15032941 c:OrdinaryShareClass1 2024-07-31 15032941 c:FRS102 2023-07-27 2024-07-31 15032941 c:AuditExemptWithAccountantsReport 2023-07-27 2024-07-31 15032941 c:FullAccounts 2023-07-27 2024-07-31 15032941 c:PrivateLimitedCompanyLtd 2023-07-27 2024-07-31 15032941 e:PoundSterling 2023-07-27 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15032941


 
 
 
 
 
 
 
 
 
 
TWINLEAF LIMITED
 
 
UNAUDITED
 
FINANCIAL STATEMENTS
 
FOR THE PERIOD ENDED 31 JULY 2024

 
TWINLEAF LIMITED
 
 
COMPANY INFORMATION


Director
D R Middleton (appointed 27 July 2023)




Registered number
15032941



Registered office
Elsley Court

20-22 Great Titchfield Street

London

W1W 8BE




Accountants
SRLV LLP
Chartered accountant

Elsley Court

20-22 Great Titchfield Street

London

W1W 8BE





 
TWINLEAF LIMITED
 

CONTENTS



Page
Director's report
 
 
1
Director's responsibilities statement
 
 
2
Accountants' report
 
 
3
Profit and loss account
 
 
4
Balance sheet
 
 
5
Statement of changes in equity
 
 
6
Notes to the financial statements
 
 
7 - 8


 
TWINLEAF LIMITED
 
 
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 31 JULY 2024

The director presents his report and the financial statements for the period ended 31 July 2024.

Director

The director who served during the period was:

D R Middleton (appointed 27 July 2023)

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





D R Middleton
Director

Date: 24 July 2025

Page 1

 
TWINLEAF LIMITED
 
 
DIRECTOR'S RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 31 JULY 2024

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Section 1A of the Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

 In preparing these financial statements, the director is required to:

select suitable accounting policies for the company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2

 
TWINLEAF LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF 
TWINLEAF LIMITED
FOR THE PERIOD ENDED 31 JULY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Twinleaf Limited for the period ended 31 July 2024 which comprise the profit and loss account, the balance sheet, the statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at the following website: https://www.icaew.com /regulation.

This report is made solely to the director of Twinleaf Limited in accordance with the terms of our engagement letter dated 1 April 2024Our work has been undertaken solely to prepare for your approval the financial statements of Twinleaf Limited and state those matters that we have agreed to state to the director of Twinleaf Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Twinleaf Limited and its director for our work or for this report. 

It is your duty to ensure that Twinleaf Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Twinleaf Limited. You consider that Twinleaf Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Twinleaf Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



SRLV LLP
 
Chartered accountant
  
Elsley Court
20-22 Great Titchfield Street
London
W1W 8BE

24 July 2025
Page 3

 
TWINLEAF LIMITED
 
 
PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 31 JULY 2024

2024
£

  

Administrative expenses
  
(16,282)

Operating loss
  
(16,282)

Tax on loss
  
-

Loss for the financial period
  
(16,282)

Page 4

 
TWINLEAF LIMITED
REGISTERED NUMBER:15032941

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
188

Cash at bank and in hand
 5 
10,000

  
10,188

Creditors: amounts falling due within one year
 6 
(26,370)

Net current liabilities
  
 
 
(16,182)

Total assets less current liabilities
  
(16,182)

  

Net liabilities
  
(16,182)


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
(16,282)

  
(16,182)


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 were approved and authorised for issue by the board and were signed on its behalf on 24 July 2025.




D R Middleton
Director

The notes on pages 7 to 8 form part of these financial statements.

Page 5

 
TWINLEAF LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JULY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period
-
(16,282)
(16,282)
Total comprehensive income for the period
-
(16,282)
(16,282)


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 31 July 2024
100
(16,282)
(16,182)

Page 6

 
TWINLEAF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Twinleaf Limited is a private company, limited by shares, registered in England and Wales, registration number 15032941. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London W1W 8BE.

The company was incorporated on 27 July 2023 and commenced trading on the same date.
The principal activity of the company is that of software development. 
 
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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 company's functional and presentational currency is pound sterling.

  
2.2

Going concern

The director has reviewed the financial circumstances of the company and confirms that it continues to receive support from its director. The director is satisfied that the company will be able to satisfy its financial obligations for at least 12 months from the date of signature of the financial statements, which have been prepared on the going concern basis.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.4

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.5

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.

  
2.6

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors and loans with related parties.


3.


Employees

The average monthly number of employees, including the director, during the period was 1.

Page 7

 
TWINLEAF LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Debtors

2024
£


Prepayments
188



5.


Cash

2024
£

Cash at bank and in hand
10,000



6.


Creditors: amounts falling due within one year

2024
£

Other creditors
22,662

Accruals
3,708

26,370



7.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares shares of £1.00 each
100


On incorporation the company issued 100 ordinary share at a nominal value.


8.


Transactions with the director

During the year, the director advanced £790 to the company. At the year end the company owed £690 to the director. This loan is unsecured, interest free and repayable on demand.

 
Page 8