1 31/07/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-07-31 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 15868777 2024-07-31 2025-03-31 15868777 2025-03-31 15868777 2024-07-30 15868777 bus:Director1 2024-07-31 2025-03-31 15868777 core:ShareCapital 2024-07-31 2025-03-31 15868777 core:RetainedEarningsAccumulatedLosses 2024-07-31 2025-03-31 15868777 core:WithinOneYear 2025-03-31 15868777 core:ShareCapital 2025-03-31 15868777 core:RetainedEarningsAccumulatedLosses 2025-03-31 15868777 core:PreviouslyStatedAmount core:ShareCapital 2025-03-31 15868777 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 15868777 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 15868777 core:Non-currentFinancialInstruments 2025-03-31 15868777 bus:SmallEntities 2024-07-31 2025-03-31 15868777 bus:AuditExempt-NoAccountantsReport 2024-07-31 2025-03-31 15868777 bus:SmallCompaniesRegimeForAccounts 2024-07-31 2025-03-31 15868777 bus:PrivateLimitedCompanyLtd 2024-07-31 2025-03-31 15868777 bus:FullAccounts 2024-07-31 2025-03-31
Company registration number: 15868777
TW Investments Office Limited
Unaudited filleted financial statements
31 March 2025
TW Investments Office Limited
Contents
Statement of financial position
Statement of changes in equity
Notes to the financial statements
TW Investments Office Limited
Statement of financial position
31 March 2025
31/03/25
Note £ £
Fixed assets
Investments 5 10,010,000
_______
10,010,000
Current assets
Cash at bank and in hand 9,612,097
_______
9,612,097
Creditors: amounts falling due
within one year 6 ( 19,519,095)
_______
Net current liabilities ( 9,906,998)
_______
Total assets less current liabilities 103,002
_______
Net assets 103,002
_______
Capital and reserves
Called up share capital 1
Profit and loss account 103,001
_______
Shareholder funds 103,002
_______
For the period ending 31 March 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 member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 03 September 2025 , and are signed on behalf of the board by:
Mr Timothy Alfred Woodcock
Director
Company registration number: 15868777
TW Investments Office Limited
Statement of changes in equity
Period ended 31 March 2025
Called up share capital Profit and loss account Total
£ £ £
At 31 July 2024 - - -
Profit for the period 103,001 103,001
_______ _______ _______
Total comprehensive income for the period - 103,001 103,001
Issue of shares 1 1
_______ _______ _______
Total investments by and distributions to owners 1 - 1
_______ _______ _______
At 31 March 2025 1 103,001 103,002
_______ _______ _______
TW Investments Office Limited
Notes to the financial statements
Period ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Standish Hall Farm Beech Walk, Off Wood Lane, Standish, Wigan, WN6 0YQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Investments
Other investments other than loans Total
£ £
Cost
At 31 July 2024 - -
Additions 10,010,000 10,010,000
_______ _______
At 31 March 2025 10,010,000 10,010,000
_______ _______
Impairment
At 31 July 2024 and 31 March 2025 - -
_______ _______
Carrying amount
At 31 March 2025 10,010,000 10,010,000
_______ _______
6. Creditors: amounts falling due within one year
31/03/25
£
Corporation tax 34,334
Other creditors 19,484,761
_______
19,519,095
_______