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Registered number: 08474585 TWSA GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2024
TWSA GROUP LIMITED REGISTERED NUMBER: 08474585 BALANCE SHEET AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 305,028 |  | 323,371
|  |  | 305,028 |  | 323,371
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 294,642 |  | 263,299 |
Cash at bank and in hand | 7 | 1,378,076 |  | 1,080,595 |
|  | 1,672,718 |  | 1,343,894 |
Creditors: amounts falling due within one year | 8 | (498,185) |  | (480,470) |
Net current assets |  |  | 1,174,533 |  | 863,424
Total assets less current liabilities |  |  | 1,479,561 |  | 1,186,795
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (16,378) |  | (19,328) |
|  |  | (16,378) |  | (19,328)
Net assets |  |  | 1,463,183 |  | 1,167,467
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 800 |  | 800
Profit and loss account |  |  | 1,462,383 |  | 1,166,667
|  |  | 1,463,183 |  | 1,167,467
Page 1
TWSA GROUP LIMITED REGISTERED NUMBER: 08474585 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2024 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 year 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 September 2025.
M P Townshend
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
TWSA Group Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Ground Floor, 45 Pall Mall, London, England, SW1Y 5JG. The principal activity of the company continued to be that of construction installation. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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.
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Income is recognised when the right to income is earned.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2023 - 5).
4. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 October 2023 | 60,000
| At 30 September 2024 | 60,000
| Amortisation |
| At 1 October 2023 | 60,000
| At 30 September 2024 | 60,000
| Net book value |
| At 30 September 2024 | -
| At 30 September 2023 | -
Page 5
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 4.Intangible assets (continued) Page 6
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
5. | Tangible fixed assets
|  | Freehold property | Leasehold Improve-ments | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2023 | 297,186 | 2,017 | 235,447 | 42,414 | 7,706
| Additions | - | - | 35,290 | - | 442
| Disposals | - | - | - | (1,575) | -
| At 30 September 2024 | 297,186 | 2,017 | 270,737 | 40,839 | 8,148
| Depreciation |  |  |  |  |
| At 1 October 2023 | 56,468 | - | 162,911 | 34,513 | 7,507
| Charge for the year on owned assets | 5,944 | - | 40,083 | 7,901 | 147
| Disposals | - | - | - | (1,575) | -
| At 30 September 2024 | 62,412 | - | 202,994 | 40,839 | 7,654
| Net book value |  |  |  |  |
| At 30 September 2024 | 234,774 | 2,017 | 67,743 | - | 494
| At 30 September 2023 | 240,718 | 2,017 | 72,536 | 7,901 | 199
Page 7
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 October 2023 | 584,770
| Additions | 35,732
| Disposals | (1,575)
| At 30 September 2024 | 618,927
| Depreciation |
| At 1 October 2023 | 261,399
| Charge for the year on owned assets | 54,075
| Disposals | (1,575)
| At 30 September 2024 | 313,899
| Net book value |
| At 30 September 2024 | 305,028
| At 30 September 2023 | 323,371
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 83,603 | 145,120
| Other debtors | 165,989 | 36,063
| Prepayments and accrued income | 19,890 | 8,687
| Corporation tax recoverable | 25,160 | 73,429
|  | 294,642 | 263,299
Page 8
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,378,076 | 1,080,595
|  | 1,378,076 | 1,080,595
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 28,817
| Trade creditors | 81,533 | (22,407)
| Corporation tax | 117,603 | 98,269
| Other taxation and social security | 45,679 | 47,600
| Other creditors | 1,234 | 2,300
| Accruals and deferred income | 252,136 | 325,891
|  | 498,185 | 480,470
9. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | (19,328)
| Charged to profit or loss | 2,950
| At end of year | (16,378)
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (16,378) | (19,328)
|  | (16,378) | (19,328)
Page 9
TWSA GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
10. | Pension commitments
The company operated a defined contribution pension scheme. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,336 (2023: £5,358). There was an outstanding balance of £1,159 (2023: £1,298) at the year end.
11. | Related party transactions
| At the balance sheet date, the director owed the company £147,864 (2023: £36,063). This balance was repaid within 9 months of the balance sheet date.
Page 10