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Company Registration No. 11071222 (England and Wales)
Twisted Pear Design Limited Unaudited accounts for the year ended 28 February 2025
Twisted Pear Design Limited Unaudited accounts Contents
Page
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Twisted Pear Design Limited Company Information for the year ended 28 February 2025
Director
Christian Beukes
Company Number
11071222 (England and Wales)
Registered Office
83 Frenches Road Redhill RH1 2HS England
Accountants
G&C 43 London Road Greenhithe Kent DA9 9EJ
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Twisted Pear Design Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
128,874 
Current assets
Debtors
38,318 
33,621 
Cash at bank and in hand
163 
177 
38,481 
33,798 
Creditors: amounts falling due within one year
(15,273)
(24,327)
Net current assets
23,208 
9,471 
Total assets less current liabilities
23,208 
138,345 
Creditors: amounts falling due after more than one year
- 
(144,212)
Provisions for liabilities
Deferred tax
- 
(26,366)
Net assets/(liabilities)
23,208 
(32,233)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
23,108 
(32,333)
Shareholders' funds
23,208 
(32,233)
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 September 2025 and were signed on its behalf by
Christian Beukes Director Company Registration No. 11071222
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Twisted Pear Design Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Twisted Pear Design Limited is a private company, limited by shares, registered in England and Wales, registration number 11071222. The registered office is 83 Frenches Road, Redhill, RH1 2HS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
8% reducing balance
Fixtures & fittings
8% reducing balance
Computer equipment
8% reducing balance
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Twisted Pear Design Limited Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
7,874 
91,332 
70,068 
169,274 
Additions
1,365 
20,582 
1,393 
23,340 
Disposals
(9,239)
(111,914)
(71,461)
(192,614)
At 28 February 2025
- 
- 
- 
- 
Depreciation
At 1 March 2024
3,084 
14,270 
23,046 
40,400 
On disposals
(3,084)
(14,270)
(23,046)
(40,400)
At 28 February 2025
- 
- 
- 
- 
Net book value
At 28 February 2025
- 
- 
- 
- 
At 29 February 2024
4,790 
77,062 
47,022 
128,874 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
28,320 
26,883 
Other debtors
9,998 
6,738 
38,318 
33,621 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
14,300 
10,725 
Other creditors
973 
13,602 
15,273 
24,327 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
- 
144,212 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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