Company No: 06977254 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Jean-Philippe Moyet

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

06977254 (England and Wales)

	Note	2024		2023
		€		€
Current assets
Debtors	3	31,467		19,838
Cash at bank and in hand		196,419		1,035
		227,886		20,873
Creditors: amounts falling due within one year	4	( 295,818)		( 90,828)
Net current liabilities		(67,932)		(69,955)
Total assets less current liabilities		(67,932)		(69,955)
Net liabilities		( 67,932)		( 69,955)
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		( 68,932 )		( 70,955 )
Total shareholder's deficit		( 67,932)		( 69,955)

For the financial year ending 31 December 2024 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of TWB UK Limited (registered number: 06977254) were approved and authorised for issue by the Director on 18 September 2025. They were signed on its behalf by:

Jean-Philippe Moyet Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

TWB UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Chancery Lane, London, WC2A 1LS.

The principal place of business is 8 rue des Perots, Zone Artisanale d'Usseau, Sainte-Soulle, 17220, France.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in EUR which is the functional currency of the company and rounded to the nearest €.

Going concern

The financial statements have been prepared on a going concern basis as the ultimate owners have indicated that where necessary they will provide financial support to the company for a period of at least twelve months from the date of approval of the accounts.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when goods are delivered.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Tax

Provision is made for deferred tax liabilities in respect of all timing differences arising from the different treatment of items for accounting and taxation purposes without discounting.

Deferred tax assets in respect of such timing differences are recognised to the extent that they are regarded as being, more likely than not, recoverable in the short to medium term, and are not discounted.

Share capital

Ordinary shares are classified as equity.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year	0		0

3. Debtors

	2024		2023
	€		€
Trade debtors	25,334		12,725
Deferred tax asset	6,133		6,807
Other debtors	0		306
	31,467		19,838

4. Creditors: amounts falling due within one year

	2024		2023
	€		€
Trade creditors	287,834		83,328
Other taxation and social security	484		0
Other creditors	7,500		7,500
	295,818		90,828

5. Deferred tax

	2024		2023
	€		€
At the beginning of financial year	6,807		4,729
(Charged)/credited to the Profit and Loss Account	( 674)		2,078
At the end of financial year	6,133		6,807