Company No: 14285929 (England and Wales)

Contents

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

Directors	E L Ward
	T Ward

Registered office	T W Works Holmesdale Road
	South Darenth
	Dartford
	Kent
	DA4 9JP
	United Kingdom

Company number

14285929 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	89,229		0
		89,229		0
Current assets
Debtors	4	49,678		47,850
Cash at bank and in hand		21		8,446
		49,699		56,296
Creditors: amounts falling due within one year	5	( 14,305)		( 19,139)
Net current assets		35,394		37,157
Total assets less current liabilities		124,623		37,157
Net assets		124,623		37,157
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		124,621		37,155
Total shareholders' funds		124,623		37,157

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 TWD Training Limited (registered number: 14285929) were approved and authorised for issue by the Board of Directors on 24 September 2025. They were signed on its behalf by:

T Ward 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

TWD Training (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 T W Works Holmesdale Road, South Darenth, Dartford, Kent, DA4 9JP, United Kingdom.

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 pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles

15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Vehicles		Total
	£		£
Cost
At 01 January 2024	0		0
Additions	104,975		104,975
At 31 December 2024	104,975		104,975
Accumulated depreciation
At 01 January 2024	0		0
Charge for the financial year	15,746		15,746
At 31 December 2024	15,746		15,746
Net book value
At 31 December 2024	89,229		89,229
At 31 December 2023	0		0

4. Debtors

	2024		2023
	£		£
Amounts owed by connected persons	48,272		47,267
Other debtors	1,406		583
	49,678		47,850

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	0		318
Taxation and social security	11,121		17,617
Other creditors	3,184		1,204
	14,305		19,139

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

7. Ultimate controlling party

The company's controlling parties are Mr T Ward and Mrs E Ward, by virtue of their joint majority shareholding and actual influence in the company.