Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 false No description of principal activity 2 2024-01-22 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15430684 2024-01-21 15430684 2024-01-22 2025-01-31 15430684 2023-01-22 2024-01-21 15430684 2025-01-31 15430684 c:Director1 2024-01-22 2025-01-31 15430684 d:FreeholdInvestmentProperty 2024-01-22 2025-01-31 15430684 d:FreeholdInvestmentProperty 2025-01-31 15430684 d:CurrentFinancialInstruments 2025-01-31 15430684 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15430684 d:ShareCapital 2025-01-31 15430684 d:RetainedEarningsAccumulatedLosses 2025-01-31 15430684 c:OrdinaryShareClass1 2024-01-22 2025-01-31 15430684 c:OrdinaryShareClass1 2025-01-31 15430684 c:FRS102 2024-01-22 2025-01-31 15430684 c:AuditExempt-NoAccountantsReport 2024-01-22 2025-01-31 15430684 c:FullAccounts 2024-01-22 2025-01-31 15430684 c:PrivateLimitedCompanyLtd 2024-01-22 2025-01-31 15430684 2 2024-01-22 2025-01-31 15430684 e:PoundSterling 2024-01-22 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15430684 TWIST (AIDL) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JANUARY 2025
TWIST (AIDL) LIMITED REGISTERED NUMBER: 15430684 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 993,365
|  |  | 993,365
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 66,550 |
Cash at bank and in hand |  | 1,224 |
|  | 67,774 |
Creditors: amounts falling due within one year | 6 | (1,082,994) |
Net current (liabilities)/assets |  |  | (1,015,220)
Total assets less current liabilities |  |  | (21,855)
Net (liabilities)/assets |  |  | (21,855)
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | (21,955)
|  |  | (21,855)
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TWIST (AIDL) LIMITED REGISTERED NUMBER: 15430684 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006. 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. 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 17 October 2025.
N Nathwani
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
TWIST (AIDL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
1. | General information
The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 15430684. The Company's registered office is 21 Wainwright Street, Birmingham, B6 5TH. The company was incorporated on 22 January 2024. The accounts cover the period from incorporation to 31 January 2025. The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
During the period the company incurred losses as the property was refurbished which has resulted in net liabilities as at the balance sheet date. The main creditors of the company are the directors who will continue to support the company and therefore the directors have deemed it appropriate to prepared the accounts on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
TWIST (AIDL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 993,365
| At 31 January 2025 | 993,365
The 2025 valuations were made by the directors, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 520
| Prepayments and accrued income | 66,030
|  | 66,550
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TWIST (AIDL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 1,500
| Other creditors | 1,077,086
| Accruals and deferred income | 4,408
|  | 1,082,994
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
100 Ordinary shares of £1.00 each were allotted on incorporation at par value.
8. | Related party transactions
| During the period the company received loans from the directors. As at 31 January 2025 amounts of £1,077,086 was owed to directors. Loans are interest free and repayable on demand.
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