Registration number: 14163484

The End - Twisted Amusement Limited

Company Information

 

Directors

Mr S. Wilson Mr P.S. Kolowiecki Mr E. Osakwe Mrs J. Osakwe Mr D.R. Castell

 

 

Registered office

The End Bar Hirsts Yard Leeds LS1 6NJ

 

Accountants

Farrar Smith Chartered Accountants Unit 11, Fusion Court Aberford Road Garforth Leeds LS25 2GH

The End - Twisted Amusement Limited

(Registration number: 14163484)
Balance Sheet as at 30 June 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		19,916		28,753
Current assets
Stocks	5	13,543		12,113
Debtors	6	53,783		50,617
Cash at bank and in hand		36,039		33,065
		103,365		95,795
Creditors: Amounts falling due within one year	7	(156,250)		(172,460)
Net current liabilities			(52,885)		(76,665)
Net liabilities			(32,969)		(47,912)
Capital and reserves
Called up share capital		100		100
Profit and loss account		(33,069)		(48,012)
Total equity			(32,969)		(47,912)

For the financial year ending 30 June 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2025 and signed on its behalf by:
 

......................................... Mrs J. Osakwe Director

The End - Twisted Amusement Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The End Bar
Hirsts Yard
Leeds
LS1 6NJ

These financial statements were authorised for issue by the Board on 30 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services 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 the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The End - Twisted Amusement Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2024 - 25).

The End - Twisted Amusement Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2025

4	Tangible assets

	Plant and equipment £	Total £
Cost or valuation
At 1 July 2024	46,444	46,444
Additions	3,699	3,699
At 30 June 2025	50,143	50,143
Depreciation
At 1 July 2024	17,691	17,691
Charge for the year	12,536	12,536
At 30 June 2025	30,227	30,227
Carrying amount
At 30 June 2025	19,916	19,916
At 30 June 2024	28,753	28,753

5

Stocks

	2025 £	2024 £
Stock	13,543	12,113

6

Debtors

Debtors: amounts falling due within one year	2025 £	2024 £
Trade debtors	1,844	1,369
Prepayments	16,161	13,470
Other debtors	35,778	35,778
	53,783	50,617

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	27,042	21,390
Taxation and social security	22,268	18,640
Other creditors	106,940	132,430
	156,250	172,460

The End - Twisted Amusement Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 June 2025

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £193,894 (2024 - £244,483). Financial commitments comprise £193,894 (2024 - £244,483) relating to operating lease commitments expiring in less than five years.