Twist Equities LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC367447

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,000		82,750

			70,000		82,750
CURRENT ASSETS
Debtors	5	28,551		22,616

		28,551		22,616
Creditors: Amounts Falling Due Within One Year	6	(8,276 )		(31,411 )

NET CURRENT ASSETS (LIABILITIES)			20,275		(8,795 )

TOTAL ASSETS LESS CURRENT LIABILITIES			90,275		73,955

Creditors: Amounts Falling Due After More Than One Year	7		(64,615 )		(71,592 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			25,660		2,363

REPRESENTED BY:
Equity
Members' other interests
Other reserves		25,660		2,363

			25,660		2,363

TOTAL MEMBERS' INTEREST
Members' other interests			25,660		2,363

			25,660		2,363

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Twist Equities LLP

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr J E Twist

Designated Member

1 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Twist Equities LLP is a limited liability partnership, incorporated in England & Wales, registered number OC367447 . The Registered Office is 282 Western Road, Leigh-on-Sea, Essex, SS9 2QY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover represents net invoiced sales of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Equipment	15% on reducing balance
Motor Vehicles	15% on reducing balance

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 1)

4. Tangible Assets

	Equipment	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2024	15,584	87,037	102,621

As at 30 April 2025	15,584	87,037	102,621

Depreciation
As at 1 May 2024	13,834	6,037	19,871
Provided during the period	250	12,500	12,750

As at 30 April 2025	14,084	18,537	32,621

Net Book Value
As at 30 April 2025	1,500	68,500	70,000

As at 1 May 2024	1,750	81,000	82,750

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Twist Equities LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,563	20,628
Prepayments and accrued income	1,988	1,988

	28,551	22,616

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	1,299	27,645
Hire purchase contracts	6,977	3,766

	8,276	31,411

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Hire purchase contracts - long term	64,615	71,592

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