Company No: 15319074 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.11.2024
		£
Current assets
Debtors	3	100
Investments	4	93,556
		93,656
Creditors: amounts falling due within one year	5	( 93,556)
Net current assets		100
Total assets less current liabilities		100
Net assets		100
Capital and reserves
Called-up share capital	6	100
Total shareholder's funds		100

Twenty3 - Investments Group Ltd (registered number: 15319074) did not trade during the current financial period and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial period and therefore no Statement of Changes in Equity has been included. For the financial period ending 30 November 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period 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 Twenty3 - Investments Group Ltd (registered number: 15319074) were approved and authorised for issue by the Director on 24 September 2025. They were signed on its behalf by:

J D Beales Director

1. Accounting policies

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

General information and basis of accounting

Twenty3 - Investments Group Ltd (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 Suite B, First Floor 132 Winchester Road, Chandlers Ford, Eastleigh, SO53 2DS, 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 £.

Reporting period length

Reporting period length: 30 November 2023 to 30 November 2024.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 30.11.2023 to 30.11.2024
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Debtors

	30.11.2024
	£
Other debtors	100

4. Current asset investments

	30.11.2024
	£
Other investments – at cost less impairment	93,556

5. Creditors: amounts falling due within one year

	30.11.2024
	£
Amounts owed to Group undertakings	93,556

6. Called-up share capital

	30.11.2024
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

7. Ultimate controlling party

Parent Company:

Performance Energy Group Ltd

Suite B, First Floor, 132 Winchester Road, Chandlers Ford, Eastleigh, Hampshire, United Kingdom, SO53 2DS