REGISTERED NUMBER: 15712574 (England and Wales)

Unaudited Financial Statements

for the Period 10 May 2024 to 31 March 2025

for

Twztd Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C M Taylor

REGISTERED OFFICE:

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

REGISTERED NUMBER:

15712574 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Intangible assets

5

4,778

Tangible assets

6

2,164

6,942

CREDITORS

Amounts falling due within one year

7

(7,712

)

NET CURRENT LIABILITIES

(7,712

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(770

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(870

)

SHAREHOLDERS' FUNDS

(770

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

C M Taylor - Director

1.	STATUTORY INFORMATION

Twztd Limited ('The Company') is a limited company.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Datun House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

The accounting reference date of the company has been shortened to report an eleven-month trading period.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

The company has a net asset deficiency that predominantly relates to amounts owed to the director and a related party. The director and the related party have undertaken to continue to support the company. After taking this support into consideration, the director has a reasonable expectation that adequate resources will be available for the company to continue in operational existence for the foreseeable future. Therefore, the company adopts the going concern basis in preparing its financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Income is recognised when services have been rendered to customers such that risks and rewards of ownership have transferred to them.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33.33% on cost and 20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

5,260

At 31 March 2025

5,260

AMORTISATION

Amortisation for period

482

At 31 March 2025

482

NET BOOK VALUE

At 31 March 2025

4,778

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,500

At 31 March 2025

2,500

DEPRECIATION

Charge for period

336

At 31 March 2025

336

NET BOOK VALUE

At 31 March 2025

2,164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

7,712

Amounts owed to related parties are unsecured, interest free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

100 Ordinary shares of £1 were issued during the period at par.

9.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities over which the director has an interest:

2025

£

Amounts owed to entities

3,272