Twenty Two Services Limited

Twenty Two Services Limited
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was that of commercial property management and lettings.

Director

The director who served the company throughout the year was as follows:

Oliver Janes

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Oliver Janes
Director

Date approved: 17 December 2025

Twenty Two Services Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Twenty Two Services Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Twenty Two Services Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Twenty Two Services Limited, as a body, in accordance with the terms of our engagement letter dated 08 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Twenty Two Services Limited and state those matters that we have agreed to state to the Board of Directors of Twenty Two Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Twenty Two Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Twenty Two Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Twenty Two Services Limited. You consider that Twenty Two Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Twenty Two Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN 17 December 2025 3

Twenty Two Services Limited
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Twenty Two Services Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Twenty Two Services Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Twenty Two Services Limited, as a body, in accordance with the terms of our engagement letter dated 08 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Twenty Two Services Limited and state those matters that we have agreed to state to the Board of Directors of Twenty Two Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Twenty Two Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Twenty Two Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Twenty Two Services Limited. You consider that Twenty Two Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Twenty Two Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025.

Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
17 December 2025

Twenty Two Services Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	8,769,277	8,573,390
		8,769,277	8,573,390
Current assets
Stocks	4	0	12,896
Debtors	5	970,875	825,546
Cash at bank and in hand		70,288	80,263
		1,041,163	918,705
Creditors: amount falling due within one year	6	(1,463,967)	(1,344,816)
Net current assets		(422,804)	(426,111)

Total assets less current liabilities		8,346,473	8,147,279
Creditors: amount falling due after more than one year	7	(3,687,300)	(3,670,000)
Provisions for liabilities	8	(617,742)	(582,391)
Net assets		4,041,431	3,894,888

Capital and reserves
Called up share capital		1	1
General Reserves	9	0	0
Profit and loss account		4,041,430	3,894,887
Shareholders' funds		4,041,431	3,894,888

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 17 December 2025 and were signed by:

-------------------------------
Oliver Janes
Director

Twenty Two Services Limited
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	1	1,104,603	1,104,604
Profit for the year		503,792	503,792
Transfers to/from other reserves		2,386,492	2,386,492
Total comprehensive income for the year	-	2,890,284	2,890,284
Dividends		(100,000)	(100,000)
Total investments by and distributions to owners	-	(100,000)	(100,000)
At 31 March 2024	1	3,894,887	3,894,888
At 01 April 2024	1	3,894,887	3,894,888
Profit for the year		311,543	311,543
Total comprehensive income for the year	-	311,543	311,543
Dividends		(165,000)	(165,000)
Total investments by and distributions to owners	-	(165,000)	(165,000)
At 31 March 2025	1	4,041,430	4,041,431

Twenty Two Services Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Twenty Two Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10865380, registration address Briarwood Business Park, Commerce Way, Highbridge, TA9 4AG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Straight Line

Investment properties

Investment properties are initially recognised at costs, which include the purchase costs and any directly attributable expenditures. Subsequently they are measured at fair value at each reporting date with changes in fair value recognised in profit or loss. The fair value is determined annually by the director, on an open market value for existing use basis. The director has considered there to be no change in valuation at the end of the current year.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 April 2024	8,480,262	169,398	7,400	172,607	8,829,667
Additions	57,227	170,000	-	-	227,227
Disposals	-	-	-	-	-
At 31 March 2025	8,537,489	339,398	7,400	172,607	9,056,894
Depreciation
At 01 April 2024	-	77,701	5,969	172,607	256,277
Charge for year	-	31,226	114	-	31,340
On disposals	-	-	-	-	-
At 31 March 2025	-	108,927	6,083	172,607	287,617
Net book values
Closing balance as at 31 March 2025	8,537,489	230,471	1,317	-	8,769,277
Opening balance as at 01 April 2024	8,480,262	91,697	1,431	-	8,573,390

Stocks

	2025 £		2024 £
Work in Progress	0		12,896
	0		12,896

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	252,005	328,367
Accrued Income	17,518	0
Other Debtors	701,352	497,179
	970,875	825,546

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	996,532	747,680
Bank Loans & Overdrafts (secured by company's assets)	100,000	100,000
Corporation Tax	65,389	185,586
PAYE & Social Security	641	0
Accrued Expenses	52,660	13,820
Deferred Income	115,188	43,125
Other Creditors	16,917	51,390
Obligations under HP/Financial Leases	30,600	0
Directors' Current Accounts	58,886	181,373
VAT	27,154	21,842
	1,463,967	1,344,816

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured by company's assets)	3,570,000	3,670,000
Obligations Under HP/Financial Leases	117,300	0
	3,687,300	3,670,000

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	617,742		582,391
	617,742		582,391

General Reserves

	2025 £		2024 £
Non-distributed Reserve	0		2,386,492
Transfer to Profit and Loss Account	0		(2,386,492)
	0		0

10.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Lockhill Briars Company Ltd	0	0	690,588	419,743
Janes Trucksport Limited	0	0	205	205
Lockhill Hall	0	(84,811)	45,599	0
Briarwood Janes Holdings Ltd	(356,544)	(65,775)	(898,844)	(531,485)
Briarwood Products Ltd	20,638	(170,498)	(118,819)	(177,284)
Briarwood Supplies Ltd	0	(25,479)	0	414

Companies in which Oliver Janes is a director. A commercial interest rate is being charged on the loan amount.

Registered Number: 10865380
England and Wales
TWENTY TWO SERVICES LIMITED

Filleted Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025