Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-03-31the buying and selling of luxury vehicles, used and new.false2024-04-01false67falsefalse 06979219 2024-04-01 2025-03-31 06979219 2023-04-01 2024-03-31 06979219 2025-03-31 06979219 2024-03-31 06979219 2023-04-01 06979219 c:Director1 2024-04-01 2025-03-31 06979219 c:RegisteredOffice 2024-04-01 2025-03-31 06979219 d:Buildings 2024-04-01 2025-03-31 06979219 d:PlantMachinery 2024-04-01 2025-03-31 06979219 d:MotorVehicles 2024-04-01 2025-03-31 06979219 d:FurnitureFittings 2024-04-01 2025-03-31 06979219 d:FurnitureFittings 2025-03-31 06979219 d:FurnitureFittings 2024-03-31 06979219 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06979219 d:OfficeEquipment 2024-04-01 2025-03-31 06979219 d:CurrentFinancialInstruments 2025-03-31 06979219 d:CurrentFinancialInstruments 2024-03-31 06979219 d:Non-currentFinancialInstruments 2025-03-31 06979219 d:Non-currentFinancialInstruments 2024-03-31 06979219 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06979219 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06979219 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06979219 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06979219 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 06979219 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 06979219 d:ShareCapital 2025-03-31 06979219 d:ShareCapital 2024-03-31 06979219 d:ShareCapital 2023-04-01 06979219 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06979219 d:RetainedEarningsAccumulatedLosses 2025-03-31 06979219 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 06979219 d:RetainedEarningsAccumulatedLosses 2024-03-31 06979219 d:RetainedEarningsAccumulatedLosses 2023-04-01 06979219 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 06979219 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 06979219 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06979219 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06979219 c:OrdinaryShareClass1 2024-04-01 2025-03-31 06979219 c:OrdinaryShareClass1 2025-03-31 06979219 c:OrdinaryShareClass1 2024-03-31 06979219 c:FRS102 2024-04-01 2025-03-31 06979219 c:Audited 2024-04-01 2025-03-31 06979219 c:FullAccounts 2024-04-01 2025-03-31 06979219 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06979219 d:Subsidiary1 2025-03-31 06979219 d:Subsidiary1 2024-04-01 2025-03-31 06979219 d:Subsidiary1 1 2024-04-01 2025-03-31 06979219 c:Consolidated 2025-03-31 06979219 c:ConsolidatedGroupCompanyAccounts 2024-04-01 2025-03-31 06979219 2 2024-04-01 2025-03-31 06979219 6 2024-04-01 2025-03-31 06979219 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06979219


 
 
 
 
 
 
 
 
 
 
TWINSTAR (UK) LIMITED AND ITS SUBSIDIARIES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
TWINSTAR (UK) LIMITED
 

COMPANY INFORMATION


Director
Haren Chhipa 




Registered number
06979219



Registered office
Preston Road

Wembley

Middlesex

HA9 8NF




Independent auditors
Wilder Coe Ltd
Chartered Accountants & Statutory Auditors

1st Floor Sackville House

143-149 Fenchurch Street

London

EC3M 6BL





 
TWINSTAR (UK) LIMITED
 

CONTENTS



Page
Group Strategic Report
1
Director's Report
2 - 3
Independent Auditors' Report
4 - 7
Consolidated Statement of Comprehensive Income
8
Consolidated Balance Sheet
9
Company Balance Sheet
10
Consolidated Statement of Changes in Equity
11
Company Statement of Changes in Equity
12
Consolidated Statement of Cash Flows
13
Consolidated Analysis of Net Debt
14
Notes to the Financial Statements
15 - 31


 
TWINSTAR (UK) LIMITED
 

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The director presents his Strategic Report for the year ended 31 March 2025.
The principal activity of the Company continued to be that of buying and selling luxury used and new cars.  
The principal activity of the subsidiary, Aerofoam Limited ("Aerofoam"), continued to be that of the provision of foam products, fibre and hollowfibre fillings to furniture manufacturers.

Business review
 
The financial year ended 31 March 2025 was a successful year for the Group and the results reflect this.
The Group is still intending to grow in a challenging market and has continued to expand across all markets during the year.

Principal risks and uncertainties
 
The key risks facing the business are market conditions, availability of stock, maintaining the quality of products offered and competitive pressures.

Financial key performance indicators
 
The Group's financial key performance indicators are stock turnover and sales growth.
The director is of the opinion that the Group will continue to remain profitable and grow its market share in the year ended 31 March 2026.
Financial instruments
Credit risk
Credit risk arises when a failure by counterparties to discharge their obligations could reduce the amount of future cash inflows. Risk is mitigated by requesting up front deposits from the customers to secure future sales.
Liquidity risk
Liquidity risk arises from a decline in liquid assets to meet liabilities as they fall due. To manage liquidity risk the Company is using short and long term funding.


This report was approved by the board on 19 December 2025 and signed on its behalf.


Haren Chhipa
Director

Page 1

 
TWINSTAR (UK) LIMITED
 

 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025

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

Director's responsibilities statement

The director is responsible for preparing the Group Strategic Report, the Director's Report and the consolidated financial statements in accordance with applicable law and regulations.
 
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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £232,079 (2024 - £182,845).

Dividends of £36,000 (2024: £36,000) were paid during the year.

Director

The director who served during the year was:

Haren Chhipa 

Disclosure of information to auditors

The director at the time when this Director's Report is approved has confirmed that:
 
so far as  is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

 has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Group since the year end.

Page 2

 
TWINSTAR (UK) LIMITED
 

 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Auditors

The auditorsWilder Coe Ltdwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 19 December 2025 and signed on its behalf.
 





Haren Chhipa
Director

Page 3

 
TWINSTAR (UK) LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWINSTAR (UK) LIMITED
 

Opinion


We have audited the financial statements of Twinstar (UK) Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Analysis of Net Debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 March 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 4

 
TWINSTAR (UK) LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWINSTAR (UK) LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Director's Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Director's Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.


Page 5

 
TWINSTAR (UK) LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWINSTAR (UK) LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions with and enquiries of management and those charged with governance were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements.  During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.
The following laws and regulations were identified as being of significance to the entity:

Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards, company law, tax and pensions legislation and distributable profits legislation.

Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the business and therefore may have a material effect on the financial statements include employment law and health and safety legislation.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 6

 
TWINSTAR (UK) LIMITED
 

 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TWINSTAR (UK) LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Caryl King BSc ACA (Senior Statutory Auditor)
for and on behalf of
  
 
Wilder Coe Ltd
Chartered Accountants & Statutory Auditors
1st Floor Sackville House
143-149 Fenchurch Street
London
EC3M 6BL

28 December 2025
Page 7

 
TWINSTAR (UK) LIMITED
 

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
11,875,987
15,087,507

Cost of sales
  
(10,202,066)
(13,271,600)

Gross profit
  
1,673,921
1,815,907

Distribution costs
  
(45,890)
(48,758)

Administrative expenses
  
(1,280,717)
(1,461,272)

Other operating income
 5 
-
1,286

Operating profit
 6 
347,314
307,163

Interest receivable and similar income
 10 
8,559
2,976

Interest payable and similar expenses
 11 
(53,595)
(65,384)

Profit on ordinary activities before taxation
  
302,278
244,755

Taxation on profit on ordinary activities
 12 
(70,199)
(61,910)

Profit for the financial year
  
232,079
182,845

Profit for the year attributable to:
  

Owners of the parent Company
  
232,079
182,845

There were no recognised gains and losses for 2025 or 2024 other than those included in the Consolidated Statement of Comprehensive Income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 15 to 31 form part of these financial statements.

Page 8

 
TWINSTAR (UK) LIMITED
REGISTERED NUMBER: 06979219

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 14 
886,251
925,514

Current assets
  

Stocks
 16 
1,682,944
1,258,693

Debtors: amounts falling due within one year
 17 
3,349,479
3,774,449

Cash at bank and in hand
 18 
1,179,294
1,686,868

  
6,211,717
6,720,010

Creditors: amounts falling due within one year
 19 
(1,782,816)
(2,362,737)

Net current assets
  
 
 
4,428,901
 
 
4,357,273

Total assets less current liabilities
  
5,315,152
5,282,787

Creditors: amounts falling due after more than one year
 20 
(340,993)
(509,169)

Provisions for liabilities
  

Deferred taxation
 23 
(64,116)
(59,654)

Net assets
  
 
 
4,910,043
 
 
4,713,964


Capital and reserves
  

Allotted, called up and fully paid share capital
 24 
100
100

Profit and loss account
  
4,909,943
4,713,864

Equity attributable to owners of the parent Company
  
4,910,043
4,713,964


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
19 December 2025.




Haren Chhipa
Director

The notes on pages 15 to 31 form part of these financial statements.

Page 9

 
TWINSTAR (UK) LIMITED
REGISTERED NUMBER: 06979219

COMPANY BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 14 
8,844
14,953

Investments
 15 
1,426,490
1,426,490

  
1,435,334
1,441,443

Current assets
  

Stocks
 16 
1,653,016
1,220,145

Debtors: amounts falling due within one year
 17 
2,727,766
3,148,831

Cash at bank and in hand
 18 
402,617
1,032,975

  
4,783,399
5,401,951

Creditors: amounts falling due within one year
 19 
(1,163,572)
(1,668,455)

Net current assets
  
 
 
3,619,827
 
 
3,733,496

Total assets less current liabilities
  
5,055,161
5,174,939

  

Creditors: amounts falling due after more than one year
 20 
(282,793)
(450,945)

Provisions for liabilities
  

Deferred taxation
 23 
(2,211)
(3,738)

Net assets
  
 
 
4,770,157
 
 
4,720,256


Capital and reserves
  

Allotted, called up and fully paid share capital
 24 
100
100

Profit and loss account brought forward
  
4,720,156
4,637,325

Profit for the year
  
85,901
118,831

Dividends

  

(36,000)
(36,000)

Profit and loss account carried forward
  
4,770,057
4,720,156

Equity shareholder's funds
  
4,770,157
4,720,256


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 
19 December 2025.


Haren Chhipa
Director

The notes on pages 15 to 31 form part of these financial statements.

Page 10

 
TWINSTAR (UK) LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Equity attributable to owners of parent Company
Total equity

£
£
£
£


At 1 April 2023
100
4,567,019
4,567,119
4,567,119



Profit for the year
-
182,845
182,845
182,845

Dividends: Equity capital
-
(36,000)
(36,000)
(36,000)



At 1 April 2024
100
4,713,864
4,713,964
4,713,964



Profit for the year
-
232,079
232,079
232,079

Dividends: Equity capital
-
(36,000)
(36,000)
(36,000)


At 31 March 2025
100
4,909,943
4,910,043
4,910,043


The notes on pages 15 to 31 form part of these financial statements.

Page 11

 
TWINSTAR (UK) LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
100
4,637,325
4,637,425



Profit for the year
-
118,831
118,831

Dividends: Equity capital
-
(36,000)
(36,000)



At 1 April 2024
100
4,720,156
4,720,256



Profit for the year
-
85,901
85,901

Dividends: Equity capital
-
(36,000)
(36,000)


At 31 March 2025
100
4,770,057
4,770,157


The notes on pages 15 to 31 form part of these financial statements.

Page 12

 
TWINSTAR (UK) LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
232,079
182,845

Adjustments for:

Depreciation of tangible assets
58,943
63,264

Interest paid
53,595
65,384

Interest received
(8,559)
(2,976)

Taxation charge
70,199
61,910

(Increase)/decrease in stocks
(424,251)
2,288,363

Decrease in debtors
424,970
477,943

Decrease in creditors
(530,318)
(2,132,471)

Corporation tax
(71,705)
(341,276)

Net cash generated from operating activities

(195,047)
662,986


Cash flows from investing activities

Purchase of tangible fixed assets
(28,491)
(3,245)

Disposal of tangible fixed assets
8,811
-

Interest received
8,559
2,976

Net cash from investing activities

(11,121)
(269)

Cash flows from financing activities

Repayment of loans
(211,811)
(206,440)

Dividends paid
(36,000)
(36,000)

Interest paid
(53,595)
(65,384)

Net cash used in financing activities
(301,406)
(307,824)

Net (decrease)/increase in cash and cash equivalents
(507,574)
354,893

Cash and cash equivalents at beginning of year
1,686,868
1,331,975

Cash and cash equivalents at the end of year
1,179,294
1,686,868


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,179,294
1,686,868

1,179,294
1,686,868


The notes on pages 15 to 31 form part of these financial statements.

Page 13

 
TWINSTAR (UK) LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

1,686,868

(507,574)

1,179,294

Debt due after 1 year

(509,169)

168,176

(340,993)

Debt due within 1 year

(785,585)

88,235

(697,350)


392,114
(251,163)
140,951

The notes on pages 15 to 31 form part of these financial statements.

Page 14

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Twinstar (UK) Limited ("the Company") (company number: 06979219), having its registered office and trading address at Preston Road, Wembley, Middlesex HA9 8NF, is a private limited company incorporated in England and Wales. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The company's profit for the year ended 31 March 2025 is £85,901 (2024: £118,831).

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full. 

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

FRS 102 allows a qualifying entity certain disclosure exemptions, subject to conditions. 

The Company has taken advantage of the following exemptions in its individual financial statements: 

from preparing a statement of cash flows, on the basis that it is a qualifying entity and the consolidated statement of cash flows, included in these financial statements, includes the Company's cash flows; and 

from the financial instrument disclosures, required under FRS 102 paragraphs 11.41(b), 11.41(c), 11.41(e), 11.41(f), 11.42, 11.45, 11.47, 11.48(a)9iii), 11.48(a)(iv), 11.48(b), 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A, as the information is provided in the consolidated financial statement disclosures.

Except where stated, information reported in the notes to the financial statements relate to the Group.

Page 15

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Group and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Group has transferred the significant risks and rewards of ownership to the buyer;
the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Group will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to the Consolidated Statement of Comprehensive Income on a straight-line basis over the lease term.

 
2.5

Interest income

Interest income is recognised in the Consolidated Statement of Comprehensive Income using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to the Consolidated Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in the Consolidated Statement of Comprehensive Income in the year in which they are incurred.

 
2.8

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

Page 16

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. 
Goodwill on acquisition is deemed to have a useful life of 5 years.


Page 17

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property
-
2%
on a straight line basis
Plant and machinery
-
20%
on a reducing balance basis
Motor vehicles
-
33%
on a straight line basis
Fixtures and fittings
-
25%
per annum on written down value
Office equipment
-
20%
on a straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Consolidated Statement of Comprehensive Income.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Consolidated Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Consolidated Statement of Comprehensive Income.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 18

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. 
Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Consolidated Statement of Comprehensive Income if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Consolidated Statement of Comprehensive Income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Group would receive for the asset if it were to be sold at the Balance Sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 19

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)


 
2.18

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Stock Provisions
 
Stock comprises items subject to changing consumer demands and fashion trends. As a result it is necessary to consider the recoverability of the cost of stock and the associated provisioning required. When calculating the stock provisions, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability of goods for resale. See note 16 for the net carrying amount of the stock with associated provision.

Useful economic lives of tangible and intangible assets
 
The annual depreciation and amortisation charges for tangible and intangible assets are sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 14 for the carrying amount of tangible assets respectively.


4.


Turnover

The whole of turnover is attributable to the Group's activities of buying and selling motor vehicles and supply of foam and other products to furniture manufacturers.

Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
2,970,842
2,635,787

Rest of the world
8,905,145
12,451,720

11,875,987
15,087,507



5.


Other operating income

2025
2024
£
£

Fees receivable
-
1,286


Page 20

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation
58,943
63,264

Other operating lease rentals
8,125
32,500

Exchange differences
48
-


7.


Auditors' remuneration

2025
2024
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
8,600
14,500


8.


Employees

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Wages and salaries
574,421
567,906
135,540
152,426

Social security costs
16,346
17,542
11,627
12,771

Cost of defined contribution scheme
7,929
8,500
1,848
1,829

598,696
593,948
149,015
167,026


The average monthly number of employees, including the director, during the year was as follows:



Group
Group
Company
Company
        2025
        2024
        2025
        2024
            No.
            No.
            No.
            No.









Sales, marketing and distribution
6
7
3
4



Manufacturing
11
11
-
-



Office and administration
4
4
3
3

21
22
6
7


9.


Director's remuneration

2025
2024
£
£

Director's emoluments
17,118
16,422


Page 21

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Interest receivable

2025
2024
£
£


Other interest receivable
8,559
2,976


11.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
53,595
65,384

53,595
65,384

Page 22

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
65,737
71,705


Deferred tax


Origination and reversal of timing differences
4,462
(9,795)


Taxation on profit on ordinary activities
70,199
61,910

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
302,278
244,755


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
75,570
61,189

Effects of:


Expenses not deductible for tax purposes
2,996
6,114

Deferred tax
4,462
(9,795)

Non trade loan relationship credit
(2,140)
(749)

Pension contribution adjustment
(48)
(79)

Prior year other income adjustment
-
(1,648)

Capital allowances for the year less than depreciation
7,870
8,986

Other differences leading to a decrease in the tax charge
(7,331)
-

Fixed asset profit on disposal
(7,826)
-

Marginal relief
(3,354)
(2,108)

Total tax charge for the year
70,199
61,910


Factors that may affect future tax charges

There are no factors that may affect future tax charges.

Page 23

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.

Intangible fixed assets

2025
        £
Cost

At 1 April 2024 and 31 March 2025

532,762

Amortisation

At 1 April 2024 and 31 March 2025

532,762

At 31 March 2025

-

At 31 March 2024

-


All of the Group's intangible fixed assets are held in the parent Company.

Page 24
 


 
TWINSTAR (UK) LIMITED


 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


14.


Tangible fixed assets


Group







Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 April 2024
1,130,133
469,984
-
57,253
12,630
1,670,000


Additions
-
-
23,632
4,233
626
28,491


Disposals
-
-
-
-
(8,811)
(8,811)



At 31 March 2025

1,130,133
469,984
23,632
61,486
4,445
1,689,680



Depreciation


At 1 April 2024
367,133
335,524
-
40,594
1,235
744,486


Charge for the year on owned assets
22,603
26,892
534
8,031
883
58,943



At 31 March 2025

389,736
362,416
534
48,625
2,118
803,429



Net book value



At 31 March 2025
740,397
107,568
23,098
12,861
2,327
886,251



At 31 March 2024
763,000
134,460
-
16,659
11,395
925,514

Page 25
 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

           14.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
740,397
763,000



Company






Fixtures and fittings

£

Cost or valuation


At 1 April 2024
51,874



At 31 March 2025

51,874



Depreciation


At 1 April 2024
36,921


Charge for the year
6,109



At 31 March 2025

43,030



Net book value



At 31 March 2025
8,844



At 31 March 2024
14,953






Page 26

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024 and 31 March 2025
1,426,490





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Aerofoam Limited
30 Dalston Gardens, Stanmore, Middlesex HA7 1BY
Ordinary
100%

The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit

Aerofoam Limited
1,458,084
108,001


16.


Stocks

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Finished goods and goods for resale
1,682,944
1,258,693
1,653,016
1,220,145



17.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Due within one year

Trade debtors
1,910,290
2,309,505
1,647,413
2,052,943

Other debtors
1,430,856
1,409,865
1,076,343
1,056,252

Prepayments and accrued income
8,333
55,079
4,010
39,636

3,349,479
3,774,449
2,727,766
3,148,831


Page 27

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

18.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
1,179,294
1,686,868
402,617
1,032,975



19.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank loans
170,909
214,544
170,909
170,908

Trade creditors
781,605
787,078
703,242
702,037

Corporation tax
65,737
71,705
30,203
46,441

Other taxation and social security
61,348
48,711
-
-

Other creditors
680,135
1,209,671
241,620
724,194

Accruals and deferred income
23,082
31,028
17,598
24,875

1,782,816
2,362,737
1,163,572
1,668,455



20.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank loans
340,993
509,169
282,793
450,945


Bank loans are secured by fixed and floating charges over all the property or undertakings of the parent Company. 
The first bank loan is provided to Twinstar (UK) Limited by Barclays. The interest is 2.1% and the final repayment for this loan is due on 28 February 2029.
The second bank loan provided to Twinstar (UK) Limited is a Coronavirus Business Interruption Loan Scheme (CBILS) loan provided by Barclays. The loan is guaranteed by the government and there are no fees or interest to pay for the first 12 months. After 12 months, the interest is fixed at 2.99% per year. The final repayment for this loan is due on 28 January 2027.
The bank loan provided to Aerofoam Limited is a Coronavirus Business Interruption Loan Scheme (CBILS) loan provided by Barclays. The loan is guaranteed by the government and there are no fees or interest to pay for the first 6 months. After 6 months, the interest is fixed at 2.99% per year. The final repayment for this loan is due on 12 December 2026. 

Page 28

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

21.


Loans


Analysis of the maturity of loans is given below:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Amounts falling due within one year

Bank loans
170,909
214,544
170,909
170,908


Amounts falling due 2-5 years

Bank loans
282,793
509,169
282,793
450,945

Amounts falling due after more than 5 years

453,702
723,713
453,702
621,853



22.


Financial instruments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Financial assets

Financial assets measured at fair value through profit or loss
1,179,294
1,686,868
402,617
1,032,975




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

Page 29

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

23.


Deferred taxation


Group



2025
2024


£

£






At beginning of year
(59,654)
(69,449)


Credited to profit or loss
(5,989)
(2,940)


Utilised in year
1,527
12,735



At end of year
(64,116)
(59,654)

Company


2025
2024


£

£






At beginning of year
(3,738)
(798)


Credited to profit or loss
-
(2,940)


Utilised in year
1,527
-



At end of year
(2,211)
(3,738)

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Accelerated capital allowances
(64,116)
(59,654)
(2,211)
(3,738)


24.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



25.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group  in an independently administered fund. The pension cost charge represents contributions payable by the Group  to the fund and amounted to £3,319 (2024: £2,877). Contributions totalling £1,214 (2024: £1,487) were payable to the fund at the Balance Sheet date and are included in creditors.

Page 30

 
TWINSTAR (UK) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

26.


Related party transactions

The Group has taken advantage of the exemptions in FRS 102, section 33.1A in respect of disclosing transactions between wholly-owned members of a group.
Included within other creditors is an amount of £91,441 (
2024: £91,441) owed to the director of Twinstar (UK) Limited.
Included within other debtors is an amount of £740,000 (
2024: £740,000) owed by Hansa Estate Ltd.
No amount included within other debtors is owed by Globalview UK Ltd (
2024: £2,190,000).
Twinstar (UK) Limited paid rent of £8,125 (
2024: £32,500) to Twinstar Investments. 
Aerofoam Limited paid consultancy fees of £250,000 (
2024: £250,000) to the director.
Globalview UK Limited, Hansa Estate Limited and Twinstar Investments Limited are all related by virtue of common control by the directors of Twinstar (UK) Limited and Aerofoam Limited.


27.


Controlling party

As at 31 March 2025 and 31 March 2024, H Chhipa, the director, held ultimate control over the Company by virtue of his shareholding.


28.


Contingent liabilities

The companies within the group are subject to a cross-guarantee in respect of amounts due to Barclays Bank plc. No liability is expected to arise on this.

Page 31