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Company Registration No. 15636149 (England and Wales)
TWELVE WINGS LIMITED Unaudited accounts for the period from 11 April 2024 to 30 April 2025
TWELVE WINGS LIMITED Unaudited accounts Contents
Page
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TWELVE WINGS LIMITED Company Information for the period from 11 April 2024 to 30 April 2025
Director
Amaneek Choongh
Company Number
15636149 (England and Wales)
Registered Office
24 HATHERTON ROAD CANNOCK STAFFORDSHIRE WS11 1HG ENGLAND
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TWELVE WINGS LIMITED Statement of financial position as at 30 April 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
13,500 
Tangible assets
178,306 
191,806 
Current assets
Inventories
6,250 
Debtors
32,210 
Cash at bank and in hand
66,722 
105,182 
Creditors: amounts falling due within one year
(234,568)
Net current liabilities
(129,386)
Total assets less current liabilities
62,420 
Provisions for liabilities
Deferred tax
(47,952)
Net assets
14,468 
Capital and reserves
Called up share capital
100 
Profit and loss account
14,368 
Shareholders' funds
14,468 
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 January 2026 and were signed on its behalf by
Amaneek Choongh Director Company Registration No. 15636149
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TWELVE WINGS LIMITED Notes to the Accounts for the period from 11 April 2024 to 30 April 2025
1
Statutory information
TWELVE WINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15636149. The registered office is 24 HATHERTON ROAD, CANNOCK, STAFFORDSHIRE, WS11 1HG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The 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. The financial statements have been prepared under the historical cost convention. The financial statements are prepared in pound sterling (£), which is the functional and presentation currency of the company.
Turnover
Turnover represents restaurant takings registered at the point of sale through electronic tills, and is shown net of Value Added Tax. Turnover represents restaurant takings registered at the point of sale through electronic tills, and is shown net of Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Fixtures & fittings
10% reducing balance
Computer equipment
20% reducing balance
Other intangible assets
Other intangible assets represent franchise fees. Franchise fees are amortised over their useful life of over 10 years.
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TWELVE WINGS LIMITED Notes to the Accounts for the period from 11 April 2024 to 30 April 2025
Taxation
The tax expense represents the sum of the current tax expense and deferred tax expense. Current tax assets are recognised when tax paid exceeds the tax payable. Current and deferred tax is charged or credited to profit and loss, except when it relates to items charged or credited to other comprehensive income or equity, when the tax follows the transaction or event it relates to and is also charged or credited to other comprehensive income, or equity. Current tax assets and current tax liabilities and deferred tax assets and deferred tax liabilities are offset, if and only if, there is a legally enforceable right to set off the amounts and the entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: 1) 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; and 2) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax liabilities are recognised in respect of all timing differences that exist at the reporting date. Timing difference are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in difference periods from their recognition in the financial statements. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered by the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on tax rates that have been enacted or substantively enacted by the reporting date.
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other 
£ 
Cost
At 11 April 2024
- 
Additions
15,000 
At 30 April 2025
15,000 
Amortisation
At 11 April 2024
- 
Charge for the period
1,500 
At 30 April 2025
1,500 
Net book value
At 30 April 2025
13,500 
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TWELVE WINGS LIMITED Notes to the Accounts for the period from 11 April 2024 to 30 April 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 11 April 2024
- 
- 
- 
- 
Additions
41,240 
145,675 
5,928 
192,843 
At 30 April 2025
41,240 
145,675 
5,928 
192,843 
Depreciation
Charge for the period
3,388 
10,282 
867 
14,537 
At 30 April 2025
3,388 
10,282 
867 
14,537 
Net book value
At 30 April 2025
37,852 
135,393 
5,061 
178,306 
6
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
10,017 
Accrued income and prepayments
9,293 
Other debtors
12,900 
32,210 
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
2,411 
Trade creditors
12,834 
Taxes and social security
806 
Other creditors
6,888 
Loans from directors
210,129 
Accruals
1,500 
234,568 
8
Average number of employees
During the period the average number of employees was 13.
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