TWISTED ELEGANCE LIMITED

Company Information
for the year from 1 June 2024 to 31 May 2025


Directors	BURGESS, Lucy
	GIBSON, Zowie Michele


Registered Address	Grosvenor House Downcast Way
	Swinton
	Manchester
	M27 8UW


Place of Business	229 Monton Road
	Eccles
	Manchester
	M30 9PS


Registered Number	10791967 (England and Wales)

TWISTED ELEGANCE LIMITED

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,621		1,907
			1,621		1,907
Current assets
Debtors		3,890		5,857
Cash at bank and on hand		4,981		4,732
		8,871		10,589
Creditors amounts falling due within one year	4	(6,095)		(4,067)
Net current assets (liabilities)			2,776		6,522
Total assets less current liabilities			4,397		8,429
Creditors amounts falling due after one year	5		(4,298)		(8,169)
Net assets			99		260
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1)		160
Shareholders' funds			99		260

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

BURGESS, Lucy
Director

GIBSON, Zowie Michele
Director

Registered Company No. 10791967

TWISTED ELEGANCE LIMITED

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 June 24	4,239	4,239
At 31 May 25	4,239	4,239
Depreciation and impairment
At 01 June 24	2,332	2,332
Charge for year	286	286
At 31 May 25	2,618	2,618
Net book value
At 31 May 25	1,621	1,621
At 31 May 24	1,907	1,907

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,626	3,587
Taxation and social security	231	243
Accrued liabilities and deferred income	238	237
Total	6,095	4,067

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,298	8,169
Total	4,298	8,169