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Registration number: 15765208 (England and Wales)

TWD Investments Limited
Unaudited Filleted Financial Statements
for the Period from 6 June 2024 to 30 June 2025

TWD Investments Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

TWD Investments Limited

Company Information

Director | Mr John Storey

Registered office | 1 Park Row Leeds United Kingdom LS1 5AB

Accountants | Aventus Partners Limited Chartered AccountantsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

TWD Investments Limited

(Registration number: 15765208) (England and Wales)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 800,000
Cash at bank and in hand |  | 133
|  | 800,133
Creditors: Amounts falling due within one year | 5 | (801,899)
Net liabilities |  | (1,766)
Capital and reserves |  |
Called up share capital | 6 | 1
Retained earnings |  | (1,767)
Shareholders' deficit |  | (1,766)

For the financial period ending 30 June 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 financial statements for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the director on 10 February 2026

......................................... Mr John Storey Director |  |

TWD Investments Limited

Notes to the Unaudited Financial Statements for the Period from 6 June 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Park Row
Leeds
LS1 5AB
United Kingdom

These financial statements were authorised for issue by the director on 10 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Going concern

The financial statements have been prepared on the going concern basis. In assessing whether the going concern assumption is appropriate the Director has considered all information available for the foreseeable future in particular the 12 months from the date of the sign off of these financial statements. This information includes consideration of management prepared information both for the company itself and its parent company.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

TWD Investments Limited

Notes to the Unaudited Financial Statements for the Period from 6 June 2024 to 30 June 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

TWD Investments Limited

Notes to the Unaudited Financial Statements for the Period from 6 June 2024 to 30 June 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
The company only enters into basic financial instruments 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 and loans from related parties.
Recognition and measurement
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other debtors and creditors, 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 creditors or debtors, 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 of financed at a rate of interest that is not a market rate or in case of an out-right short term loan not at a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Impairment
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 if recognised in the Profit and loss account.
For financial assets measured as 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 discounted rate for measuring any impairment loss is the current effective interest rate determined under the contract.
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.

3 | Staff numbers

The average monthly number of persons employed by the company (including the director) during the period, was 1.

4 | Debtors

| 2025 £
Other debtors | 800,000
| 800,000

TWD Investments Limited

Notes to the Unaudited Financial Statements for the Period from 6 June 2024 to 30 June 2025 (continued)

4 | Debtors (continued)

Other debtors represents a long term loan advanced to a third party at 14% interest per annum.

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to parent undertakings | 7 | 800,099
Accruals and deferred income |  | 1,800
|  | 801,899

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary share of £1 each | 1 | 1

7 | Related party transactions

The company has taken advantage of the exemptions available in FRS 102 1A from disclosing related party transactions with other companies that are wholly owned within the group.
At the balance sheet date, the company owed £800,099 to its parent company.

8 | Parent and ultimate parent undertaking

The company's immediate and ultimate parent is TWD Holdings Limited, a company incorporated in England and Wales.