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Registered Number: 05160845
England and Wales
TWIN ENGINEERING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Twin Engineering Limited Contents Page For the year ended 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

Twin Engineering Limited Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 58,151 |  | 68,163
|  | 58,151 |  | 68,163
Current assets |  |  |
Stocks | 5 | 3,273 |  | 3,248
Debtors | 6 | 234,462 |  | 255,392
Cash at bank and in hand |  | 756,718 |  | 803,269
|  | 994,453 |  | 1,061,909
Creditors: amount falling due within one year | 7 | (456,103) |  | (442,141)
Net current assets |  | 538,350 |  | 619,768
Total assets less current liabilities |  | 596,501 |  | 687,931
Provisions for liabilities | 8 | (14,291) |  | (16,740)
Net assets |  | 582,210 |  | 671,191
Capital and reserves |  |  |
Called up share capital |  | 180 |  | 180
Profit and loss account |  | 582,030 |  | 671,011
Shareholders' funds |  | 582,210 |  | 671,191
For the year ended 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 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 09 March 2026 and were signed by:
------------------------------- Gary Chapman Director
1

Twin Engineering Limited Notes to the Financial Statements For the year ended 30 June 2025
General Information Twin Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 05160845, registration address 31 First Avenue, Bletchley, Milton Keynes, MK1 1DX. The presentation currency is £ sterling.
1. | 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) Group accounts The company is a subsidiary company subject to the small companies regime. The company and its parent comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. 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:
Land and buildings | 33%
Plant and machinery etc | 10% - 33%
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. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 8).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 July 2024 | (50,000) |  | (50,000)
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | (50,000) |  | (50,000)
Amortisation
At 01 July 2024 | (50,000) |  | (50,000)
Charge for year | - |  | -
On disposals | - |  | -
At 30 June 2025 | (50,000) |  | (50,000)
Net book values
At 30 June 2025 | - |  | -
At 30 June 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 26,700 |  | 228,748 |  | 255,448
Additions | 18,340 |  | 1,358 |  | 19,698
Disposals | - |  | (955) |  | (955)
At 30 June 2025 | 45,040 |  | 229,151 |  | 274,191
Depreciation
At 01 July 2024 | 26,700 |  | 160,585 |  | 187,285
Charge for year | 5,044 |  | 24,666 |  | 29,710
On disposals | - |  | (955) |  | (955)
At 30 June 2025 | 31,744 |  | 184,296 |  | 216,040
Net book values
Closing balance as at 30 June 2025 | 13,296 |  | 44,855 |  | 58,151
Opening balance as at 01 July 2024 | - |  | 68,163 |  | 68,163
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 3,273 |  | 3,248
| 3,273 |  | 3,248
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 201,486 |  | 222,040
Other Debtors | 32,976 |  | 33,352
| 234,462 |  | 255,392
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 121,879 |  | 73,003
Amounts Owed to Group Undertakings | 221,655 |  | 222,657
Taxation and Social Security | 80,130 |  | 133,663
Other Creditors | 32,439 |  | 12,818
| 456,103 |  | 442,141
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 14,291 |  | 16,740
| 14,291 |  | 16,740
2