Twin International Ltd - Filleted accounts

Twin International Ltd
Registered number:		09697594
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Current assets
Stocks		468,100			559,170
Debtors	3	238,602			86,124
Cash at bank		31,518			14,922
		738,220			660,216

Creditors: amounts falling due within one year	4	(458,334)			(310,317)

Net current assets			279,886			349,899

Net assets			279,886			349,899

Capital and reserves
Called up share capital			100			100
Profit and loss account			279,786			349,799

Shareholders' funds			279,886			349,899

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T H Kim
Director
Approved by the board on 28 April 2026

Twin International Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	7		12


3	Debtors	2025		2024
£			£

	Trade debtors	140,227		25,936
	Other debtors	98,375		60,188
		238,602		86,124


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	58,951		50,355
	Other taxes and social security costs	-		8,796
	Other creditors	399,383		251,166
		458,334		310,317


5	Other information

	Twin International Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 6, Princess Court
	Horace Road
	Kingston Upon Thames
	Surrey
	KT1 2SL