Twogen Enterprises Ltd - Filleted accounts

Twogen Enterprises Ltd
Registered number:		10274436
Balance Sheet
as at 30 July 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		296,182			296,182

Current assets
Debtors	4	223			223
Cash at bank and in hand		7,215			7,215
		7,438			7,438

Creditors: amounts falling due within one year	5	(320,589)			(320,589)

Net current liabilities			(313,151)			(313,151)

Net liabilities			(16,969)			(16,968)

Capital and reserves
Called up share capital			18			18
Profit and loss account			(16,987)			(16,986)

Shareholders' funds			(16,969)			(16,968)

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.




Mr SS Moore
Director
Approved by the board on 25 April 2026

Twogen Enterprises Ltd
Notes to the Accounts
for the year ended 30 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).

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	-		2


3	Investments

Other
investments
£
	Cost
	At 31 July 2024			296,182

	At 30 July 2025			296,182


4	Debtors	2025		2024
£			£

	Other debtors	223		223


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

	Other creditors	320,589		320,589


6	Other information

	Twogen Enterprises Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	54 Lichfield Road
	Willenhall
	West Midlands
	WV12 5UL