Company Registration No. SC363712 (Scotland)
Twist Training Limited
Unaudited accounts
for the year ended 31 August 2025
Twist Training Limited
Unaudited accounts
Contents
Twist Training Limited
Company Information
for the year ended 31 August 2025
Company Number
SC363712 (Scotland)
Registered Office
11 Joppa Terrace
Edinburgh
Midlothian
EH15 2HY
Scotland
Accountants
Nicola Hancock CA
45 Gilberstoun Loan
Edinburgh
EH15 2RQ
Twist Training Limited
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
23,509
28,841
Creditors: amounts falling due within one year
(700)
(12,214)
Net current assets
46,281
40,475
Total assets less current liabilities
47,031
41,475
Creditors: amounts falling due after more than one year
(6,418)
(5,760)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
40,322
35,424
Shareholders' funds
40,422
35,524
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
Miss J Worrall
Director
Company Registration No. SC363712
Twist Training Limited
Notes to the Accounts
for the year ended 31 August 2025
Twist Training Limited is a private company, limited by shares, registered in Scotland, registration number SC363712. The registered office is 11 Joppa Terrace, Edinburgh, Midlothian, EH15 2HY, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on reducing balance
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
23,472
23,848
Twist Training Limited
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Loans from directors
-
11,514
7
Creditors: amounts falling due after more than one year
2025
2024
Taxes and social security
6,418
5,760
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).