TWIST INFUSIONS LIMITED

Company Registration Number:
09592868 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 1 June 2024

End date: 31 May 2025

TWIST INFUSIONS LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

TWIST INFUSIONS LIMITED

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Principal activities of the company

The principal activity of the company during the year was the development of infused beverage products. No significant change in the nature of the company's activities occurred during the year.

Additional information

The directors present their report with the financial statements of the company for the year ended 31 May 2025. During the year the directors introduced funds by way of director loans to meet operational costs. Total director loan receipts amounted to £1,980. A payment of £1,658.30 was made to an international supplier for prototype product development and testing purposes. Administrative expenditure totalled £2,086.09, resulting in a total loss for the year of £2,086.09. The closing bank balance at the year end was £25.31. The directors intend to commence trading operations in the forthcoming financial year. Further capital will be introduced as required to fund stock purchases and the commencement of sales activity. The company is actively developing its supply chain and commercial relationships. The company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit.



Directors

The director shown below has held office during the whole of the period from
1 June 2024 to 31 May 2025

D R Lanagan


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
14 April 2026

And signed on behalf of the board by:
Name: D R Lanagan
Status: Director

TWIST INFUSIONS LIMITED

Profit And Loss Account

for the Period Ended 31 May 2025

2025 2024


£

£
Administrative expenses: ( 3,627 ) ( 2,954 )
Operating profit(or loss): (3,627) (2,954)
Profit(or loss) before tax: (3,627) (2,954)
Profit(or loss) for the financial year: (3,627) (2,954)

TWIST INFUSIONS LIMITED

Balance sheet

As at 31 May 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets: 3 2,517 3,934
Tangible assets: 4 370 494
Total fixed assets: 2,887 4,428
Current assets
Debtors: 5 121
Cash at bank and in hand: 25 131
Total current assets: 25 252
Net current assets (liabilities): 25 252
Total assets less current liabilities: 2,912 4,680
Creditors: amounts falling due after more than one year: 6 ( 37,532 ) ( 36,453 )
Provision for liabilities: ( 245 )
Total net assets (liabilities): (34,620) (32,018)
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (34,622 ) (32,020 )
Total Shareholders' funds: ( 34,620 ) (32,018)

The notes form part of these financial statements

TWIST INFUSIONS LIMITED

Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 14 April 2026
and signed on behalf of the board by:

Name: D R Lanagan
Status: Director

The notes form part of these financial statements

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 June 2024 14,166 14,166
Additions
Disposals
Revaluations
Transfers
At 31 May 2025 14,166 14,166
Amortisation
At 1 June 2024 10,232 10,232
Charge for year 1,417 1,417
On disposals
Other adjustments
At 31 May 2025 11,649 11,649
Net book value
At 31 May 2025 2,517 2,517
At 31 May 2024 3,934 3,934

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2024 5,493 5,493
Additions
Disposals
Revaluations
Transfers
At 31 May 2025 5,493 5,493
Depreciation
At 1 June 2024 4,999 4,999
Charge for year 124 124
On disposals
Other adjustments
At 31 May 2025 5,123 5,123
Net book value
At 31 May 2025 370 370
At 31 May 2024 494 494

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Debtors

2025 2024
£ £
Trade debtors 121
Total   121

TWIST INFUSIONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Other creditors 37,532 36,453
Total 37,532 36,453