REGISTERED NUMBER: 14072084 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

TWL PROPERTY DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

M R Thompson

N M Leahy

M J D Woolley

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

14072084 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investment property

4

2,757,305

2,555,943

Current assets

Debtors

5

153,646

153,646

Cash at bank

30,433

10,489

184,079

164,135

Creditors

Amounts falling due within one year

6

2,928,779

2,763,350

Net current liabilities

(2,744,700

)

(2,599,215

)

Total assets less current liabilities

12,605

(43,272

)

Capital and reserves

Called up share capital

7

10

10

Retained earnings

12,595

(43,282

)

Shareholders' funds

12,605

(43,272

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

M R Thompson - Director

1.	Statutory information

TWL Property Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The directors and shareholders of the company and have provided a letter of continued support for the twelve months following the signature date of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover comprises revenue recognised by the company in respect of rents receivable.

Investment property

Investment properties are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised through the profit and loss.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Investment property

Total

£

Fair value

At 1 September 2024

2,555,943

Additions

201,362

At 31 August 2025

2,757,305

Net book value

At 31 August 2025

2,757,305

At 31 August 2024

2,555,943

Investment property is stated at fair value as determined by the Director. This is on the basis of open market value for current use. The fair value represent the amount at which the assets could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arms-length transaction at the date of valuation, in accordance with FRS102. In determining the fair value of investment property, the director makes use of historical and current market data as well as existing lease agreements.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

153,636

153,636

Other debtors

10

10

153,646

153,646

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

2,879,279

2,734,350

Other creditors

49,500

29,000

2,928,779

2,763,350

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

700

Ordinary A

1p

7

7

300

Ordinary B

1p

3

3

10

10

8.	Related party disclosures

Included within other creditors is a balance of £46,000 (2024: £26,000) owed to a company director.

Included within debtors is a balance of £153,636 (2024: £153,636) owed from connected companies.

Included within creditors is a balance of £2,879,279 (2024: £2,734,350) owed to connected companies.