REGISTERED NUMBER: 09797343 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

TWC Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Seiden

REGISTERED OFFICE:

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

09797343 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

56,147

72,018

Investments

6

100

100

56,247

72,118

CURRENT ASSETS

Stocks

12,000

3,000

Debtors

7

195,751

172,090

Cash at bank and in hand

143,299

137,595

351,050

312,685

CREDITORS

Amounts falling due within one year

8

210,352

188,213

NET CURRENT ASSETS

140,698

124,472

TOTAL ASSETS LESS CURRENT LIABILITIES

196,945

196,590

CREDITORS

Amounts falling due after more than one year

9

(20,371

)

(25,927

)

PROVISIONS FOR LIABILITIES

(14,036

)

(18,005

)

NET ASSETS

162,538

152,658

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

162,438

152,558

SHAREHOLDERS' FUNDS

162,538

152,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 May 2026 and were signed by:

P J Seiden - Director

1.	STATUTORY INFORMATION

TWC Group 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

3,000

AMORTISATION

At 1 October 2024

and 30 September 2025

3,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Motor

Computer

machinery

& fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

2,339

5,728

109,230

19,246

136,543

Additions

-

1,175

-

3,467

4,642

At 30 September 2025

2,339

6,903

109,230

22,713

141,185

DEPRECIATION

At 1 October 2024

925

2,684

43,950

16,966

64,525

Charge for year

353

1,352

16,320

2,488

20,513

At 30 September 2025

1,278

4,036

60,270

19,454

85,038

NET BOOK VALUE

At 30 September 2025

1,061

2,867

48,960

3,259

56,147

At 30 September 2024

1,414

3,044

65,280

2,280

72,018

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

170,981

148,125

Other debtors

24,770

23,965

195,751

172,090

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

29,736

44,535

Taxation and social security

146,347

99,815

Other creditors

34,269

43,863

210,352

188,213

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

20,371

25,927

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

3,704

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Between one and five years

135,564

122,909

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J Seiden.