Company No: 12930648 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	807		0
Investments	4	7		7
		814		7
Current assets
Debtors	5	1,148,430		350
Cash at bank and in hand		1,692		71,336
		1,150,122		71,686
Creditors: amounts falling due within one year	6	( 465,088)		( 2,907)
Net current assets		685,034		68,779
Total assets less current liabilities		685,848		68,786
Net assets		685,848		68,786
Capital and reserves
Called-up share capital	7	10		10
Profit and loss account		685,838		68,776
Total shareholders' funds		685,848		68,786

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Twynham Investment Holdings Limited (registered number: 12930648) were approved and authorised for issue by the Board of Directors on 11 June 2026. They were signed on its behalf by:

J G Muldoon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Twynham Investment Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 16 Carbery Avenue, Bournemouth, BH6 3LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 October 2024	0		0
Additions	1,203		1,203
At 30 September 2025	1,203		1,203
Accumulated depreciation
At 01 October 2024	0		0
Charge for the financial year	396		396
At 30 September 2025	396		396
Net book value
At 30 September 2025	807		807
At 30 September 2024	0		0

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 October 2024	7
At 30 September 2025	7
Carrying value at 30 September 2025	7
Carrying value at 30 September 2024	7

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 30.09.2025	Ownership 30.09.2024
Audrayton Court Freehold Limited	Towngate House, 2-8 Parkstone Road, Poole, Dorset, BH15 2PW	Property investment company	Ordinary	100.00%	100.00%
Twynham Property Investments Limited	16 Carbery Avenue, Bournemouth, England, BH6 3LF	Property investment company	Ordinary	100.00%	100.00%
Strategic Real Estate Limited	16 Carbery Avenue, Bournemouth, Dorset, United Kingdom, BH6 3LF	Real estate consultancy	Ordinary	100.00%	100.00%

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	1,147,930		0
Other debtors	500		350
	1,148,430		350

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	100,682		0
Other creditors	364,406		2,907
	465,088		2,907

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10 Ordinary shares of £ 1.00 each	10		10