Company registration number: 01337630
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Barntwist Limited
Pages for filing with the Registrar
Company registration number: 01337630
Barntwist Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 51,406 56,343
51,406 56,343
Current assets
Stocks 42,587 44,328
Debtors 125,929 181,593
Cash at bank and in hand 606,135 554,249
774,651 780,170
Creditors: amounts falling due within one
year 		(207,007) (300,631)
Net current assets 567,644 479,539
Total assets less current liabilities 619,050 535,882
NET ASSETS 619,050 535,882
Capital and reserves
Called up share capital 2 2
Profit and loss account 619,048 535,880
TOTAL EQUITY 619,050 535,882
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 01337630
Barntwist Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 2 June 2026 and signed on its behalf by:
Mr E Ah Ling, Director Mrs S Ah Ling, Director
2 June 2026 2 June 2026
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Barntwist Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Barntwist Limited is a private company registered in England and Wales. Its registered number is 01337630. The company is limited by shares. Its registered office is 269 Old Kent Road, London, London, SE1 5LU.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short Leasehold - Evenly Over the term of the lease
Plant and machinery etc.:
Improvements to Property - 10% reducing balance
Fixtures & Fittings - 15% reducing balance
Computer Equipment - 15% reducing balance
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Barntwist Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 10 (2024 - 9).
4 Intangible assets
Goodwill
£
Cost
At 1 January 2025 3,500
At 31 December 2025 3,500
Amortisation
At 1 January 2025 3,500
At 31 December 2025 3,500
Net book value
At 31 December 2025 -
At 31 December 2024 -
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Barntwist Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 January 2025 110,331 187,863 298,194
Additions - 2,566 2,566
At 31 December 2025 110,331 190,429 300,760
Depreciation
At 1 January 2025 110,331 131,520 241,851
Charge for year - 7,503 7,503
At 31 December 2025 110,331 139,023 249,354
Net book value
At 31 December 2025 - 51,406 51,406
At 31 December 2024 - 56,343 56,343
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