ACCOUNTS - Final Accounts preparation

Company registration number: 05739311

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	TWINSTACKS LIMITED


TWINSTACKS LIMITED

COMPANY INFORMATION

Director	S C Withers


Registered number	05739311


Registered office	Moray House
	18 Cleves Wood
	Weybridge
	Surrey
	KT13 9TH


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


TWINSTACKS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


TWINSTACKS LIMITED REGISTERED NUMBER:05739311

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	4		292,884		292,884
			292,884		292,884
Current assets
Stocks		60,664		59,144
Debtors: amounts falling due within one year	5	12,391		360
Cash at bank and in hand		88,113		72,182
		161,168		131,686
Creditors: amounts falling due within one year	6	(65,611)		(81,670)
Net current assets			95,557		50,016
Total assets less current liabilities			388,441		342,900

Net assets			388,441		342,900

Capital and reserves
Called up share capital	1	1
Profit and loss account	388,440	342,899
	388,441	342,900

Page 1


TWINSTACKS LIMITED REGISTERED NUMBER:05739311

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S C Withers

Director

Date: 23 June 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


TWINSTACKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Twinstacks Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

The revenue shown in the profit and loss account represents rental income, as well as amounts receivable for services provided during the year in the normal course of business, net of trade discounts, VAT and other sales and related taxes.

Revenue is either recognised on work completed, rental income received, or in the case of ongoing service contracts revenue represents the value of work done in the year including estimates of amounts not invoiced.

2.3

Investment property

Investment property is carried at fair value determined annually by the director derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.4

Stocks

Stock is valued on the basis of direct cost. No element of profit is included in the valuation of stock.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3


TWINSTACKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Employees

The average monthly number of employees, including the director, during the year was 1 (2025 - 1).

4.	Investment property

		Long term leasehold investment property
		£
	Valuation
	At 1 April 2025	292,884
	At 31 March 2026	292,884

The 2026 valuations were made by the director, on an open market value for existing use basis.

Debtors

					2026	2025
					£	£


Other debtors	12,095	-
Prepayments and accrued income	296	360
	12,391	360

Page 4


TWINSTACKS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	14,872	7,433
VAT liability	1,931	1,796
Other creditors	44,976	68,976
Accruals and deferred income	3,832	3,465
	65,611	81,670

7.	Transactions with the director
	At the start of the year the director was owed £976 (2025 - £616). During the year the director received advances of £Nil (2025 - £Nil) and made payments on behalf of the company of £Nil (2025 - £360). As at 31 March 2026, the director was owed £976. No interest has been charged on this amount and the loan is repayable on demand.

Page 5