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TW Investments Office Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 15868777
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Woodcock, Timothy Alfred

Registered office | Standish Hall Farm Beech Walk
| Off Wood Lane
| Standish
| WN6 0YQ

Registered number | 15868777

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Investments
| 4 |
10,950,000
10,010,000
10,950,000
10,010,000
Current assets
Debtors
1,479,447
-
Cash at bank and in hand
3,826,976
9,612,097
5,306,423
9,612,097
Creditors
Amounts falling due within one year
| 5 |
(15,956,213)
(19,519,095)
(15,956,213)
(19,519,095)
Net current assets (liabilities)
(10,649,790)
(9,906,998)
Total assets less current liabilities
300,210
103,002
Net assets (liabilities)
300,210
103,002
Capital and reserves
Called up share capital
1
1
Profit and loss account
300,209
103,001
Total equity
300,210
103,002

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

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

Woodcock, Timothy Alfred Woodcock, Timothy Alfred Director |

Company registration number 15868777

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

### 2.3. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.4. Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

### 2.5. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

### 3. Employees

The average number of employees during the year was 1 (2025: 1).

### 4. Fixed asset investments

Other investments
Total
£
£
Cost
At 1 April 2025
10,010,000
10,010,000
Additions
940,000
940,000
At 31 March 2026
10,950,000
10,950,000
Impairment
At 31 March 2026
-
-
Net book value
At 31 March 2026
10,950,000
10,950,000
At 31 March 2025
10,010,000
10,010,000

### 5. Creditors due within one year

2026
2025
£
£
Other creditors
15,890,477
19,484,761
Taxation and social security
65,736
34,334
Total
15,956,213
19,519,095

Loans from related parties of £10.010m (2025: £10.010m) are unsecured, interest-free and repayable on demand.

### 6. Related party transactions

The company received a loan of £10.010m (2025: £10.010m) from a company under the common control of the shareholder. The loan from the related party is unsecured, interest-free and repayable on demand.