TWNTY7 LTD


Director	OGUNKOYA, Folabi Babatunde


Registered Address	8 Minories
	London
	EC3N 1BJ


Registered Number	15517554 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	31 Oct 2025		28 Feb 2025
		£	£	£	£
Fixed assets
Tangible assets	3		59,892		67,747
			59,892		67,747
Current assets
Debtors	4	456,637		-
Cash at bank and on hand		8,597		164,693
		465,234		164,693
Creditors amounts falling due within one year	5	(259,387)		(223,770)
Net current assets (liabilities)			205,847		(59,077)
Total assets less current liabilities			265,739		8,670
Creditors amounts falling due after one year			(117,832)		-
Net assets			147,907		8,670
Capital and reserves
Called up share capital			1		1
Profit and loss account			147,906		8,669
Shareholders' funds			147,907		8,670

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the 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) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

OGUNKOYA, Folabi Babatunde
Director
Registered Company No. 15517554

TWNTY7 LTD

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	6

2.	Average number of employees


		2025		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 25	70,692
	At 31 October 25	70,692
	Depreciation and impairment
	At 01 March 25	2,946
	Charge for year	7,854
	At 31 October 25	10,800
	Net book value
	At 31 October 25	59,892
	At 28 February 25	67,747

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Other debtors	456,637	-
Total	456,637	-

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Trade creditors / trade payables	12,000	-
Taxation and social security	73,266	3,198
Other creditors	173,371	219,732
Accrued liabilities and deferred income	750	840
Total	259,387	223,770

6.	Related party transactions
	As at the balance sheet date, the company was owed £339,637 by Cococure Ltd, £63,000 by Cococure Minories Ltd and £54,000 by Timbo Estates Limited. In addition the company owed £148,901 to Cococure House Ltd and £10,000 to STX.NG Ltd. All companies are related parties by virtue of their common control by Folabi Ogunkoya. All amounts are included within other debtors and other creditors respectively.

Related party transactions

As at the balance sheet date, the company was owed £339,637 by Cococure Ltd, £63,000 by Cococure Minories Ltd and £54,000 by Timbo Estates Limited. In addition the company owed £148,901 to Cococure House Ltd and £10,000 to STX.NG Ltd. All companies are related parties by virtue of their common control by Folabi Ogunkoya. All amounts are included within other debtors and other creditors respectively.