REGISTERED NUMBER: 08572835 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 March 2026

for

TWM E8 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms A Clark

P A Purver

REGISTERED OFFICE:

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

REGISTERED NUMBER:

08572835 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

550,070

550,070

550,070

550,070

CURRENT ASSETS

Debtors

6

376

54,361

Cash at bank

70

5,716

446

60,077

CREDITORS

Amounts falling due within one year

7

298,532

312,062

NET CURRENT LIABILITIES

(298,086

)

(251,985

)

TOTAL ASSETS LESS CURRENT LIABILITIES

251,984

298,085

CREDITORS

Amounts falling due after more than one year

8

8,018

15,190

NET ASSETS

243,966

282,895

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

243,766

282,695

SHAREHOLDERS' FUNDS

243,966

282,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

P A Purver - Director

1.	STATUTORY INFORMATION

TWM E8 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

For annual licenses or support contracts paid annually in advance, income is deferred and released over the life of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

760

Disposals

(760

)

At 31 March 2026

-

DEPRECIATION

At 1 February 2025

760

Eliminated on disposal

(760

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 March 2026

550,070

NET BOOK VALUE

At 31 March 2026

550,070

At 31 January 2025

550,070

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

175

54,160

Other debtors

201

201

376

54,361

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,127

10,127

Trade creditors

106,854

90,446

Amounts owed to group undertakings

29,593

37,493

Taxation and social security

70,681

91,719

Other creditors

81,277

82,277

298,532

312,062

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

8,018

15,190

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

£1

200

200

10.	RELATED PARTY DISCLOSURES

At the year end, the company owed £28,543 (2025: £27,543) to iRIS Health Solutions Limited, a company in which P A Purver and A Clark are directors.

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of Roughly West Limited (45%) and Lincolnshire and District Medical Services Limited (30%).