REGISTERED NUMBER: 10961811 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Twenty20 Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Solowiej

SECRETARY:

Mr K Parchimowicz

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

10961811 (England and Wales)

FIXED ASSETS

Investment property

5

1,250,000

1,188,935

CURRENT ASSETS

Debtors: amounts falling due within one year

6

620,217

459,565

Debtors: amounts falling due after more than one year

6

-

150,259

Cash at bank

51,513

235,874

671,730

845,698

CREDITORS

Amounts falling due within one year

7

848,826

924,047

NET CURRENT LIABILITIES

(177,096

)

(78,349

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,072,904

1,110,586

CREDITORS

Amounts falling due after more than one year

8

(386,177

)

(482,572

)

PROVISIONS FOR LIABILITIES

(100,091

)

(105,928

)

NET ASSETS

586,636

522,086

CAPITAL AND RESERVES

Called up share capital

10

10

Fair value reserve

10

382,214

321,149

Retained earnings

204,412

200,927

SHAREHOLDERS' FUNDS

586,636

522,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

Mr P Solowiej - Director

1.	STATUTORY INFORMATION

Twenty20 Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,188,935

Revaluations

61,065

At 31 December 2025

1,250,000

NET BOOK VALUE

At 31 December 2025

1,250,000

At 31 December 2024

1,188,935

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

116,627

Valuation in 2023

17,000

Valuation in 2024

291,250

Valuation in 2025

61,065

Cost

764,058

1,250,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

764,058

764,058

Investment property was valued on an open market basis on 31 December 2025 by the directors .

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

620,217

459,565

Amounts falling due after more than one year:

Other debtors

-

150,259

Aggregate amounts

620,217

609,824

Other debtors include inter company loans of £620,217 (2024 - £609,824).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

62,189

58,628

Amounts owed to group undertakings

767,840

847,840

Taxation and social security

15,882

14,664

Other creditors

2,915

2,915

848,826

924,047

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

386,177

482,572

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

159,743

227,036

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

448,366

541,200

Barclays Bank PLC holds a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

This also includes a cross guarantee with all group companies, 2020 Hold Co Ltd 15063650 and 2020 Furniture Design Ltd 07693067.

Kensington Mortgage Company Limited holds a fixed charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery. This is on the basis that they provide a mortgage over the residential property.

10.

RESERVES

Fair

value

reserve

£

At 1 January 2025

321,149

Revaluation movement

61,065

At 31 December 2025

382,214