ACCOUNTS - Final Accounts preparation

Registered number: 15032941

TWINLEAF LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

TWINLEAF LIMITED

REGISTERED NUMBER: 15032941

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	850		188
Cash at bank and in hand	5	9,207		10,000
		10,057		10,188
Creditors: amounts falling due within one year	6	(36,339)		(26,370)
Net current liabilities			(26,282)		(16,182)
Total assets less current liabilities			(26,282)		(16,182)

Net liabilities			(26,282)		(16,182)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(26,382)	(16,282)
		(26,282)	(16,182)

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 profit and loss account 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:

D R Middleton

Director

Date: 31 July 2026

The notes on pages 3 to 4 form part of these financial statements.

TWINLEAF LIMITED

REGISTERED NUMBER: 15032941

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

TWINLEAF LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Twinleaf Limited is a private company, limited by shares, registered in England and Wales, registration number 15032941. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London W1W 8BE.

The principal activity of the company is continued to be that of software development.

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The director has reviewed the financial circumstances of the company and confirms that it continues to receive support from its director. The director is satisfied that the company will be able to satisfy its financial obligations for at least 12 months from the date of signature of the financial statements, which have been prepared on the going concern basis.

2.3

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors, and loans with related parties.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

TWINLEAF LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Debtors

					2025	2024
					£	£


Prepayments	850	188

5.	Cash
		2025	2024
		£	£

	Cash at bank and in hand	9,207	10,000

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Other creditors	28,606	22,662
Accruals	7,733	3,708
	36,339	26,370

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

8.	Transactions with the director

At the year end, the company owed £690 (2024 - £690) to the director. This loan is unsecured, interest free and repayable on demand.