ACCOUNTS - Final Accounts preparation

Registered number: 15915391

TWC HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

TWC HOLDCO LIMITED

REGISTERED NUMBER: 15915391

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		1,000,000
			1,000,000
Current assets
Debtors: amounts falling due within one year	5	187,294
		187,294
Total assets less current liabilities			1,187,294

Net assets			1,187,294

Capital and reserves
Called up share capital	6	1,000,727
Profit and loss account		186,567
		1,187,294

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of comprehensive income 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 on 18 August 2026.

B Farsian

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

TWC HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

TWC Holdco Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is C/O Master Auto Glass, 4 Cumberland Avenue, Park Royal, London, United Kingdom, NW10 7QL.
The company is a holding company.
The company was incorporated on 23 August 2024. These are the company's first financial statements and they cover period from incorporation to 31 December 2025.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland 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.

The following principal accounting policies have been applied:

2.2

Going concern

The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Employees

The average monthly number of employees, including directors, during the period was 2.

Page 2

TWC HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	Additions	1,000,000
	At 31 December 2025	1,000,000

On 29 October 2024, the Company acquired the entire issued share capital of The Windscreen Company Limited as part of a demerger and group reorganisation by a Company under common control. The consideration for the acquisition was satisfied by the issue of 100,000,000 Ordinary A shares of £0.01 each at par value.

Debtors

					2025
					£


	Amounts owed by group undertakings	186,567
	Called up share capital not paid	727
		187,294

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100,072,741 Ordinary B shares of £0.01 each	1,000,727

On incorporation, the company issued 72,741 Ordinary shares of £0.01 each at par.
On 29 October 2024, the existing Ordinary shares of £0.01 each were redesignated as Ordinary B shares of £0.01 each.
On 29 October 2024, the company issued further 100,000,000 Ordinary B shares of £0.01 each at par value in consideration for the transfer of the entire issued share capital of The windscreen Company Limited to the Company as part of a demerger and group reorganisation under common control.

Page 3

TWC HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Related party transactions

At the period end, the company was owed £186,567 from its subsidiary.
During the year, the Company acquired the entire issued share capital of The Windscreen Company Limited from Winborn Investments Holdings Limited, a company under common control, as part of a demerger and group reorganisation. The consideration for the acquisition was satisfied by the issue of 100,000,000 Ordinary B shares of £0.01 each by the Company. The transaction did not result in any change in the ultimate ownership or control of the Group.

8.	Controlling party

There is no ultimate controlling party.

Page 4