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COMPANY REGISTRATION NUMBER: 09201009

TWD Trading Limited

Filleted Unaudited Abridged Financial Statements

31 March 2026

TWD Trading Limited

Abridged Financial Statements

Year Ended 31 March 2026

Contents | Pages

Officers and professional advisers | 1

Abridged statement of financial position | 2 to 3

Notes to the abridged financial statements | 4 to 6

TWD Trading Limited

Officers and Professional Advisers

The board of directors | Mr T I Day
| Mrs W P Day

Registered office | 16 Taverners Drive
| Ramsey
| Huntingdon
| Cambridgeshire
| England
| PE26 1SF

Accountants | SR Howell & Co
| Chartered Certified Accountants
| 88 High Street
| Ramsey
| Huntingdon
| Cambs
| PE26 1BS

TWD Trading Limited

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 191,683 | 123,664

Current assets

Debtors | 98 | 98
Cash at bank and in hand | 5,067 | 16,654
| ------- | --------
| 5,165 | 16,752

Creditors: amounts falling due within one year | ( 212,563) | ( 221,358)
| --------- | ---------
Net current liabilities | ( 207,398) | ( 204,606)
| --------- | ---------
Total assets less current liabilities | ( 15,715) | ( 80,942)

Provisions

Taxation including deferred tax | ( 7,907) | –
| -------- | --------
Net liabilities | ( 23,622) | ( 80,942)
| -------- | --------

Capital and reserves

Called up share capital | 2 | 2
Other reserves | 32,741 | –
Profit and loss account | ( 56,365) | ( 80,944)
| -------- | --------
Shareholders deficit | ( 23,622) | ( 80,942)
| -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

TWD Trading Limited

Abridged Statement of Financial Position (continued)

31 March 2026
These abridged financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:
„„„„„„„„„„„„„
Mrs W P Day Director
Company registration number: 09201009

TWD Trading Limited

Notes to the Abridged Financial Statements

Year Ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Taverners Drive, Ramsey, Huntingdon, Cambridgeshire, PE26 1SF, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
3.1 Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
3.2 Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
3.3 Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
3.4 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold Property | - | 2% straight line
| Fixtures & Fittings | - | 20% reducing balance

3.5 Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3.6 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

| £
Cost or valuation |
At 1 April 2025 | 156,005
Revaluations | 68,260
Transfers | ( 27,612)
| ---------
At 31 March 2026 | 196,653
| ---------
Depreciation |
At 1 April 2025 | 32,341
Charge for the year | 241
Other movements | ( 27,612)
| ---------
At 31 March 2026 | 4,970
| ---------
Carrying amount |
At 31 March 2026 | 191,683
| ---------
At 31 March 2025 | 123,664
| ---------

6. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2026
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Two directors | ( 211,053) | 8,254 | ( 202,799)
|  | --------- | ------- | ---------

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Two directors | ( 219,197) | 8,144 | ( 211,053)
|  | --------- | ------- | ---------