Tiwani Promotions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07646352

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		234,266		265,945

			234,266		265,945
CURRENT ASSETS
Stocks	5	200,673		200,673
Debtors	6	291,900		317,313
Cash at bank and in hand		85,939		54,834

		578,512		572,820
Creditors: Amounts Falling Due Within One Year	7	(314,306 )		(272,016 )

NET CURRENT ASSETS (LIABILITIES)			264,206		300,804

TOTAL ASSETS LESS CURRENT LIABILITIES			498,472		566,749

Creditors: Amounts Falling Due After More Than One Year	8		(1,727,032 )		(1,417,476 )

NET LIABILITIES			(1,228,560 )		(850,727 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(1,228,660 )		(850,827 )

SHAREHOLDERS' FUNDS			(1,228,560)		(850,727)

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Tiwani Promotions Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the Administrator and signed on the Administrator's behalf by Yiannis Koumettou.

24/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tiwani Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07646352 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, HA7 1JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the lease term
Plant & Machinery	15% per annum reducing balance basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2025	249,028	84,041	333,069
Additions	-	140	140

As at 31 December 2025	249,028	84,181	333,209

...CONTINUED

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Tiwani Promotions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	29,053	38,071	67,124
Provided during the period	24,903	6,916	31,819

As at 31 December 2025	53,956	44,987	98,943

Net Book Value
As at 31 December 2025	195,072	39,194	234,266

As at 1 January 2025	219,975	45,970	265,945

5. Stocks

	2025	2024
	£	£
Finished goods	200,673	200,673

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	123,750	97,675
Due after more than one year
Trade debtors	-	13,238
Other debtors	168,150	206,400

	168,150	219,638

	291,900	317,313

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	175,155	185,049
Bank loans and overdrafts	9,642	10,268
Other creditors	90,581	57,469
Taxation and social security	38,928	19,230

	314,306	272,016

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	9,641
Directors' loan account	1,727,032	1,407,835

	1,727,032	1,417,476

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Tiwani Promotions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Later than five years	1,439,616	1,606,110

	1,439,616	1,606,110

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