Company No: 11682116 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A-M Collier
	J Wayne

REGISTERED OFFICE	35 Craigweil Avenue
	Radlett
	WD7 7ET
	United Kingdom

COMPANY NUMBER

11682116 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	31.12.2025		30.11.2024
		£		£
Fixed assets
Investments	3	1		1
		1		1
Current assets
Debtors	4	0		92,118
Cash at bank and in hand		322,042		317,072
		322,042		409,190
Creditors: amounts falling due within one year	5	( 143,691)		( 254,405)
Net current assets		178,351		154,785
Total assets less current liabilities		178,352		154,786
Net assets		178,352		154,786
Capital and reserves
Called-up share capital		200		200
Profit and loss account		178,152		154,586
Total shareholders' funds		178,352		154,786

For the financial period ending 31 December 2025 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 financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of TWOTW Immersive Limited (registered number: 11682116) were approved and authorised for issue by the Board of Directors on 08 September 2026. They were signed on its behalf by:

J Wayne Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

TWOTW Immersive Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 35 Craigweil Avenue, Radlett, WD7 7ET, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The company changed its accounting reference date to 31 December 2025 (from 30 November 2025) and as a result, these financial statements report on a period of 396 days. The previous accounting period covered 365 days and therefore the two periods are not entirely comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT where applicable.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	Period from 01.12.2024 to 31.12.2025		Year ended 30.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 December 2024	1		1
At 31 December 2025	1		1
Carrying value at 31 December 2025	1		1
Carrying value at 30 November 2024	1		1

4. Debtors

	31.12.2025		30.11.2024
	£		£
Trade debtors	0		90,000
Other debtors	0		2,118
	0		92,118

5. Creditors: amounts falling due within one year

	31.12.2025		30.11.2024
	£		£
Trade creditors	388		360
Taxation and social security	84,335		95,964
Other creditors	58,968		158,081
	143,691		254,405

6. Related party transactions

At the year-end, the company was owed £nil (2024 - £1,918) by the directors of the company, in respect of an interest free loan which is repayable on demand.