REGISTERED NUMBER: 04568441 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

TWA Warehousing & Distribution Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W Ashton

Mrs M Ashton

SECRETARIES:

T W Ashton

T W Ashton

REGISTERED OFFICE:

Bromborough Point

Old Hall Road

Bromborough

Wirral

CH62 3NX

REGISTERED NUMBER:

04568441 (England and Wales)

ACCOUNTANTS:

Triton Accountancy Services Ltd

The Office

Moor Lane Farm

Downall Green Road

Ashton in Makerfield

WN4 0NA

FIXED ASSETS

Tangible assets

4

113,818

124,737

CURRENT ASSETS

Debtors

5

799,555

699,877

Cash at bank and in hand

178,016

109,187

977,571

809,064

CREDITORS

Amounts falling due within one year

6

699,742

592,360

NET CURRENT ASSETS

277,829

216,704

TOTAL ASSETS LESS CURRENT LIABILITIES

391,647

341,441

CREDITORS

Amounts falling due after more than one year

7

-

(1,190

)

PROVISIONS FOR LIABILITIES

9

(28,342

)

(12,077

)

NET ASSETS

363,305

328,174

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

363,303

328,172

SHAREHOLDERS' FUNDS

363,305

328,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

T W Ashton - Director

1.	STATUTORY INFORMATION

TWA Warehousing & Distribution Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on cost and 5% on reducing balance

Computer equipment

-

15% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

152,265

28,334

17,785

29,230

227,614

Additions

1,898

-

-

-

1,898

At 31 December 2025

154,163

28,334

17,785

29,230

229,512

DEPRECIATION

At 1 January 2025

61,287

20,660

2,628

18,302

102,877

Charge for year

8,411

1,534

1,232

1,640

12,817

At 31 December 2025

69,698

22,194

3,860

19,942

115,694

NET BOOK VALUE

At 31 December 2025

84,465

6,140

13,925

9,288

113,818

At 31 December 2024

90,978

7,674

15,157

10,928

124,737

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

14,500

DEPRECIATION

At 1 January 2025

and 31 December 2025

1,329

NET BOOK VALUE

At 31 December 2025

13,171

At 31 December 2024

13,171

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

489,873

509,778

Amounts owed by group undertakings

163,031

53,031

Other debtors

1,161

1,161

Accruals

15,797

11,182

Prepayments

97,291

104,530

Deposits Paid

32,402

20,195

799,555

699,877

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

31

31

Hire purchase contracts

891

9,609

Trade creditors

419,261

381,872

Tax

14,353

-

Social security and other taxes

53,990

24,661

VAT

113,782

107,929

Other creditors

59,802

54,575

Accruals and deferred income

500

500

Accrued expenses

37,132

13,183

699,742

592,360

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

-

1,190

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

31

31

Hire purchase contracts

891

10,799

922

10,830

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

28,342

31,045

Tax losses carried forward

-

(18,968

)

28,342

12,077

Deferred

tax

£

Balance at 1 January 2025

12,077

Provided during year

16,265

Balance at 31 December 2025

28,342