Company registration number: 10530325
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Twisted Tree Yorkshire Limited
Pages for filing with the Registrar
Company registration number: 10530325
Twisted Tree Yorkshire Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 85,400 88,793
85,400 88,793
Current assets
Stocks 42,750 33,450
Debtors 5 347 1,546
Cash at bank and in hand 361,928 298,998
405,025 333,994
Creditors: amounts falling due within one year
6 (196,884) (170,669)
Net current assets 208,141 163,325
Total assets less current liabilities 293,541 252,118
Provisions for liabilities (21,350) (20,634)
NET ASSETS 272,191 231,484
Capital and reserves
Called up share capital 100 100
Profit and loss account 272,091 231,384
TOTAL EQUITY 272,191 231,484
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10530325
Twisted Tree Yorkshire Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 16 October 2026 and signed on its behalf by:
Mr C Beal, Director Mr C Beal, Director
16 October 2026 16 October 2026
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Twisted Tree Yorkshire Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Twisted Tree Yorkshire Limited is a private company registered in England and Wales. Its registered number is 10530325. The company is limited by shares. Its registered office is The Mexboro Arms, Whitwood Common Lane, Castleford, WF10 5PT.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Leasehold improvements - 25% straight line
Plant and machinery etc.:
Plant and machinery - 25% straight line
Fixtures & fittings - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Twisted Tree Yorkshire Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 32 (2025 - 30).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 70,100 160,096 230,196
Additions - 30,143 30,143
At 31 March 2026 70,100 190,239 260,339
Depreciation
At 1 April 2025 42,653 98,750 141,403
Charge for year 7,686 25,850 33,536
At 31 March 2026 50,339 124,600 174,939
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Twisted Tree Yorkshire Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets - continued
Net book value
At 31 March 2026 19,761 65,639 85,400
At 31 March 2025 27,447 61,346 88,793
5 Debtors
2026 2025
£ £
Prepayments and accrued income 347 1,546
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 34,317 -
Amounts owed to directors 65,893 73,397
Other creditors 8,971 5,538
Taxation 36,773 6,494
VAT payable 49,785 47,608
Accruals and deferred income 1,145 37,632
196,884 170,669
7 Controlling party
The ultimate controlling party is Mr C D Beal Jnr by virtue of his shareholding.
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