TW Restaurant 1 Limited

TW Restaurant 1 Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Current assets
Debtors	3	5,299	167,137
Cash at bank and in hand		1	1
		5,300	167,138
Creditors: amount falling due within one year	4	(5,299)	(72,787)
Net current assets		1	94,351

Total assets less current liabilities		1	94,351
Creditors: amount falling due after more than one year	5	0	(93,646)
Net assets		1	705

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		0	704
Shareholders' funds		1	705

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 19 October 2026 and were signed by:

-------------------------------
A Claridge
Director

TW Restaurant 1 Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

TW Restaurant 1 Limited is a private company, limited by shares, registered in England and Wales, registration number 13133422, registration address The Wilderness, 27 Warstone Lane, Birmingham, B18 6JQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

The Company has transferred the significant risks and rewards of ownership to the buyer

The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

The amount of revenue can be measured reliably;

It is probable that the Company will receive the consideration due under the transaction; and

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.

Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 5).

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	167,137
Amount Owed by Group Undertakings	5,299	0
	5,299	167,137

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	0	42,612
Taxation and Social Security	5,299	30,175
	5,299	72,787

Creditors: amount falling due after more than one year

	2026 £		2025 £
Amounts Owed to Group Undertakings	0		93,646
	0		93,646

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1