REGISTERED NUMBER: 07505505 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

TWK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

9

DIRECTORS:

R Khan

I A Khan

REGISTERED OFFICE:

7 Merlin Courtyard

Gatehouse Close

Aylesbury

Buckinghamshire

HP19 8DP

REGISTERED NUMBER:

07505505 (England and Wales)

ACCOUNTANTS:

Danton Partners

7 Merlin Courtyard

Gatehouse Close

Aylesbury

Buckinghamshire

HP19 8DP

FIXED ASSETS

Intangible assets

4

7,024

10,537

Tangible assets

5

782,839

830,096

789,863

840,633

CURRENT ASSETS

Debtors

6

1,563,568

1,624,118

Cash at bank

11,384

-

1,574,952

1,624,118

CREDITORS

Amounts falling due within one year

7

1,297,370

1,277,985

NET CURRENT ASSETS

277,582

346,133

TOTAL ASSETS LESS CURRENT LIABILITIES

1,067,445

1,186,766

CREDITORS

Amounts falling due after more than one year

8

(15,466

)

(132,931

)

PROVISIONS FOR LIABILITIES

10

(53,573

)

(65,032

)

NET ASSETS

998,406

988,803

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

998,306

988,703

SHAREHOLDERS' FUNDS

998,406

988,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 26 October 2026 and were signed on its behalf by:

R Khan - Director

1.	STATUTORY INFORMATION

TWK Ltd 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.

Goodwill

Goodwill being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of thirteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

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 72 (2025 - 75 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

43,907

AMORTISATION

At 1 February 2025

33,370

Charge for year

3,513

At 31 January 2026

36,883

NET BOOK VALUE

At 31 January 2026

7,024

At 31 January 2025

10,537

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

558,712

584,799

7,196

Additions

-

56,932

3,481

At 31 January 2026

558,712

641,731

10,677

DEPRECIATION

At 1 February 2025

12,426

332,964

6,035

Charge for year

-

103,190

1,013

At 31 January 2026

12,426

436,154

7,048

NET BOOK VALUE

At 31 January 2026

546,286

205,577

3,629

At 31 January 2025

546,286

251,835

1,161

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

49,536

32,825

1,233,068

Additions

-

6,182

66,595

At 31 January 2026

49,536

39,007

1,299,663

DEPRECIATION

At 1 February 2025

35,563

15,984

402,972

Charge for year

2,794

6,855

113,852

At 31 January 2026

38,357

22,839

516,824

NET BOOK VALUE

At 31 January 2026

11,179

16,168

782,839

At 31 January 2025

13,973

16,841

830,096

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

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

130,005

DEPRECIATION

At 1 February 2025

31,974

Charge for year

27,992

At 31 January 2026

59,966

NET BOOK VALUE

At 31 January 2026

70,039

At 31 January 2025

98,031

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

236,557

285,818

Other debtors

1,327,011

1,338,300

1,563,568

1,624,118

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

91,430

121,583

Other loan

15,400

15,400

Hire purchase contracts (see note 9)

35,024

37,868

Trade creditors

26,067

25,434

Tax

36,397

83,715

Social security and other taxes

20,164

6,026

VAT

35,934

56,473

Other creditors

643,332

606,106

Directors' current accounts

382,591

293,368

Accruals and provisions

11,031

32,012

1,297,370

1,277,985

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other loans - 2-5 years

15,466

101,883

Hire purchase contracts (see note 9)

-

31,048

15,466

132,931

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

35,024

37,868

Between one and five years

-

31,048

35,024

68,916

10.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

53,573

65,032

Deferred

tax

£

Balance at 1 February 2025

65,032

Provided during year

(11,459

)

Balance at 31 January 2026

53,573

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary Shares

100

100

100

12.	RELATED PARTY DISCLOSURES

Included in the other creditors is the sum of £382,591 (2025 : £293,367) due to the director R Khan. This is an interest-free loan and is repayable on demand.

Included in the other debtors is the sum of £383,365 (2025 : £352,625) and £250,067 (2025 : £449,972) due from RWK Properties Ltd and Castle Mount Properties Ltd respectively. R Khan controls RWK Properties Ltd and Castle Mount Properties Ltd by virtue of his shareholding in the companies. The loan is an interest-free loan and is repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

R Khan is the ultimate controlling party by virtue of his shareholding in the company.

14.

CHARGES

Lloyds Bank Plc holds fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixture, fixed plant & machinery.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Danton Partners

7 Merlin Courtyard

Gatehouse Close

Aylesbury

Buckinghamshire

HP19 8DP

26 October 2026