Two Knights Rights Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03202710

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	-		186
Cash at bank and in hand		107,111		97,535

		107,111		97,721
Creditors: Amounts Falling Due Within One Year	5	(9,013 )		(661 )

NET CURRENT ASSETS (LIABILITIES)			98,098		97,060

TOTAL ASSETS LESS CURRENT LIABILITIES			98,098		97,060

NET ASSETS			98,098		97,060

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			98,096		97,058

SHAREHOLDERS' FUNDS			98,098		97,060

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

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Lord Andrew Lloyd Webber Director	Sir Timothy Rice Director	Mr John Cohen Director
02/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Two Knights Rights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03202710 . The registered office is 2 St. Giles Square, London, WC2H 8AP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	186

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	661	661
Taxation and social security	8,352	-

	9,013	661

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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Two Knights Rights Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Related Party Transactions

During the year royalties were payable to the directors, Lord Andrew Lloyd Webber and Sir Timothy Miles Bindon Rice of £450,000 and £1,049,144 retrospectivley (2025: £525,000 each). Royalties were paid during the year of £3,690 to Heartaches Limited, a company which is owned by a trust of which Sir Timothy Miles Bindon Rice and Mr John Cohen are both trustees. The company received legal services to the value of £58,584 (2025: £55,622) from Clintons Solicitors, a firm in which Mr. John Cohen is a partner. The legal services were provided on normal commercial terms. The company also received royalties of £1,610,963 (2025: £1,172,885) from The Really Useful Group Limited, a company in which Lord Andrew Lloyd Webber is a director.

8. Ultimate Controlling Party

The company is controlled by the directors, Lord Andrew Lloyd Webber and Sir Timothy Miles Bindon Rice, by virtue of their combined ownership of 100% of the voting share capital.

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