Twimler Group Limited - Accounts to registrar (filleted) - small 18.1

Twimler Group Limited - Accounts to registrar (filleted) - small 18.1


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REGISTERED NUMBER: 09882121(England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2017

for

Twimler Group Limited

Twimler Group Limited (Registered number: 09882121)






Contents of the Financial Statements
for the Year Ended 30 September 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

Twimler Group Limited

Company Information
for the Year Ended 30 September 2017







DIRECTOR: Mr S M Khosravi





REGISTERED OFFICE: Unit 209
160 Fleet Street
Blackfriars
London
EC4A 2DQ





REGISTERED NUMBER: 09882121(England and Wales)





ACCOUNTANTS: Jelliff Lamprey Partnership Limited
8th Floor
Connect Centre
Kingston Crescent
Portsmouth
Hampshire
PO2 8QL

Twimler Group Limited (Registered number: 09882121)

Balance Sheet
30 September 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Investments 3 197,824 -

CURRENT ASSETS
Debtors 4 1 200
Cash at bank and in hand 56,024 -
56,025 200
CREDITORS
Amounts falling due within one year 5 250,293 40
NET CURRENT (LIABILITIES)/ASSETS (194,268 ) 160
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,556

160

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,555 159
SHAREHOLDERS' FUNDS 3,556 160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the director on 11 May 2018and were signed by:





Mr S M Khosravi- Director


Twimler Group Limited (Registered number: 09882121)

Notes to the Financial Statements
for the Year Ended 30 September 2017

1. STATUTORY INFORMATION

Twimler Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

These financial statements for the year ended 30 September 2017 are the first financial statements that comply
with FRS 102 Section 1A applicable to small entities. The date of transition is 20 November 2015.

The transition to FRS 102 Section 1A for small entities has resulted in no changes to the accounting policies used
previously.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement,
as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that
evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and subsequently measured at amortised cost using the effective interest
method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price.
Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of
the company.

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.


Twimler Group Limited (Registered number: 09882121)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2017

2. ACCOUNTING POLICIES - continued
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.

3. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 434,347
Disposals (240,091 )
Share of profit/(loss) 3,568
At 30 September 2017 197,824
NET BOOK VALUE
At 30 September 2017 197,824

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Amounts owed by group undertakings - 199
Other debtors 1 1
1 200

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Amounts owed to group undertakings 249,801 -
Taxation and social security 492 40
250,293 40

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Twimler Group Limited

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Twimler Group Limited for the year ended 30 September 2017 which comprise the Statement of
Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from
information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Twimler Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Twimler Group Limited and state those matters that we have agreed to state to the director of Twimler Group Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Twimler Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Twimler Group Limited. You consider that Twimler Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Twimler Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Jelliff Lamprey Partnership Limited
8th Floor
Connect Centre
Kingston Crescent
Portsmouth
Hampshire
PO2 8QL


11 May 2018