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Next accounts due

2026-09-30 (in 4mo)

Last filed for 2024-12-31

Confirmation statement due

2027-02-14 (in 9mo)

Last made up 2026-01-31

Watchouts

None on the register

Cash

£3M

-2.4% vs 2023

Net assets

£18M

+63.1% vs 2023

Employees

12

+33.3% vs 2023

Profit before tax

£7M

+134.6% vs 2023

Accounts

7-year trend · latest reflected 2024-12-31

Metric Trend 2018-12-312019-12-312020-12-312021-12-312022-12-312023-12-312024-12-31
Turnover £3,148,228£1,941,917
Operating profit £1,250,656£335,177
Profit before tax £3,073,458£7,210,107
Net profit £3,073,065£7,211,802
Cash £3,515,320£3,430,236
Total assets less current liabilities £12,331,939£17,772,260
Net assets £10,853,960£17,700,862
Equity £1,042£1,211,787£10,853,960£17,700,862
Average employees 912
Wages £514,534£404,358
Directors' remuneration £21,600£21,600

Values shown as filed in the company's annual accounts. indicates the figure wasn't present under that line item in that period. About these numbers

Year-on-year

FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio Trend 2018-12-312019-12-312020-12-312021-12-312022-12-312023-12-312024-12-31
Operating margin 39.7%17.3%
Net margin 97.6%
Return on capital employed 10.1%1.9%
Gearing (liabilities / total assets) 58.3%65.3%
Current ratio 1.07x0.37x
Interest cover 0.82x2.10x

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Audit & accounting basis

Accounting basis
FRS 102
Reporting scope
Standalone (parent only)
Auditor
Sumer Auditco Limited
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

  1. TORSION DEVELOPMENTS LIMITED · parent
    1. Luna Lifestyle Limited (Formerly Torsion Students Limited) 100% · UK
    2. Torsion (Index House) Limited 100% · UK
    3. Torsion (Index House) Devco Limited 100% · UK
    4. Torsion (Curzon Circle) Limited 100% · UK
    5. Torsion (Tritton Road) Limited 100% · UK
    6. Torsion DR2H (RQ) Limited 100% · UK
    7. Torsion DR2H Devco Limited 100% · UK
    8. Torsion (Flax Place) Limited 100% · UK
    9. Torsion (Flax Place) Devco Limited 100% · UK
    10. Torsion (Flax Place) (Block A Leaseco) Limited 100% · UK
    11. Torsion (Flax Place) (Block B Leaseco) Limited 100% · UK
    12. Torsion (St Johns) Limited 100% · UK

Significant events

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

People

3 active · 1 resigned

Name Role Appointed Born Nationality
DEARDEN, Miles Mark Edward Hilton Director 2019-04-04 Nov 1979 British
SPENCER, Daniel Thomas Director 2018-04-24 Jan 1981 British
WORSLEY, David William Director 2018-09-07 Jan 1984 British
Show 1 resigned officer
Name Role Appointed Resigned
FOSTER, Martin James Secretary 2018-08-14 2020-11-25

Ownership

Persons with significant control

Name Kind Nature of control Notified Status
Mr Daniel Thomas Spencer Individual Shares 50–75%, Voting 50–75%, Appoints directors 2018-04-24 Active

Filing timeline

Last 20 of 74 total filings

Material constitutional events — rename, articles re-file, resolution

  • 2024-09-18 MA Memorandum articles
  • 2024-09-18 RESOLUTIONS Resolution
  • 2024-02-03 MA Memorandum articles
  • 2024-02-03 RESOLUTIONS Resolution
Date Type Category Description
2026-02-12 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2026-02-04 CS01 confirmation-statement Confirmation statement with updates PDF
2025-08-20 AA accounts Accounts with accounts type full PDF
2025-02-05 CS01 confirmation-statement Confirmation statement with updates PDF
2024-12-18 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2024-12-18 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2024-12-10 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF
2024-09-25 AA accounts Accounts with accounts type full PDF
2024-09-18 MA incorporation Memorandum articles
2024-09-18 RESOLUTIONS resolution Resolution
2024-02-23 SH08 capital Capital name of class of shares
2024-02-03 MA incorporation Memorandum articles
2024-02-03 RESOLUTIONS resolution Resolution
2024-01-31 CS01 confirmation-statement Confirmation statement with updates PDF
2024-01-31 PSC04 persons-with-significant-control Change to a person with significant control PDF
2024-01-02 MR04 mortgage Mortgage satisfy charge full PDF
2024-01-02 MR04 mortgage Mortgage satisfy charge full PDF
2024-01-02 MR04 mortgage Mortgage satisfy charge full PDF
2024-01-02 MR04 mortgage Mortgage satisfy charge full PDF
2023-12-22 MR01 mortgage Mortgage create with deed with charge number charge creation date PDF

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
3

last 12 months

Capital events
0

last 24 months

Officers appointed
0

last 12 months

Officers resigned
0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

Official Companies House page