TinyTax TinyTax OC453110 Members Small Company Accounts 22 July 2024 31 July 2025 31 July 2025 No description of principal activity false 30 March 2026 2 iso4217:GBP xbrli:pure OC453110 2023-07-22 2024-07-31 OC453110 2025-07-31 OC453110 2024-07-22 2025-07-31 OC453110 2024-07-31 OC453110 countries:EnglandWales 2024-07-22 2025-07-31 OC453110 uk-bus:FRS102 2024-07-22 2025-07-31 OC453110 uk-bus:SmallCompaniesRegimeForAccounts 2024-07-22 2025-07-31 OC453110 uk-bus:AuditExempt-NoAccountantsReport 2024-07-22 2025-07-31 OC453110 uk-bus:FilletedAccounts 2024-07-22 2025-07-31 OC453110 uk-bus:PartnerLLP1 2024-07-22 2025-07-31 OC453110 core:WithinOneYear 2025-07-31 OC453110 core:WithinOneYear 2024-07-31 OC453110 core:AfterOneYear 2025-07-31 OC453110 core:AfterOneYear 2024-07-31 OC453110 uk-bus:LimitedLiabilityPartnershipLLP 2024-07-22 2025-07-31 OC453110 curr:PoundSterling 2024-07-22 2025-07-31

# UPSCLD LLP

Company Registration Number
OC453110
(England and Wales)

## Small Company Accounts

For the Period from 22 July 2024 to 31 July 2025

Prepared in accordance with the small companies regime
of the Companies Act 2006 and FRS 102

1

# UPSCLD LLP

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-8

2

# UPSCLD LLP

## Balance sheet

As at 31 July 2025

| 2025 £
Current assets | 14,963
Creditors: amounts falling due within one year | 0
Net current assets (liabilities) | 14,963
Total assets less current liabilities | 14,963
Total net assets (liabilities) | 14,963
Capital and reserves | 14,963

3

# UPSCLD LLP

## Balance sheet continued

For the period ending 31 July 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

Designated Members' responsibilities:

- The members have not required the LLP to obtain an audit of its accounts for the year in question in accordance with section 476;
- The designated members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

The accounts were approved by the Members and authorised for issue on 30 March 2026.

Dmytro Intsin

4

# UPSCLD LLP

## Notes to the Financial Statements

for the Period from 22 July 2024 to 31 July 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

# UPSCLD LLP

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the small companies regime of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

This is the company's first period of trading. No comparative figures are presented.

6

# UPSCLD LLP

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 2

7

# UPSCLD LLP

## Notes to the Financial Statements (continued)

### 4. Debtors

Debtors comprise amounts receivable at the balance sheet date.

| 2025 £
Trade and other debtors | 14,963

8