REGISTERED NUMBER: 06734872 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

TPP (COVENTRY) LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

34,350

12,271

CURRENT ASSETS

Debtors

5

108,237

98,315

Cash at bank and in hand

117,173

90,276

225,410

188,591

CREDITORS

Amounts falling due within one year

6

123,474

74,542

NET CURRENT ASSETS

101,936

114,049

TOTAL ASSETS LESS CURRENT LIABILITIES

136,286

126,320

PROVISIONS FOR LIABILITIES

8,623

3,068

NET ASSETS

127,663

123,252

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

127,563

123,152

SHAREHOLDERS' FUNDS

127,663

123,252

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 13 July 2026 and were signed on its behalf by:

Mr N C Stevens - Director

K J Wood - Director

1.	STATUTORY INFORMATION

TPP (Coventry) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06734872

Registered office:

Number 3

Siskin Drive

Middlemarch Business Park

Coventry

CV3 4FJ

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 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.

The company's year end was changed to 31 December last year and therefore the comparatives in these financial statements cover a period of 9 months. As a result, the comparative period, year ended 31 March 2024, will not be entirely comparable.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to taxation and provisions are its critical accounting policies.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The company has continued to prepare the financial statements on a going concern basis and deem this appropriate. The directors do not consider that a material uncertainty about the going concern status currently exists. The parent company will continue to support this company for a period of no less than 12 months from the date of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

20,403

Additions

29,718

At 31 December 2025

50,121

DEPRECIATION

At 1 January 2025

8,132

Charge for year

7,639

At 31 December 2025

15,771

NET BOOK VALUE

At 31 December 2025

34,350

At 31 December 2024

12,271

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

49,653

33,347

Amounts owed by group undertakings

46,797

50,262

Other debtors

11,787

14,706

108,237

98,315

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

11,474

13,092

Taxation and social security

47,715

41,532

Other creditors

64,285

19,918

123,474

74,542

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Adele Lawton (Senior Statutory Auditor)

for and on behalf of Lawton Bradford Accountants Ltd

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Stairways (Holdings) Limited, incorporated in England & Wales, which is the parent of the smallest and largest group preparing consolidated financial statements that include the company.The registered office is Southam Drive, Southam, Warwickshire, CV47 0FA