TPP Limited
Unaudited Financial Statements
For the year ended 31 March 2026
Pages for Filing with Registrar
Company Registration No. 06014938 (England and Wales)
TPP Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
TPP Limited
Balance Sheet
As at 31 March 2026
Page 1
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
2
1
1
Current assets
Debtors
3
277,967
267,637
Creditors: amounts falling due within one year
4
(4,498)
(1,620)
Net current assets
273,469
266,017
Net assets
273,470
266,018
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
273,468
266,016
Total equity
273,470
266,018

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
11/06/2026
11 June 2026
and are signed on its behalf by:
T MORRISS
..............................................
Mr T D Morriss
Director
Company Registration No. 06014938
TPP Limited
Notes to the Financial Statements
For the year ended 31 March 2026
Page 2
1
Accounting policies
Company information

TPP Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor 9 Appold Street, London, United Kingdom, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable in respect of services provided by the company as a corporate member, net of VAT.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments at fair value.

1.6
Equity instruments

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

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

TPP Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
Page 3
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
1
1

TPP Limited is a member of SPPARC Architecture LLP, of which Director T Morriss is also a member. TPP Limited has contributed £1 of capital to SPPARC Architecture LLP and is due a percentage of profits as a designated member.

3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
277,967
267,637
4
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
1,748
1,620
Other creditors
2,750
-
0
4,498
1,620
TPP Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2026
Page 4
5
Related party transactions

Included within other debtors is £2 7 7,96 7 (2025: £2 6 7,6 37 ) due from SPPARC Architecture LLP, a Limited Liability Partnership of which both TPP Limited and T Morriss, the director, are designated members.

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