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Company Registration No. 10665690 (England and Wales)
TPSE Ltd Unaudited accounts for the year ended 31 March 2026
TPSE Ltd Unaudited accounts Contents
Page
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TPSE Ltd Company Information for the year ended 31 March 2026
Directors
S Ravindran Dr V Ravindran
Company Number
10665690 (England and Wales)
Registered Office
10 Pembroke Avenue Pinner Middlesex HA5 1JP
Accountants
TFA Accountants Limited Arena Business Centre Holyrood Close Poole Dorset BH17 7FJ
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TPSE Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
340,754 
344,762 
Tangible assets
1,854 
5,028 
Investments
- 
25,695 
342,608 
375,485 
Current assets
Debtors
23,729 
(8,774)
Cash at bank and in hand
56,766 
27,262 
80,495 
18,488 
Creditors: amounts falling due within one year
(298,296)
(283,044)
Net current liabilities
(217,801)
(264,556)
Total assets less current liabilities
124,807 
110,929 
Provisions for liabilities
Deferred tax
(523)
(955)
Net assets
124,284 
109,974 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
189,698 
193,189 
Profit and loss account
(65,514)
(83,315)
Shareholders' funds
124,284 
109,974 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by
S Ravindran Director Company Registration No. 10665690
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TPSE Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
TPSE Ltd is a private company, limited by shares, registered in England and Wales, registration number 10665690. The registered office is 10 Pembroke Avenue, Pinner, Middlesex, HA5 1JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
2 years - straight line
Intangible fixed assets
Intangible assets are stated at their revalued amount at the end of the year.
Investments
Investments in shares are included at fair value.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2025
344,762 
Revaluations
(4,008)
At 31 March 2026
340,754 
Amortisation
At 1 April 2025
- 
At 31 March 2026
- 
Net book value
At 31 March 2026
340,754 
At 31 March 2025
344,762 
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TPSE Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2025
11,319 
At 31 March 2026
11,319 
Depreciation
At 1 April 2025
6,291 
Charge for the year
3,174 
At 31 March 2026
9,465 
Net book value
At 31 March 2026
1,854 
At 31 March 2025
5,028 
6
Investments
Other investments 
£ 
Valuation at 1 April 2025
25,695 
Disposals
(25,695)
Valuation at 31 March 2026
- 
7
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,507 
(8,774)
Amounts due from group undertakings etc.
10,222 
- 
23,729 
(8,774)
8
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
13,674 
- 
Loans from directors
284,622 
283,044 
298,296 
283,044 
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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