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Registration number: 03468850

T.S.P. Computer Aided Design Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

T.S.P. Computer Aided Design Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

T.S.P. Computer Aided Design Limited

Company Information

Director | T S Phipps

Registered office | Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

T.S.P. Computer Aided Design Limited

(Registration number: 03468850)
Balance Sheet as at 30 November 2025

| Note | 30 November 2025 £ | 30 November 2024 £
Current assets |  |  |
Debtors | 5 | 19,140 | 34,744
Cash at bank and in hand |  | 52,212 | 31,112
|  | 71,352 | 65,856
Creditors: Amounts falling due within one year | 6 | (34,042) | (29,090)
Net assets |  | 37,310 | 36,766
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 37,308 | 36,764
Shareholders' funds |  | 37,310 | 36,766

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. Preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year end and of its profit or loss for each financial year.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 August 2026

T S Phipps Director

T.S.P. Computer Aided Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The director is not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis are therefore deemed appropriate.

Revenue recognition

Turnover represents amounts receivable for computer aided design, draughting and consultancy services provided during the year, excluding VAT. Revenue is recognised as services are provided and the company becomes entitled to consideration.

T.S.P. Computer Aided Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Tax

Tax on profit represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from the profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the year.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and the corresponding tax bases used to compute taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for temporary differences to the extent that it is probable that taxable profits will be available to utilise the timing difference.that are expected to apply to the reversal of the timing difference.
Deferred tax liabilities and assets are measured at tax rates that are expected to apply in the period the liability is settled or the asset realised. The measurement of deferred tax liabilities and assets reflects the tax consequences in which the company expects to recover or settle the underlying amount of its assets and liabilities.

Tangible assets

Equipment, fixtures and fittings are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is charged to write off the cost of assets, less their estimated residual value, over their estimated useful lives on a straight-line basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

T.S.P. Computer Aided Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 6,405 | 6,405
At 30 November 2025 | 6,405 | 6,405
Depreciation
At 1 December 2024 | 6,405 | 6,405
At 30 November 2025 | 6,405 | 6,405
Carrying amount
At 30 November 2025 | - | -

5 | Debtors

Current | 30 November 2025 £ | 30 November 2024 £
Trade debtors | 19,140 | 34,744
| 19,140 | 34,744

T.S.P. Computer Aided Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 30 November 2025 £ | 30 November 2024 £
Due within one year |  |
Taxation and social security | 31,837 | 26,273
Other creditors | 2,205 | 2,817
| 34,042 | 29,090