REGISTERED NUMBER: 05295000 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

TPA STUDIO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T N Platt

P S S Thomas

P S Thomas

E J Drysdale

Mrs N G Drysdale

SECRETARY:

T N Platt

REGISTERED OFFICE:

33a St Lukes Road

Maidenhead

Berkshire

SL6 7DN

REGISTERED NUMBER:

05295000 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

22,621

38,859

CURRENT ASSETS

Stocks

10,500

31,765

Debtors

5

232,139

197,435

Cash at bank and in hand

148,293

128,827

390,932

358,027

CREDITORS

Amounts falling due within one year

6

132,014

89,142

NET CURRENT ASSETS

258,918

268,885

TOTAL ASSETS LESS CURRENT LIABILITIES

281,539

307,744

CREDITORS

Amounts falling due after more than one year

7

(27,019

)

(36,583

)

PROVISIONS FOR LIABILITIES

(4,298

)

(7,383

)

NET ASSETS

250,222

263,778

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

249,222

262,778

SHAREHOLDERS' FUNDS

250,222

263,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

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 and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 4 August 2026 and were signed on its behalf by:

T N Platt - Director

1.	STATUTORY INFORMATION

TPA Studio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The assets of the scheme are held separately from those of the company in independently administered schemes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

45,600

59,990

105,590

Additions

5,859

-

5,859

Disposals

(4,753

)

-

(4,753

)

At 31 March 2026

46,706

59,990

106,696

DEPRECIATION

At 1 April 2025

36,735

29,996

66,731

Charge for year

7,099

14,998

22,097

Eliminated on disposal

(4,753

)

-

(4,753

)

At 31 March 2026

39,081

44,994

84,075

NET BOOK VALUE

At 31 March 2026

7,625

14,996

22,621

At 31 March 2025

8,865

29,994

38,859

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Reclassification/transfer

59,990

At 31 March 2026

59,990

DEPRECIATION

Charge for year

14,998

Reclassification/transfer

29,996

At 31 March 2026

44,994

NET BOOK VALUE

At 31 March 2026

14,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

220,912

190,970

Amounts owed by participating interests

-

13

Other debtors

11,227

6,452

232,139

197,435

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,768

10,437

Hire purchase contracts

6,796

5,458

Trade creditors

6,015

155

Amounts owed to group undertakings

5,016

-

Amounts owed to participating interests

-

6,000

Taxation and social security

108,142

63,067

Other creditors

3,277

4,025

132,014

89,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,768

Hire purchase contracts

27,019

33,815

27,019

36,583

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

33,815

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company occupies premises owned by a director, rents paid in the year amounted to £24,000 (2025 £24,000). Nothing is outstanding at the year end for rents.

10.	RELATED PARTY DISCLOSURES

At 31 March 2026 other creditors include loans made to the company by Thames Valley Design Consultants Limited, the parent company of TPA Studio Limited, amounting to £5,016 (2025 £6,000). The loans are interest free with no fixed date for repayment.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.

The ultimate controlling party is Thames Valley Design ConsultingLimited.