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Registered Number: OC449630


 

 

 

TISST LLP



Abridged Accounts
 


Period of accounts

Start date: 06 April 2025

End date: 05 April 2026
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 05 April 2026 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................

TOP NOTCH ACCOUNTANTS LIMITED
46 Monarch Drive
Sittingbourne
SITTINGBOURNE
ME10 2GE
27 August 2026
1
 
 
Notes
 
2026
£
  2025
£
Fixed assets      
Tangible fixed assets 3 415,247    415,247 
415,247    415,247 
Current assets      
Net current assets  
 
Total assets less current liabilities 415,247    415,247 
Creditors: amount falling due after more than one year (271,851)   (271,851)
Net assets 143,396    143,396 
 

Represented by:
Amounts due from members (29,974)   (20,540)
Members' other interest
Members' capital 143,396    143,396 
Revaluation Reserves 20,540    6,370 
Other reserves 9,434    14,170 
173,370    163,936 

143,396    143,396 
 

Total members' interests
Amounts due from members (29,974)   (20,540)
Members' other interests 173,370    163,936 
143,396    143,396 
 


For the year ending 05 April 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................

Designated Member
Date approved by the members: 27 August 2026
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General Information
TISST LLP is a limited liability partnership, registered in , registration number OC449630, registration address 46 Monarch Drive, Kemsley, Sittingbourne, KENT, ME10 2GE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 4 (2025 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 06 April 2025 415,247    415,247 
Additions  
Disposals  
At 05 April 2026 415,247    415,247 
Depreciation
At 06 April 2025  
Charge for year  
On disposals  
At 05 April 2026  
Net book values
Closing balance as at 05 April 2026 415,247    415,247 
Opening balance as at 06 April 2025 415,247    415,247 


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