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Registered Number: SC863901
Scotland

TPIAP LIMITED

Abridged Accounts

Period of accounts

Start date: 23 September 2025

End date: 31 March 2026

TPIAP LIMITED

Contents Page

For the year ended 31 March 2026

Accountants' report

Balance sheet

Notes to the financial statements

Neil David BAILEY

The company's principal activity during the year was the acquisition, ownership and letting of residential investment property.

Accountants' Report

Accountants' Report

For the year ended 31 March 2026

You consider that the company is exempt from an audit for the year ended 31 March 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

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


19 September 2026

 Notes2026
£
2026
Fixed Assets
Investment Properties 55,133
  55,133
2026
Current Assets
Debtors 84
Cash at bank and in hand 1,345
  1,429
2026
Creditors: amounts falling due within one year (556)
Net Current Assets 873
   
Total Assets less current liabilities 56,006
Creditors: amounts falling due after more than one year (68,125)
Net Assets (12,119)
2026
   
Capital and reserves
Called up share capital32
Profit and loss account (12,123)
Shareholders' funds (12,121)

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.

Directors' responsibilities

1. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

2. 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 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 19 September 2026 and were signed by:

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

Neil David BAILEY

Director

Notes to the Abridged Financial Statements

General Information

TPIAP LIMITED is a private company, limited by shares, registered in Scotland, registration number SC863901.

The accounts are presented in £ sterling.

1. Accounting Policies

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.

Turnover

Turnover represents the amounts derived from the provision of goods and services which fall within the company's ordinary activities, stated net of value added tax.

Taxation

Taxation for the year comprises current and deferred tax. Current tax is measured at the amount of tax expected to be payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Dividends

Equity dividends are recognised when they become legally payable.

Investment properties

Investment properties are measured at fair value at each reporting date, with changes in fair value recognised in the profit and loss account.

2. Average number of employees

During the year the average number of employees was 0.

3. Share Capital and Reserves

 2026
£
Called up Share Capital2
Other Reserves
Shares and Reserves2