Registered Number:
Scotland
Period of accounts
Start date: 23 September 2025
End date: 31 March 2026
Contents Page
For the year ended 31 March 2026
Accountants' report
Balance sheet
Notes to the financial statements
TPIAP LIMITED Annual report and Statement of accounts for the period ending 31 March 2026 |
Accountants' Report |
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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. ...................................................
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TPIAP LIMITED Balance Sheet As at 31 March 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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TPIAP LIMITED Annual report and Statement of accounts for the period ending 31 March 2026 | |||||||||||
Notes to the Abridged Financial Statements | |||||||||||
1. Accounting PoliciesTurnover 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.
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