REGISTERED NUMBER: OC357129 (England and Wales)

TCA (SHREWSBURY) LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A H Tudor Limited

Martin Reader Ltd

EJMW Limited

Alexander And Rose Limited

CLMW Limited

REGISTERED OFFICE:

Third floor

21 St Mary's Street

Shrewsbury

Shropshire

SY1 1ED

REGISTERED NUMBER:

OC357129 (England and Wales)

ACCOUNTANTS:

TCA (Shrewsbury) LLP

Sequoia House

Anchorage Avenue

Shrewsbury Business Park

Shrewsbury

Shropshire

SY2 6FG

FIXED ASSETS

Tangible assets

4

10,905

19,046

CURRENT ASSETS

Stocks

5

161,000

130,000

Debtors

6

565,835

672,165

Cash at bank

158,333

57,158

885,168

859,323

CREDITORS

Amounts falling due within one year

7

182,376

200,262

NET CURRENT ASSETS

702,792

659,061

TOTAL ASSETS LESS CURRENT LIABILITIES

713,697

678,107

CREDITORS

Amounts falling due after more than one year

8

-

10,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

713,697

668,107

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

713,697

668,107

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

713,697

668,107

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 September 2026 and were signed by:

CLMW Limited - Designated member

Alexander And Rose Limited - Designated member

1.	STATUTORY INFORMATION

TCA (Shrewsbury) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 annual useful life:

Computer equipment - 3 year straight line

Furniture & fittings - 5 year straight line

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.

Hire purchase and leasing commitments

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

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set of the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 15 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

6,427

26,013

93,689

126,129

Additions

-

-

6,659

6,659

At 31 March 2026

6,427

26,013

100,348

132,788

DEPRECIATION

At 1 April 2025

4,525

18,773

83,785

107,083

Charge for year

1,902

4,576

8,322

14,800

At 31 March 2026

6,427

23,349

92,107

121,883

NET BOOK VALUE

At 31 March 2026

-

2,664

8,241

10,905

At 31 March 2025

1,902

7,240

9,904

19,046

5.

STOCKS

2026

2025

£

£

Work-in-progress

161,000

130,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

509,901

617,594

Other debtors

55,934

54,571

565,835

672,165

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

10,000

Taxation and social security

144,176

156,597

Other creditors

38,200

33,665

182,376

200,262

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

10,000

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans from members total £713,697 (2025: £668,107). These loans are repayable after all other liabilities of the LLP have been settled.