REGISTERED NUMBER: OC442630 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Tydus Peterborough LLP

Page

General Information

1

Report of the Members

2

Accountants' Report

3

Income Statement

4

Balance Sheet

5

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

Mr W Elphinstone

Mr H E Leighton

Mr J Baruch

Mr J De Stefano

REGISTERED OFFICE:

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

REGISTERED NUMBER:

OC442630 (England and Wales)

ACCOUNTANTS:

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

The members present their report with the financial statements of the LLP for the year ended 30 June 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of property management.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mr W Elphinstone

Mr H E Leighton

Mr J Baruch

Mr J De Stefano

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £107,136 (2025 - £8,323 loss).

MEMBERS' INTERESTS

Each member's subscription to the capital of the LLP is determined by their share of the profit and is repayable following retirement from the LLP.

Details of changes in members' capital in the year ended 30 June 2026 are set out in the Reconciliation of members' interests.

Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. Members draw a proportion of their profit shares monthly during the year in which it is made, with the balance of profits being distributed after the year, subject to the cash requirements of the business.

ON BEHALF OF THE MEMBERS:

Mr H E Leighton - Designated member

30 September 2026

In accordance with the engagement letter, we have prepared for your approval the financial information of Tydus Peterborough LLP for the year ended 30 June 2026 from the entity's accounting records and from information and explanations you have given us.

You have approved the financial information for the year ended 30 June 2026 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

The financial information is provided exclusively to Tydus Peterborough LLP for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

30 September 2026

TURNOVER

362,153

116,997

Administrative expenses

(255,017

)

(125,320

)

OPERATING PROFIT/(LOSS) and

PROFIT/(LOSS) FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

107,136

(8,323

)

FIXED ASSETS

Tangible assets

5

3,022

-

CURRENT ASSETS

Debtors

6

66,026

33,447

Cash at bank

140,495

43,947

206,521

77,394

CREDITORS

Amounts falling due within one year

7

(95,914

)

(30,901

)

NET CURRENT ASSETS

110,607

46,493

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

113,629

46,493

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

113,629

46,493

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

113,629

46,493

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 30 June 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 30 September 2026 and were signed by:

Mr H E Leighton - Designated member

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

46,493

Amount due from members

-

Balance at 1 July 2025

-

46,493

46,493

Profit for the financial year available for discretionary division among members

107,136

-

107,136

Members' interests after profit for the year

107,136

46,493

153,629

Other divisions of profit

(107,136

)

107,136

-

Drawings on account and distributions of profit

-

(40,000

)

(40,000

)

Amount due to members

113,629

Amount due from members

-

Balance at 30 June 2026

-

113,629

113,629

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

54,816

Amount due from members

-

Balance at 1 July 2024

-

54,816

54,816

Loss for the financial year available for discretionary division among members

(8,323

)

-

(8,323

)

Members' interests after loss for the year

(8,323

)

54,816

46,493

Other divisions of loss

8,323

(8,323

)

-

Amount due to members

46,493

Amount due from members

-

Balance at 30 June 2025

-

46,493

46,493

1.	STATUTORY INFORMATION

Tydus Peterborough LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

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

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and fittings - 25% on reducing balance

Financial instruments

The LLP has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the LLP's balance sheet when the LLP 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 off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group entities and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2025 - 6 ) .

4.	OPERATING PROFIT/(LOSS)

The operating profit (2025 - operating loss) is stated after charging:

30.6.26

30.6.25

£

£

Depreciation - owned assets

122

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

3,144

At 30 June 2026

3,144

DEPRECIATION

Charge for year

122

At 30 June 2026

122

NET BOOK VALUE

At 30 June 2026

3,022

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

63,684

32,692

Prepayments

2,342

755

66,026

33,447

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

938

1,730

Amounts owed to related companies

81,271

18,432

Social security and other taxes

2,283

2,394

VAT

7,658

5,978

Other creditors

2,264

818

Accruals and deferred income

1,500

1,549

95,914

30,901

8.	LEASING AGREEMENTS

The LLP leases certain assets under operating lease arrangements, principally relating to motor vehicles and premises.

Lease payments are recognised as an expense in the profit and loss account on a straight-line basis over the lease term.

During the year, the LLP incurred operating lease expenses of £11,472 (2025: £6,638), comprising:

motor vehicle rental: £2,622

rent of premises: £8,850

At the reporting date, the LLP had no material operating lease commitments other than those arising in the ordinary course of business.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loan and other debts due to members rank equally with debts due to unsecured creditors in the event of winding up. These amounts are unsecured and are repayable on demand unless otherwise agreed. No interest is payable on amounts due to members. At the reporting date, the total amount due to members was £170,641 (2025: £46,493).

10.	RELATED PARTY DISCLOSURES

Included within creditors falling due within one year is an amount of £81.271 (2025: £18,432) due to a related company under common control. The loan was interest free and repayable on demand.