Transport Planning Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03476060 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Transport Planning Associates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J S Clarke

Mr J P Darrall

Mr R D Ekstrand

Mr N P Hanks

Mr J Hopkins

Mr R T B Lyons

SECRETARY:

Miss J L Justice

REGISTERED OFFICE:

3 Martinfield

Welwyn Garden City

Hertfordshire

AL7 1HG

REGISTERED NUMBER:

03476060 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

FIXED ASSETS

Tangible assets

4

32,772

40,989

CURRENT ASSETS

Debtors

5

2,158,610

2,181,695

Cash at bank

470,131

751,308

2,628,741

2,933,003

CREDITORS

Amounts falling due within one year

6

(1,506,137

)

(1,969,313

)

NET CURRENT ASSETS

1,122,604

963,690

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,155,376

1,004,679

CREDITORS

Amounts falling due after more than
one year

7

-

(25,000

)

PROVISIONS FOR LIABILITIES

(7,500

)

(9,500

)

NET ASSETS

1,147,876

970,179

CAPITAL AND RESERVES

Called up share capital

10

255

Retained earnings

1,147,621

969,924

SHAREHOLDERS' FUNDS

1,147,876

970,179

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mr J S Clarke - Director

1.	STATUTORY INFORMATION

Transport Planning Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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 estimated useful life.

Fixtures and fittings

-

at varying rates on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

111,181

Additions

21,291

Disposals

(5,731

)

At 31 March 2026

126,741

DEPRECIATION

At 1 April 2025

70,192

Charge for year

29,508

Eliminated on disposal

(5,731

)

At 31 March 2026

93,969

NET BOOK VALUE

At 31 March 2026

32,772

At 31 March 2025

40,989

5.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

1,167,959

1,037,019

Amounts owed by group undertakings

508,416

508,458

Other debtors

360,057

458,884

2,036,432

2,004,361

Amounts falling due after more than one year:

Other debtors

122,178

177,334

Aggregate amounts

2,158,610

2,181,695

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts (see note 8)

25,000

50,000

Trade creditors

152,701

118,683

Taxation and social security

450,317

402,610

Other creditors

878,119

1,398,020

1,506,137

1,969,313

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Bank loans (see note 8)

-

25,000

8.

LOANS

The bank loan is secured.

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

172,325

181,781

Between one and five years

441,164

503,527

In more than five years

104,500

170,500

717,989

855,808

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

25,500

Ordinary A

1p

255

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

Mr J S Clarke

Balance outstanding at start of year

47,579

87,497

Amounts advanced

-

18,256

Amounts repaid

(23,219

)

(58,174

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

24,360

47,579

Mr J P Darrall

Balance outstanding at start of year

80,343

63,547

Amounts advanced

-

25,700

Amounts repaid

(14,541

)

(8,904

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

65,802

80,343

Mr R D Ekstrand

Balance outstanding at start of year

75,908

65,047

Amounts advanced

-

19,275

Amounts repaid

(21,597

)

(8,414

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

54,311

75,908

Mr D E Ford

Balance outstanding at start of year

-

64,251

Amounts repaid

-

(64,251

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Mr N P Hanks

Balance outstanding at start of year

17,490

-

Amounts advanced

-

19,275

Amounts repaid

(8,162

)

(1,785

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,328

17,490

Mr J Hopkins

Balance outstanding at start of year

9,129

40,249

Amounts advanced

5,000

3,754

Amounts repaid

(14,129

)

(34,874

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

9,129

Mr R T B Lyons

Balance outstanding at start of year

42,589

12,000

Amounts advanced

21,000

42,589

Amounts repaid

(63,589

)

(12,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

42,589

J Hopkins, R T B Lyons, and J S Clarke have loans with annual interest rates at 2% p.a. above the prevailing HMRC rate of beneficial loans.

J P Darrall, R D Ekstrand, N P Hanks, and J S Clarke have loans with annual interest rates at 2.25% p.a. above the prevailing HMRC rate of beneficial loans.