TWP Accounting LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC327359

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		463,040		319,669
Tangible Assets	5		30,690		24,639
Investments	6		84,077		184,564

			577,807		528,872
CURRENT ASSETS
Debtors	7	2,168,553		1,774,867
Cash at bank and in hand		4,567		139,835

		2,173,120		1,914,702
Creditors: Amounts Falling Due Within One Year	8	(902,626 )		(867,839 )

NET CURRENT ASSETS (LIABILITIES)			1,270,494		1,046,863

TOTAL ASSETS LESS CURRENT LIABILITIES			1,848,301		1,575,735

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,848,301		1,575,735

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		848,301		575,735

			848,301		575,735

Equity
Members' other interests
Members' capital		1,000,000		1,000,000

			1,000,000		1,000,000

			1,848,301		1,575,735

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			848,301		575,735
Members' other interests			1,000,000		1,000,000

			1,848,301		1,575,735

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TWP Accounting LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Paul Hawksley Limited

Designated Member

18/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TWP Accounting LLP is a limited liability partnership, incorporated in England & Wales, registered number OC327359 . The Registered Office is The Old Rectory, Church, Surrey, KT13 8DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line over 10 years
Fixtures & Fittings	Straight line over 3-5 years
Computer Equipment	Straight line over 3-5 years

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 69 (2025: 63)

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TWP Accounting LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	1,629,193
Additions	383,276

As at 31 March 2026	2,012,469

Amortisation
As at 1 April 2025	1,309,524
Provided during the period	239,905

As at 31 March 2026	1,549,429

Net Book Value
As at 31 March 2026	463,040

As at 1 April 2025	319,669

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	23,214	52,214	96,864	172,292
Additions	-	15,647	-	15,647

As at 31 March 2026	23,214	67,861	96,864	187,939

Depreciation
As at 1 April 2025	11,994	49,460	86,199	147,653
Provided during the period	2,321	2,451	4,824	9,596

As at 31 March 2026	14,315	51,911	91,023	157,249

Net Book Value
As at 31 March 2026	8,899	15,950	5,841	30,690

As at 1 April 2025	11,220	2,754	10,665	24,639

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TWP Accounting LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	184,564
Additions	8,275
Disposals	(25,000 )
Revaluations	(83,762 )

As at 31 March 2026	84,077

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	84,077

As at 1 April 2025	184,564

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,265,562	1,002,673
Other debtors	833,711	619,637
Amounts owed by group undertakings	69,280	152,557

	2,168,553	1,774,867

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	123,684	186,458
Bank loans and overdrafts	286,604	255,719
Other taxes and social security	62,476	46,443
VAT	298,108	259,261
Other creditors	-	10,687
Accruals and deferred income	130,505	109,271
Amounts owed to group undertakings	1,249	-

	902,626	867,839

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