REGISTERED NUMBER: OC416523 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

TSP Wealth LLP

Page

General Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Rakesh Satija

Rajeev Satija

Mrs S Patel

Mrs S Satija

REGISTERED OFFICE:

255 - 261 Horn Lane

London

W3 9EH

REGISTERED NUMBER:

OC416523 (England and Wales)

ACCOUNTANTS:

Kumar Business Consultants Ltd

Chartered Certified Accountants

255 - 261 Horn Lane

London

W3 9EH

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of TSP Wealth LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of TSP Wealth LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TSP Wealth LLP and state those matters that we have agreed to state to the members of TSP Wealth LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that TSP Wealth LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TSP Wealth LLP. You consider that TSP Wealth LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of TSP Wealth LLP. For this reason, 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 statutory financial statements.

Kumar Business Consultants Ltd

Chartered Certified Accountants

255 - 261 Horn Lane

London

W3 9EH

Date: .............................................

FIXED ASSETS

Tangible assets

4

157

668

Investments

5

484,322

379,507

484,479

380,175

CURRENT ASSETS

Stocks

41,575

85,504

Debtors

6

2,824,912

2,263,215

Cash at bank

24,031

1,708

2,890,518

2,350,427

CREDITORS

Amounts falling due within one year

7

2,888,675

2,370,781

NET CURRENT ASSETS/(LIABILITIES)

1,843

(20,354

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

486,322

359,821

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

386,322

259,821

MEMBERS' OTHER INTERESTS

Capital accounts

100,000

100,000

486,322

359,821

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

386,322

259,821

Members' other interests

100,000

100,000

Amounts due from members

6

(2,824,912

)

(2,257,198

)

(2,338,590

)

(1,897,377

)

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:

Rakesh Satija - Designated member

Rajeev Satija - Designated member

1.	STATUTORY INFORMATION

TSP Wealth 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

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

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Work-in-progress

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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 14 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,312

8,988

10,300

DEPRECIATION

At 1 April 2025

1,103

8,529

9,632

Charge for year

52

459

511

At 31 March 2026

1,155

8,988

10,143

NET BOOK VALUE

At 31 March 2026

157

-

157

At 31 March 2025

209

459

668

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

379,507

Additions

60,000

Revaluations

44,815

At 31 March 2026

484,322

NET BOOK VALUE

At 31 March 2026

484,322

At 31 March 2025

379,507

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2022

33,899

Valuation in 2023

(1,376

)

Valuation in 2024

94,464

Valuation in 2025

(98,108

)

Valuation in 2026

104,815

Cost

350,628

484,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts due from members

2,824,912

2,257,198

Other debtors

-

6,017

2,824,912

2,263,215

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,000

-

Social security and other taxes

26,065

17,682

Pensions

531

-

VAT

19,151

22,400

Other creditors

2,828,388

2,187,356

Accruals and deferred income

8,540

143,343

2,888,675

2,370,781

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loan and other debts due to members rank equally in relation to other creditors.