IRIS Accounts Production v23.3.0.418 06993121 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure069931212022-03-31069931212023-03-31069931212022-04-012023-03-31069931212021-03-31069931212021-04-012022-03-31069931212022-03-3106993121ns16:EnglandWales2022-04-012023-03-3106993121ns15:PoundSterling2022-04-012023-03-3106993121ns11:Director12022-04-012023-03-3106993121ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3106993121ns11:SmallEntities2022-04-012023-03-3106993121ns11:AuditExemptWithAccountantsReport2022-04-012023-03-3106993121ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3106993121ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3106993121ns11:FullAccounts2022-04-012023-03-3106993121ns11:RegisteredOffice2022-04-012023-03-3106993121ns6:CurrentFinancialInstruments2023-03-3106993121ns6:CurrentFinancialInstruments2022-03-3106993121ns6:ShareCapital2023-03-3106993121ns6:ShareCapital2022-03-3106993121ns6:RetainedEarningsAccumulatedLosses2023-03-3106993121ns6:RetainedEarningsAccumulatedLosses2022-03-3106993121ns6:MotorVehicles2022-04-012023-03-3106993121ns6:ComputerEquipment2022-04-012023-03-3106993121ns6:PlantMachinery2022-03-3106993121ns6:MotorVehicles2022-03-3106993121ns6:ComputerEquipment2022-03-3106993121ns6:PlantMachinery2022-04-012023-03-3106993121ns6:PlantMachinery2023-03-3106993121ns6:MotorVehicles2023-03-3106993121ns6:ComputerEquipment2023-03-3106993121ns6:PlantMachinery2022-03-3106993121ns6:MotorVehicles2022-03-3106993121ns6:ComputerEquipment2022-03-3106993121ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3106993121ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-31
REGISTERED NUMBER: 06993121 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

TEMFERN (UK) LIMITED

TEMFERN (UK) LIMITED (REGISTERED NUMBER: 06993121)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

TEMFERN (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: W J Arrowsmith





REGISTERED OFFICE: 20 Havelock Road
Hastings
East Sussex
TN34 1BP





REGISTERED NUMBER: 06993121 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

TEMFERN (UK) LIMITED (REGISTERED NUMBER: 06993121)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,635 21,578

CURRENT ASSETS
Debtors 5 12,532 20,239
Cash at bank 10,727 39,577
23,259 59,816
CREDITORS
Amounts falling due within one year 6 24,895 27,062
NET CURRENT (LIABILITIES)/ASSETS (1,636 ) 32,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,999

54,332

PROVISIONS FOR LIABILITIES 3,161 4,100
NET ASSETS 11,838 50,232

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 11,837 50,231
SHAREHOLDERS' FUNDS 11,838 50,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 November 2023 and were signed by:





W J Arrowsmith - Director


TEMFERN (UK) LIMITED (REGISTERED NUMBER: 06993121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Temfern (UK) 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.

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.The directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover
Turnover represents net invoiced sales of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 1 (2022 - 1 ) .

TEMFERN (UK) LIMITED (REGISTERED NUMBER: 06993121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 - 36,675 12,793 49,468
Additions 328 - 846 1,174
At 31 March 2023 328 36,675 13,639 50,642
DEPRECIATION
At 1 April 2022 - 16,045 11,845 27,890
Charge for year 82 5,158 877 6,117
At 31 March 2023 82 21,203 12,722 34,007
NET BOOK VALUE
At 31 March 2023 246 15,472 917 16,635
At 31 March 2022 - 20,630 948 21,578

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 12,519 20,226
Other debtors 13 13
12,532 20,239

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 394 175
Tax 14,043 14,523
Social security and other taxes 440 66
VAT 7,673 11,084
Directors' current accounts 599 78
Accrued expenses 1,746 1,136
24,895 27,062

7. RELATED PARTY DISCLOSURES

At the period end the company owed the director £599 (2022: £78). This loan is interest free and payable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TEMFERN (UK) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director 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, we have prepared for your approval the financial statements of Temfern (UK) Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Temfern (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Temfern (UK) Limited and state those matters that we have agreed to state to the director of Temfern (UK) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Temfern (UK) Limited and its director for our work or for this report.

It is your duty to ensure that Temfern (UK) Limited 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 Temfern (UK) Limited. You consider that Temfern (UK) Limited 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 Temfern (UK) Limited. 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.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


9 November 2023