Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29true2022-10-01falseprivide freight services30trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12904604 2022-10-01 2024-02-29 12904604 2021-10-01 2022-09-30 12904604 2024-02-29 12904604 2022-09-30 12904604 c:Director1 2022-10-01 2024-02-29 12904604 d:ComputerEquipment 2022-10-01 2024-02-29 12904604 d:ComputerEquipment 2024-02-29 12904604 d:ComputerEquipment 2022-09-30 12904604 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-01 2024-02-29 12904604 d:CurrentFinancialInstruments 2024-02-29 12904604 d:CurrentFinancialInstruments 2022-09-30 12904604 d:Non-currentFinancialInstruments 2024-02-29 12904604 d:Non-currentFinancialInstruments 2022-09-30 12904604 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12904604 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 12904604 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 12904604 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 12904604 d:ShareCapital 2024-02-29 12904604 d:ShareCapital 2022-09-30 12904604 d:RetainedEarningsAccumulatedLosses 2024-02-29 12904604 d:RetainedEarningsAccumulatedLosses 2022-09-30 12904604 c:OrdinaryShareClass1 2022-10-01 2024-02-29 12904604 c:OrdinaryShareClass1 2024-02-29 12904604 c:FRS102 2022-10-01 2024-02-29 12904604 c:AuditExempt-NoAccountantsReport 2022-10-01 2024-02-29 12904604 c:FullAccounts 2022-10-01 2024-02-29 12904604 c:PrivateLimitedCompanyLtd 2022-10-01 2024-02-29 12904604 e:PoundSterling 2022-10-01 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12904604














TEMOORE FREIGHT UK LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

 
TEMOORE FREIGHT UK LTD
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 6


 
TEMOORE FREIGHT UK LTD
REGISTERED NUMBER:12904604

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
30 September
2024
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
340
-

Current assets
  

Debtors: amounts falling due within one year
 5 
81,463
-

Cash at bank and in hand
  
1,721
100

  
83,184
100

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(105,509)
-

Net current (liabilities)/assets
  
 
 
(22,325)
 
 
100

Creditors: amounts falling due after more than one year
  
(20,000)
-

  

Net (liabilities)/assets
  
(41,985)
100


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(42,085)
-

  
(41,985)
100


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1

 
TEMOORE FREIGHT UK LTD
REGISTERED NUMBER:12904604
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 November 2024.




O K Frederiksen
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TEMOORE FREIGHT UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

1.


General information

The Company's legal form is that of a private limited liability company registered in England & Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, WD6 1JD.

The Company commenced trading on 31 May 2023.

The activity of the Company is that of providing freight services.
The Company's functional and presentational currency is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company had net liabilities amounting to £41,985 (2022 - net assets £100) at the Statement of Financial Position date.
The Company benefits from the ongoing support of its benefactors and the expectation of the directors is that the Company will continue to receive such financial support as may be required to enable it to meet its liabilities as they fall due for at least twelve months from the date of their approval of the financial statements and accordingly they have continued to adopt the going concern basis.

 
2.3

Revenue

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.
Turnover is recognised in the period in which the service is provided.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.5

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
TEMOORE FREIGHT UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short term debtors are measured at the transaction price.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty
on notice of not more than 24 hours.

 
2.10

Creditors

Short term creditors are measured at the transaction price.

Page 4

 
TEMOORE FREIGHT UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.11

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.


3.


Employees

The directors were the only employees of the Company during the current and preceding period.



4.


Tangible fixed assets







Computer equipment

£



Cost or valuation


Additions
393



At 29 February 2024

393



Depreciation


Charge for the period on owned assets
53



At 29 February 2024

53



Net book value



At 29 February 2024
340



At 30 September 2022
-

Page 5

 
TEMOORE FREIGHT UK LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

5.


Debtors

29 February
30 September
2024
2022
£
£


Trade debtors
79,103
-

Other debtors
2,360
-

81,463
-



6.


Creditors: Amounts falling due within one year

29 February
30 September
2024
2022
£
£

Trade creditors
55,175
-

Other taxation and social security
7,699
-

Other creditors
35,135
-

Accruals
7,500
-

105,509
-



7.


Creditors: Amounts falling due after more than one year

29 February
30 September
2024
2022
£
£

Other loans
20,000
-



8.


Share capital

29 February
30 September
2024
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100


 
Page 6