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Registered Number: 11526970
England and Wales

 

 

 

WE ARE TEMPT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director R L Gibson
Registered Number 11526970
Registered Office 23 Toddbrook Close
West Didsbury
Manchester
M20 1NB
Accountants Houghtons
Chartered Certified Accountants
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 August 2024
Director
The director who served the company throughout the year was as follows:
R L Gibson
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
R L Gibson
Director

Date approved: 04 February 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,194    2,025 
1,194    2,025 
Current assets      
Debtors 4 25,180    18,254 
Cash at bank and in hand 5,793    7,407 
30,973    25,661 
Creditors: amount falling due within one year 5 (16,184)   (11,973)
Net current assets 14,789    13,688 
 
Total assets less current liabilities 15,983    15,713 
Creditors: amount falling due after more than one year 6 (1,500)   (3,300)
Net assets 14,483    12,413 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account 14,482    12,412 
Shareholders' funds 14,483    12,413 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 04 February 2025 and were signed by:


-------------------------------
R L Gibson
Director
3
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 1  4,084  4,085 
Profit for the year 17,053  17,053 
Total comprehensive income for the year 17,053  17,053 
Dividends (8,725) (8,725)
Total investments by and distributions to owners (8,725) (8,725)
At 31 August 2023 1  12,412  12,413 
At 01 September 2023 1  12,412  12,413 
Profit for the year 16,570  16,570 
Total comprehensive income for the year 16,570  16,570 
Dividends (14,500) (14,500)
Total investments by and distributions to owners (14,500) (14,500)
At 31 August 2024 1  14,482  14,483 
4
General Information
We Are Tempt Ltd is a private company, limited by shares, registered in England and Wales, registration number 11526970, registration address 23 Toddbrook Close, West Didsbury, Manchester, M20 1NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 33.3% Straight Line
2.

Average number of employees


Average number of employees during the year was 4 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 September 2023 1,303    3,641    4,944 
Additions    
Disposals    
At 31 August 2024 1,303    3,641    4,944 
Depreciation
At 01 September 2023 142    2,777    2,919 
Charge for year 261    570    831 
On disposals    
At 31 August 2024 403    3,347    3,750 
Net book values
Closing balance as at 31 August 2024 900    294    1,194 
Opening balance as at 01 September 2023 1,161    864    2,025 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 23,874    16,949 
Other Debtors 1,306    1,305 
25,180    18,254 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 1,800    1,800 
Corporation Tax 4,632    4,520 
PAYE & Social Security   229 
Accrued Expenses 913    2,395 
Pension scheme (96)   335 
Directors' Current Accounts 71   
Vat control account 8,864    2,694 
16,184    11,973 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 1,500    3,300 
1,500    3,300 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

8.

Transactions with Directors

Dividends of £14,500 (2023: £8,725) were paid to the director during the year. The balance owed to the director at the year end was £71 (2023: £nil)
9.

Controlling Party

The Company is controlled by the Director who owns 100% of the share capital.
5