IRIS Accounts Production v24.3.2.46 06988705 director 29.8.23 28.8.24 28.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069887052023-08-28069887052024-08-28069887052023-08-292024-08-28069887052022-08-28069887052022-08-292023-08-28069887052023-08-2806988705ns15:EnglandWales2023-08-292024-08-2806988705ns14:PoundSterling2023-08-292024-08-2806988705ns10:Director12023-08-292024-08-2806988705ns10:PrivateLimitedCompanyLtd2023-08-292024-08-2806988705ns10:SmallEntities2023-08-292024-08-2806988705ns10:AuditExempt-NoAccountantsReport2023-08-292024-08-2806988705ns10:SmallCompaniesRegimeForDirectorsReport2023-08-292024-08-2806988705ns10:SmallCompaniesRegimeForAccounts2023-08-292024-08-2806988705ns10:FullAccounts2023-08-292024-08-2806988705ns10:CompanySecretary12023-08-292024-08-2806988705ns10:RegisteredOffice2023-08-292024-08-2806988705ns5:CurrentFinancialInstruments2024-08-2806988705ns5:CurrentFinancialInstruments2023-08-2806988705ns5:ShareCapital2024-08-2806988705ns5:ShareCapital2023-08-2806988705ns5:RetainedEarningsAccumulatedLosses2024-08-2806988705ns5:RetainedEarningsAccumulatedLosses2023-08-2806988705ns5:ComputerEquipment2023-08-292024-08-2806988705ns5:ComputerEquipment2023-08-2806988705ns5:ComputerEquipment2024-08-2806988705ns5:ComputerEquipment2023-08-2806988705ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-2806988705ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-28
REGISTERED NUMBER: 06988705 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 AUGUST 2024

FOR

TEMPUS DESIGN & BUILD LIMITED

TEMPUS DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06988705)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TEMPUS DESIGN & BUILD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 AUGUST 2024







DIRECTOR: M Blakeley



SECRETARY: Mrs B Blakeley



REGISTERED OFFICE: Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ



REGISTERED NUMBER: 06988705 (England and Wales)



ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ



BANKERS: HSBC Bank plc
71 Bradshawgate
Leigh
Lancashire
WN7 4NE

TEMPUS DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06988705)

BALANCE SHEET
28 AUGUST 2024

28.8.24 28.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 302 378

CURRENT ASSETS
Work in progress 396,077 872,241
Debtors 5 808,111 828,529
Cash at bank and in hand 826,706 1,243,915
2,030,894 2,944,685
CREDITORS
Amounts falling due within one year 6 1,553,281 2,381,349
NET CURRENT ASSETS 477,613 563,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

477,915

563,714

CAPITAL AND RESERVES
Called up share capital 999 999
Retained earnings 476,916 562,715
SHAREHOLDERS' FUNDS 477,915 563,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 August 2024 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 19 March 2025 and were signed by:





M Blakeley - Director


TEMPUS DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06988705)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 AUGUST 2024

1. STATUTORY INFORMATION

Tempus Design & Build 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing work in progress to their present location and condition.

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.

TEMPUS DESIGN & BUILD LIMITED (REGISTERED NUMBER: 06988705)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 29 August 2023
and 28 August 2024 7,600
DEPRECIATION
At 29 August 2023 7,222
Charge for year 76
At 28 August 2024 7,298
NET BOOK VALUE
At 28 August 2024 302
At 28 August 2023 378

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.8.24 28.8.23
£    £   
Trade debtors 754,678 754,678
VAT 53,433 73,851
808,111 828,529

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.8.24 28.8.23
£    £   
Trade creditors 1,403,370 2,287,105
Tax 13,746 12,015
Social security and other taxes 36,654 42,150
Directors current account 95,211 27,629
Accrued expenses 4,300 12,450
1,553,281 2,381,349

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £66,667 were paid to the director .

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Blakeley who owns 666 of the 999 issued share capital.