Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.242024-01-01falseNo description of principal activity26falsetruefalse 00620066 2024-01-01 2024-12-31 00620066 2023-01-01 2023-12-31 00620066 2024-12-31 00620066 2023-12-31 00620066 2023-01-01 00620066 2 2024-01-01 2024-12-31 00620066 2 2023-01-01 2023-12-31 00620066 d:Director1 2024-01-01 2024-12-31 00620066 e:Buildings e:LongLeaseholdAssets 2024-01-01 2024-12-31 00620066 e:Buildings e:LongLeaseholdAssets 2024-12-31 00620066 e:Buildings e:LongLeaseholdAssets 2023-12-31 00620066 e:PlantMachinery 2024-01-01 2024-12-31 00620066 e:PlantMachinery 2024-12-31 00620066 e:PlantMachinery 2023-12-31 00620066 e:PlantMachinery e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00620066 e:FurnitureFittings 2024-01-01 2024-12-31 00620066 e:FurnitureFittings 2024-12-31 00620066 e:FurnitureFittings 2023-12-31 00620066 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00620066 e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00620066 e:CurrentFinancialInstruments 2024-12-31 00620066 e:CurrentFinancialInstruments 2023-12-31 00620066 e:Non-currentFinancialInstruments 2024-12-31 00620066 e:Non-currentFinancialInstruments 2023-12-31 00620066 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 00620066 e:CurrentFinancialInstruments e:WithinOneYear 2023-12-31 00620066 e:Non-currentFinancialInstruments e:AfterOneYear 2024-12-31 00620066 e:Non-currentFinancialInstruments e:AfterOneYear 2023-12-31 00620066 e:ShareCapital 2024-01-01 2024-12-31 00620066 e:ShareCapital 2024-12-31 00620066 e:ShareCapital 2023-01-01 2023-12-31 00620066 e:ShareCapital 2023-12-31 00620066 e:ShareCapital 2023-01-01 00620066 e:CapitalRedemptionReserve 2024-01-01 2024-12-31 00620066 e:CapitalRedemptionReserve 2024-12-31 00620066 e:CapitalRedemptionReserve 2 2024-01-01 2024-12-31 00620066 e:CapitalRedemptionReserve 2023-01-01 2023-12-31 00620066 e:CapitalRedemptionReserve 2023-12-31 00620066 e:CapitalRedemptionReserve 2023-01-01 00620066 e:CapitalRedemptionReserve 2 2023-01-01 2023-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2024-01-01 2024-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2024-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2 2024-01-01 2024-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2023-01-01 2023-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2023-12-31 00620066 e:InvestmentPropertiesRevaluationReserve 2023-01-01 00620066 e:InvestmentPropertiesRevaluationReserve 2 2023-01-01 2023-12-31 00620066 e:ForeignCurrencyTranslationReserve 2024-01-01 2024-12-31 00620066 e:ForeignCurrencyTranslationReserve 2024-12-31 00620066 e:ForeignCurrencyTranslationReserve 2 2024-01-01 2024-12-31 00620066 e:ForeignCurrencyTranslationReserve 2023-01-01 2023-12-31 00620066 e:ForeignCurrencyTranslationReserve 2023-12-31 00620066 e:ForeignCurrencyTranslationReserve 2023-01-01 00620066 e:ForeignCurrencyTranslationReserve 2 2023-01-01 2023-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2024-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2 2024-01-01 2024-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2023-12-31 00620066 e:RetainedEarningsAccumulatedLosses 2023-01-01 00620066 e:RetainedEarningsAccumulatedLosses 2 2023-01-01 2023-12-31 00620066 d:FRS102 2024-01-01 2024-12-31 00620066 d:IndependentExaminationCharity 2024-01-01 2024-12-31 00620066 d:FullAccounts 2024-01-01 2024-12-31 00620066 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00620066 2 2024-01-01 2024-12-31 00620066 e:ShareCapital 2 2024-01-01 2024-12-31 00620066 e:ShareCapital 2 2023-01-01 2023-12-31 00620066 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2024-12-31 00620066 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2023-12-31 00620066 e:LeasedAssetsHeldAsLessee 2024-12-31 00620066 e:LeasedAssetsHeldAsLessee 2023-12-31 00620066 f:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 00620066









TEMPLE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
TEMPLE HOLDINGS LIMITED
REGISTERED NUMBER: 00620066

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
604,166
587,340

  
604,166
587,340

Current assets
  

Stocks
  
20,400
20,135

Debtors: amounts falling due within one year
 5 
55,999
29,078

Cash at bank and in hand
 6 
762,598
639,312

  
838,997
688,525

Creditors: amounts falling due within one year
 7 
(703,663)
(648,567)

Net current assets
  
 
 
135,334
 
 
39,958

Total assets less current liabilities
  
739,500
627,298

Creditors: amounts falling due after more than one year
 8 
(136,660)
(105,308)

  

Net assets
  
602,840
521,990


Capital and reserves
  

Called up share capital 
  
342,622
333,595

Capital redemption reserve
 9 
4,301
13,301

Renovation reserve
 9 
93,252
97,907

Fund raising & special projects reserve
 9 
57,682
64,896

Profit and loss account
 9 
104,983
12,291

  
602,840
521,990


Page 1

 
TEMPLE HOLDINGS LIMITED
REGISTERED NUMBER: 00620066
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 year 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.

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 18 March 2025.




................................................
F M Dillingham
Director

The notes on pages 5 to 10 form part of these financial statements.

Page 2
 

 
TEMPLE HOLDINGS LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024



Called up share capital
Capital redemption reserve
Fund raising & special projects reserve
Renovation reserve
Profit and loss account
Total equity


£
£
£
£
£
£


At 1 January 2024
333,595
13,301
64,896
97,907
12,291
521,990



Comprehensive income for the year


Profit for the year
-
-
-
-
71,823
71,823



Contributions by and distributions to owners


Shares movement during the year
9,027
-
-
-
-
9,027


Transfer re share issue
-
(9,000)
-
-
9,000
-


Transfer to/from profit and loss account
-
-
(7,214)
(4,655)
11,869
-



Total transactions with owners
9,027
(9,000)
(7,214)
(4,655)
20,869
9,027



At 31 December 2024
342,622
4,301
57,682
93,252
104,983
602,840



The notes on pages 5 to 10 form part of these financial statements.

Page 3

 

 
TEMPLE HOLDINGS LIMITED


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023



Called up share capital
Capital redemption reserve
Fund raising & special projects reserve
Renovation reserve
Profit and loss account
Total equity


£
£
£
£
£
£


At 1 January 2023
338,798
8,100
73,095
102,562
13,800
536,355



Comprehensive income for the year


Loss for the year
-
-
-
-
(9,162)
(9,162)



Contributions by and distributions to owners


Shares movement during the year
(5,203)
-
-
-
-
(5,203)


Transfer re share issue
-
5,201
-
-
(5,201)
-


Transfer to/from profit and loss account
-
-
(8,199)
(4,655)
12,854
-



Total transactions with owners
(5,203)
5,201
(8,199)
(4,655)
7,653
(5,203)



At 31 December 2023
333,595
13,301
64,896
97,907
12,291
521,990



The notes on pages 5 to 10 form part of these financial statements.

Page 4
 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Temple Holdings Limited is a company incorporated in the United Kingdom under the Companies Act. The company is a private company limited by shares and is registered in England and Wales. The company's registered number is 00620066. The address of the registered office is Temple Golf Club, Henley Road Hurley, Maidenhead, Berkshire, SL6 5LH.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 5

 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

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.

Page 6

 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

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:

Long-term leasehold property
-
4% straight line or evenly over the term of the lease
Plant and machinery
-
13% or 20% straight line
Fixtures and fittings
-
13% or 20% 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.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 26 (2023 - 24).

Page 7

 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 January 2024
982,588
577,733
45,374
1,605,695


Additions
9,650
129,792
26,080
165,522


Disposals
-
(46,856)
-
(46,856)



At 31 December 2024

992,238
660,669
71,454
1,724,361



Depreciation


At 1 January 2024
608,770
374,315
35,269
1,018,354


Charge for the year on owned assets
78,252
61,734
8,711
148,697


Disposals
-
(46,856)
-
(46,856)



At 31 December 2024

687,022
389,193
43,980
1,120,195



Net book value



At 31 December 2024
305,216
271,476
27,474
604,166



At 31 December 2023
373,818
203,417
10,105
587,340

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
241,691
163,591

241,691
163,591

Page 8

 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
39,630
21,652

Other debtors
16,369
7,426

55,999
29,078



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
762,598
639,312

762,598
639,312



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
157,361
125,397

Other taxation and social security
34,910
27,542

Obligations under finance lease and hire purchase contracts
62,743
50,365

Other creditors
27,215
29,191

Accruals and deferred income
421,434
416,072

703,663
648,567



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
134,231
101,665

Accruals and deferred income
2,429
3,643

136,660
105,308


Page 9

 
TEMPLE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Reserves

Renovation reserve

The renovation reserve was set up in order to fund renovation projects on the course. The fund is gradually released to the profit and loss account in parallel with the annual depreciation of the assets capitalised as part of the course renovations.

Fundraising reserve

The Fundraising reserve was set up in 2011 and will gradually be released to the profit and loss account in parallel with the annual depreciation of the assets concerned. The reserve has been combined with the Special Projects Reserve to form the one Fundraising and Special Projects Reserve, made up of fundraising income to be used for specific capital expenditure items that might not otherwise be affordable.
The Fundraising Committee works closely with the Board of Directors to identify projects which will benefit all, and the funds are held in a separate bank account.

Profit and loss account

The profit and loss reserves contains all prior and current year profits and losses as well as transfers from the renovation and course appeal reserves.


10.


Pension commitments

The company operates a defined contributions scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £25,390 (2023: £24,658). Contributions totalling £6,405 (2023: £8,133) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 10