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REGISTERED NUMBER: 04626455 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TEMPORAL LENNON & COMPANY LIMITED

TEMPORAL LENNON & COMPANY LIMITED (REGISTERED NUMBER: 04626455)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TEMPORAL LENNON & COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr J M G Richardson





REGISTERED OFFICE: Suite 1
1 The Crescent
Adel
Leeds
West Yorkshire
LS16 6AA





REGISTERED NUMBER: 04626455 (England and Wales)





ACCOUNTANTS: Temporal Lennon & Company Limited
Chartered Accountants
Suite 1
1 The Crescent
Adel
Leeds
West Yorkshire
LS16 6AA

TEMPORAL LENNON & COMPANY LIMITED (REGISTERED NUMBER: 04626455)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,722 688
2,722 688

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 41,275 39,754
Cash at bank and in hand 31,545 26,023
73,820 66,777
CREDITORS
Amounts falling due within one year 7 44,747 44,535
NET CURRENT ASSETS 29,073 22,242
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,795

22,930

CREDITORS
Amounts falling due after more than one
year

8

(5,000

)

(15,000

)

PROVISIONS FOR LIABILITIES (721 ) (182 )
NET ASSETS 26,074 7,748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 25,974 7,648
SHAREHOLDERS' FUNDS 26,074 7,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 17 April 2025 and were signed by:




Mr J M G Richardson - Director


TEMPORAL LENNON & COMPANY LIMITED (REGISTERED NUMBER: 04626455)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Temporal Lennon & Company 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of nine years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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 stocks 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

TEMPORAL LENNON & COMPANY LIMITED (REGISTERED NUMBER: 04626455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 107,609
AMORTISATION
At 1 April 2024
and 31 March 2025 107,609
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 21,347 18,633 39,980
Additions 973 2,494 3,467
At 31 March 2025 22,320 21,127 43,447
DEPRECIATION
At 1 April 2024 21,346 17,946 39,292
Charge for year 243 1,190 1,433
At 31 March 2025 21,589 19,136 40,725
NET BOOK VALUE
At 31 March 2025 731 1,991 2,722
At 31 March 2024 1 687 688

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 35,697 34,225
Other debtors 5,578 5,529
41,275 39,754

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 639 482
Taxation and social security 31,363 27,255
Other creditors 2,745 6,798
44,747 44,535

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 5,000 15,000

TEMPORAL LENNON & COMPANY LIMITED (REGISTERED NUMBER: 04626455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 7,349 -
Between one and five years - 22,569
7,349 22,569

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr J M G Richardson
Balance outstanding at start of year - -
Amounts advanced 18,386 -
Amounts repaid (18,386 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The loan account is repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J M G Richardson.