IRIS Accounts Production v25.1.4.42 05025557 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05025557 2024-04-30 05025557 2025-04-30 05025557 2024-05-01 2025-04-30 05025557 2023-04-30 05025557 2023-05-01 2024-04-30 05025557 2024-04-30 05025557 ns15:EnglandWales 2024-05-01 2025-04-30 05025557 ns14:PoundSterling 2024-05-01 2025-04-30 05025557 ns10:Director1 2024-05-01 2025-04-30 05025557 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05025557 ns10:SmallEntities 2024-05-01 2025-04-30 05025557 ns10:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 05025557 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 05025557 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05025557 ns10:FullAccounts 2024-05-01 2025-04-30 05025557 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 05025557 ns10:CompanySecretary1 2024-05-01 2025-04-30 05025557 ns10:RegisteredOffice 2024-05-01 2025-04-30 05025557 ns5:CurrentFinancialInstruments 2025-04-30 05025557 ns5:CurrentFinancialInstruments 2024-04-30 05025557 ns5:Non-currentFinancialInstruments 2025-04-30 05025557 ns5:Non-currentFinancialInstruments 2024-04-30 05025557 ns5:ShareCapital 2025-04-30 05025557 ns5:ShareCapital 2024-04-30 05025557 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 05025557 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05025557 ns5:PlantMachinery 2024-05-01 2025-04-30 05025557 ns5:FurnitureFittings 2024-05-01 2025-04-30 05025557 ns5:MotorVehicles 2024-05-01 2025-04-30 05025557 ns5:ComputerEquipment 2024-05-01 2025-04-30 05025557 ns5:PlantMachinery 2024-04-30 05025557 ns5:FurnitureFittings 2024-04-30 05025557 ns5:MotorVehicles 2024-04-30 05025557 ns5:ComputerEquipment 2024-04-30 05025557 ns5:PlantMachinery 2025-04-30 05025557 ns5:FurnitureFittings 2025-04-30 05025557 ns5:MotorVehicles 2025-04-30 05025557 ns5:ComputerEquipment 2025-04-30 05025557 ns5:PlantMachinery 2024-04-30 05025557 ns5:FurnitureFittings 2024-04-30 05025557 ns5:MotorVehicles 2024-04-30 05025557 ns5:ComputerEquipment 2024-04-30 05025557 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-04-30 05025557 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 05025557 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-04-30 05025557 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-04-30 05025557 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 05025557 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 05025557 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-04-30 05025557 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-04-30 05025557 ns5:Secured 2025-04-30 05025557 ns5:Secured 2024-04-30 05025557 ns5:DeferredTaxation 2024-04-30 05025557 ns5:DeferredTaxation 2025-04-30 05025557 ns10:OrdinaryShareClass1 2025-04-30 05025557 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05025557 ns5:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 05025557 1 ns10:Director1 2024-04-30 05025557 1 ns10:Director1 2023-04-30 05025557 1 ns10:Director1 2024-05-01 2025-04-30 05025557 1 ns10:Director1 2023-05-01 2024-04-30 05025557 1 ns10:Director1 2025-04-30 05025557 1 ns10:Director1 2024-04-30

REGISTERED NUMBER: 05025557 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| TEMBE DIY PRODUCTS LIMITED |

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

TEMBE DIY PRODUCTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | Mr G Malam

| SECRETARY: | Mr P Malam

| REGISTERED OFFICE: | 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

| REGISTERED NUMBER: | 05025557 (England and Wales)

| ACCOUNTANTS: | STGCA LLP t/a Sterling

| Chartered Accountants

| 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

TEMBE DIY PRODUCTS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tembe DIY Products Limited for the year ended 30 April 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tembe DIY Products Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tembe DIY Products Limited and state those matters that we have agreed to state to the director of Tembe DIY Products Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tembe DIY Products Limited and its director for our work or for this report.

It is your duty to ensure that Tembe DIY Products Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tembe DIY Products Limited. You consider that Tembe DIY Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tembe DIY Products Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

18 September 2025

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

30/4/25 | 30/4/24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 342,151 |  | 374,699 |  |

CURRENT ASSETS

Stocks | 5 | 1,337,807 |  | 1,358,648 |  |

Debtors | 6 | 2,452,104 |  | 2,099,176 |  |

Cash at bank and in hand | 11,836 |  | 119,649 |  |

3,801,747 |  | 3,577,473 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,836,627 |  | 3,621,068 |  |

NET CURRENT LIABILITIES | (34,880 | ) | (43,595 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 307,271 |  | 331,104 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,334 | ) | (43,333 | ) |

PROVISIONS FOR LIABILITIES | 11 | (84,405 | ) | (92,281 | ) |

NET ASSETS | 219,532 |  | 195,490 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 13 | 219,432 |  | 195,390 |  |

SHAREHOLDERS' FUNDS | 219,532 |  | 195,490 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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 18 September 2025 and were signed by:

Mr G Malam - Director

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Tembe DIY Products 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Holiday pay accrual

| The company has adopted the policy of accruing holiday pay costs as required under FRS102 1A, however, there were no provisions due for year ended 30 April 2024.

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 31 (2024 - 29 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Plant and | and | Motor | Computer |  |

machinery | fittings | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 May 2024 | 35,350 |  | 563,705 |  | 14,916 |  | 169,053 |  | 783,024 |  |

| Additions | - |  | 22,513 |  | - |  | 8,487 |  | 31,000 |  |

| At 30 April 2025 | 35,350 |  | 586,218 |  | 14,916 |  | 177,540 |  | 814,024 |  |

| DEPRECIATION

| At 1 May 2024 | 27,525 |  | 226,999 |  | 11,246 |  | 142,555 |  | 408,325 |  |

| Charge for year | 1,956 |  | 52,602 |  | 1,022 |  | 7,968 |  | 63,548 |  |

| At 30 April 2025 | 29,481 |  | 279,601 |  | 12,268 |  | 150,523 |  | 471,873 |  |

| NET BOOK VALUE

| At 30 April 2025 | 5,869 |  | 306,617 |  | 2,648 |  | 27,017 |  | 342,151 |  |

| At 30 April 2024 | 7,825 |  | 336,706 |  | 3,670 |  | 26,498 |  | 374,699 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor |

vehicles |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 14,916 |  |

| DEPRECIATION

| At 1 May 2024 | 11,246 |  |

| Charge for year | 1,022 |  |

| At 30 April 2025 | 12,268 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,648 |  |

| At 30 April 2024 | 3,670 |  |

5. | STOCKS

30/4/25 | 30/4/24 |

| £ | £

| Stocks | 1,337,807 |  | 1,358,648 |  |

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | DEBTORS

30/4/25 | 30/4/24 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 1,841,697 |  | 1,575,858 |  |

| Other debtors | 252,972 |  | 140,118 |  |

| Directors' current accounts | 110,934 |  | 112,177 |  |

| Prepayments | 205,424 |  | 229,946 |  |

2,411,027 |  | 2,058,099 |  |

| Amounts falling due after more than one year:

| Tax | 41,077 |  | 41,077 |  |

| Aggregate amounts | 2,452,104 |  | 2,099,176 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30/4/25 | 30/4/24 |

| £ | £

| Bank loans and overdrafts (see note 9) | 40,000 |  | 40,000 |  |

| Other loans (see note 9) | 1,401,237 |  | 1,235,903 |  |

| Trade creditors | 1,718,958 |  | 1,705,985 |  |

| Tax | 479 |  | - |  |

| Social security and other taxes | 19,748 |  | 26,817 |  |

| VAT | 253,955 |  | 168,955 |  |

| Other creditors | 396,450 |  | 437,808 |  |

| Accrued expenses | 5,800 |  | 5,600 |  |

3,836,627 |  | 3,621,068 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

30/4/25 | 30/4/24 |

| £ | £

| Bank loans (see note 9) | 3,334 |  | 43,333 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

30/4/25 | 30/4/24 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 40,000 |  | 40,000 |  |

| Amount due to invoice finance | 1,401,237 |  | 1,235,903 |  |

1,441,237 |  | 1,275,903 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 3,334 |  | 43,333 |  |

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | LOANS - continued

| Included within loans is Coronavirus Business Interruption Loan (CBIL) of £43,334. The loan is repayable by 2026 with the rate of interest being 3.99%.

10. | SECURED DEBTS

| The following secured debts are included within creditors:

30/4/25 | 30/4/24 |

| £ | £

| Amount due to invoice finance | 1,401,237 |  | 1,235,903 |  |

| Included within creditors, are amounts due to the Bank for advances received under an invoice discount facility. The amounts advanced are secured by way of a fixed and floating charge over the company's assets.

11. | PROVISIONS FOR LIABILITIES

30/4/25 | 30/4/24 |

| £ | £

| Deferred tax | 84,405 |  | 92,281 |  |

Deferred tax |

| £

| Balance at 1 May 2024 | 92,281 |  |

| Accelerated Capital Allowances | (7,876 | ) |

| Balance at 30 April 2025 | 84,405 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/4/25 | 30/4/24 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

13. | RESERVES

Retained |

earnings |

| £

| At 1 May 2024 | 195,390 |  |

| Profit for the year | 24,042 |  |

| At 30 April 2025 | 219,432 |  |

TEMBE DIY PRODUCTS LIMITED (REGISTERED NUMBER: 05025557)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30/4/25 | 30/4/24 |

| £ | £

| Mr G Malam

| Balance outstanding at start of year | 112,176 |  | 102,512 |  |

| Amounts advanced | 19,488 |  | 19,664 |  |

| Amounts repaid | (20,730 | ) | (10,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 110,934 |  | 112,176 |  |

| The director's overdrawn current account has been charged with interest at the official HMRC rate. During the year, the company paid £0 ( 2024 - £0) dividends to the director.

15. | ULTIMATE CONTROLLING PARTY

| The director is the ultimate controller by virtue of his majority shareholding in the company.