Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07080652 Mrs D J Grimsley Mr S J Grimsley Mrs D J Grimsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07080652 2023-12-31 07080652 2024-12-31 07080652 2024-01-01 2024-12-31 07080652 frs-core:CurrentFinancialInstruments 2024-12-31 07080652 frs-core:Non-currentFinancialInstruments 2024-12-31 07080652 frs-core:ComputerEquipment 2024-12-31 07080652 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07080652 frs-core:ComputerEquipment 2023-12-31 07080652 frs-core:FurnitureFittings 2024-12-31 07080652 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07080652 frs-core:FurnitureFittings 2023-12-31 07080652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07080652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07080652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07080652 frs-core:ShareCapital 2024-12-31 07080652 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07080652 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07080652 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07080652 frs-bus:SmallEntities 2024-01-01 2024-12-31 07080652 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07080652 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07080652 frs-bus:Director1 2024-01-01 2024-12-31 07080652 frs-bus:Director2 2024-01-01 2024-12-31 07080652 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 07080652 frs-countries:EnglandWales 2024-01-01 2024-12-31 07080652 2022-12-31 07080652 2023-12-31 07080652 2023-01-01 2023-12-31 07080652 frs-core:CurrentFinancialInstruments 2023-12-31 07080652 frs-core:Non-currentFinancialInstruments 2023-12-31 07080652 frs-core:ShareCapital 2023-12-31 07080652 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07080652
TemplePM Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford-Upon-Avon
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07080652
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,474 6,030
5,474 6,030
CURRENT ASSETS
Debtors 5 77,735 105,469
Cash at bank and in hand 3,228 8,219
80,963 113,688
Creditors: Amounts Falling Due Within One Year 6 (63,776 ) (92,625 )
NET CURRENT ASSETS (LIABILITIES) 17,187 21,063
TOTAL ASSETS LESS CURRENT LIABILITIES 22,661 27,093
Creditors: Amounts Falling Due After More Than One Year 7 (22,127 ) (26,809 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (340 ) -
NET ASSETS 194 284
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 94 184
SHAREHOLDERS' FUNDS 194 284
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S J Grimsley
Director
22/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
TemplePM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07080652 . The registered office is 13 The Courtyard Timothys Bridge Road, Stratford Enterprise Park, Stratford-Upon-Avon, CV37 9NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
...CONTINUED
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 9,385 3,858 5,678 18,921
Additions - 997 - 997
As at 31 December 2024 9,385 4,855 5,678 19,918
Depreciation
As at 1 January 2024 4,526 3,231 5,134 12,891
Provided during the period 1,215 157 181 1,553
As at 31 December 2024 5,741 3,388 5,315 14,444
Net Book Value
As at 31 December 2024 3,644 1,467 363 5,474
As at 1 January 2024 4,859 627 544 6,030
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,100 10,260
Amounts recoverable on contracts - 8,800
Other debtors 69,635 86,409
77,735 105,469
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,701 -
Bank loans and overdrafts 19,129 32,504
Other creditors 3,200 5,243
Taxation and social security 37,746 54,878
63,776 92,625
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1-2 Years 22,127 26,809
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
The company has advanced the directors the sum of £69,243 (2023, £86,088).  Interest is chargeable at the statutory rate and repayable on demand.
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