REGISTERED NUMBER: 14598378 (England and Wales)

MINUSTEMPO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

K Harris

REGISTERED OFFICE:

11 Great Elms Road

Bromley

Kent

BR2 9NE

REGISTERED NUMBER:

14598378 (England and Wales)

FIXED ASSETS

Intangible assets

4

8,000

9,000

Tangible assets

5

550

687

8,550

9,687

CURRENT ASSETS

Cash at bank

795

3,979

CREDITORS

Amounts falling due within one year

6

8,228

12,695

NET CURRENT LIABILITIES

(7,433

)

(8,716

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,117

971

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,017

871

1,117

971

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

K I J Harris - Director

1.	STATUTORY INFORMATION

MinusTempo 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 represents fees received during the year.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

Computer equipment

-

20% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

10,000

AMORTISATION

At 1 February 2024

1,000

Charge for year

1,000

At 31 January 2025

2,000

NET BOOK VALUE

At 31 January 2025

8,000

At 31 January 2024

9,000

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2024

and 31 January 2025

859

DEPRECIATION

At 1 February 2024

172

Charge for year

137

At 31 January 2025

309

NET BOOK VALUE

At 31 January 2025

550

At 31 January 2024

687

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,478

7,080

Other creditors

4,750

5,615

8,228

12,695