TEMP OPHTHALMIC SUPPORT LTD

TEMP OPHTHALMIC SUPPORT LTD

Statement of Financial Position

As at 28 February 2025

	£	2025 £	£	2024 £
Fixed assets		13,320		14,553
Current assets	15,555		88,254
Creditors: amount falling due within one year	(60,938)		(68,048)
Net current assets/(liabilities)		(45,383)		20,206
Total assets less current liabilities		(32,063)		34,759
Net assets/(liabilities)		(32,063)		34,759


Capital and reserves		(32,063)		34,759

For the year ended 28 February 2025 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 of its accounts 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 accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Olusegun Salu
Director

Date approved: 04 November 2025

TEMP OPHTHALMIC SUPPORT LTD

Notes to the Accounts

For the year ended 28 February 2025

Statutory Information

TEMP OPHTHALMIC SUPPORT LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 07944989, registration address 12 Westdale Road, London, SE18 3BQ, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Computer Equipment	25% Reducing Balance

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Fixtures and Fittings	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 March 2024	2,500	14,350	1,901	-	18,751
Additions	-	-	-	297	297
At 28 February 2025	2,500	14,350	1,901	297	19,048
Depreciation
At 01 March 2024	475	3,362	361	-	4,198
Charge for year	203	1,099	154	74	1,530
At 28 February 2025	678	4,461	515	74	5,728
Net book values
Closing balance as at 28 February 2025	1,822	9,889	1,386	223	13,320
Opening balance as at 01 March 2024	2,025	10,988	1,540	-	14,553

3.	Average number of employees Average number of employees during the year was 1 (2024: 1).

Bad debts written off (A2B Pick Up Ltd)

A loan of £76,590 was advanced to A2B Pick Up Ltd, a company based in Nigeria in which the director of this company also holds a directorship. The loan was provided to support the establishment of a logistics business and the purchase of 40 motorbikes.
Due to a severe economic downturn in Nigeria, A2B Pick Up Ltd has ceased trading, and the loan is now considered irrecoverable. The motorbikes purchased remain in storage, with an estimated fair market value of £6,500, which has been recognised as the recoverable amount in the financial statements. The remaining balance of the loan has been fully impaired.