Company registration number 0465796 (England and Wales)
C.G. TEMPLER & CO. LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
C.G. TEMPLER & CO. LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
C.G. TEMPLER & CO. LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 AUGUST 2025
- 1 -

The directors present their annual report and financial statements for the period ended 31 August 2025.

Principal activities

The principal activity of the company continued to be that of the rental of commercial property.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

S P Templer
A P Templer
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
S P Templer
Director
6 November 2025
C.G. TEMPLER & CO. LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
3
-
0
1,600,000
Current assets
Debtors
4
386,984
369,788
Cash at bank and in hand
3,486,072
534,044
3,873,056
903,832
Creditors: amounts falling due within one year
5
(833,417)
(399,670)
Net current assets
3,039,639
504,162
Total assets less current liabilities
3,039,639
2,104,162
Provisions for liabilities
-
0
(270,716)
Net assets
3,039,639
1,833,446
Capital and reserves
Called up share capital
15,000
15,000
Investment property revaluation reserve
-
0
406,912
Profit and loss reserves
3,024,639
1,411,534
Total equity
3,039,639
1,833,446

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

C.G. TEMPLER & CO. LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 6 November 2025 and are signed on its behalf by:
S P Templer
Director
Company Registration No. 0465796
C.G. TEMPLER & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

C.G. Templer & Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Redcliffe Road, Mapperley Park, Nottingham, Nottinghamshire, NG3 5BW. The company registration number is 0465796.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment property at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Turnover is derived from rent received which is recognised in the profit and loss account in line with the period it has been earned. Any rents received in advance or arrears are held in the balance sheet accordingly.

Turnover is recognised when rents are due.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

C.G. TEMPLER & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Financial instruments

Basic financial assets

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Investment property
2025
£
Fair value
At 1 April 2024
1,600,000
Disposals
(1,600,000)
At 31 August 2025
-
0

C.G. TEMPLER & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
4,718
Other debtors
386,984
365,070
386,984
369,788
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
831,677
25,390
Other taxation and social security
-
0
342
Other creditors
-
0
286,414
Accruals and deferred income
1,740
87,524
833,417
399,670
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