Temono Communications Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05413402

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,318		2,241
Investments	5		10,001		-

			12,319		2,241
CURRENT ASSETS
Debtors	6	64,298		32,766
Cash at bank and in hand		68,553		28,060

		132,851		60,826
Creditors: Amounts Falling Due Within One Year	7	(98,726 )		(32,320 )

NET CURRENT ASSETS (LIABILITIES)			34,125		28,506

TOTAL ASSETS LESS CURRENT LIABILITIES			46,444		30,747

PROVISIONS FOR LIABILITIES
Deferred Taxation			(580 )		(560 )

NET ASSETS			45,864		30,187

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			45,764		30,087

SHAREHOLDERS' FUNDS			45,864		30,187

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Temono Communications Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 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 Edward Howson

Director

28th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Temono Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05413402 . The registered office is 1st Floor, 85 Great Portland Street, London, W1W 7LT.

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 sale of goods and 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:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line

2.4. Financial Instruments

The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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.

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.

...CONTINUED

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Temono Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Taxation - continued

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Fixed Asset Investments

Investments are included in the balance sheet at cost less any provision for impairment. If there is an indication of impairment, the Company makes an estimate of the recoverable amount. If it is less than the cost, the investment is written down to the recoverable amount and an impairment loss is recognisedy in the profit and loss account.

Other Investments comprise share options in an unquoted company. As there is no ascertainable market value, the recoverable amount is estimated using the Black-Scholes option-pricing model.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2024	5,517	1,100	6,617
Additions	1,522	-	1,522
Disposals	(1,226 )	(146 )	(1,372 )

As at 30 April 2025	5,813	954	6,767

Depreciation
As at 1 May 2024	3,861	515	4,376
Provided during the period	1,219	226	1,445
Disposals	(1,226 )	(146 )	(1,372 )

As at 30 April 2025	3,854	595	4,449

Net Book Value
As at 30 April 2025	1,959	359	2,318

As at 1 May 2024	1,656	585	2,241

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Temono Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Investments

	Joint Ventures	Other	Total
	£	£	£
Cost or Valuation
As at 1 May 2024	-	-	-
Additions	1	10,000	10,001

As at 30 April 2025	1	10,000	10,001

Provision
As at 1 May 2024	-	-	-

As at 30 April 2025	-	-	-

Net Book Value
As at 30 April 2025	1	10,000	10,001

As at 1 May 2024	-	-	-

Other investments represent share options in an unquoted company, which are exercisable in the event of sale or listing of the company within 10 years of the option purchase.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	45,848	27,761
Other debtors	18,450	5,005

	64,298	32,766

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,938	398
Amounts owed to participating interests	1	-
Other creditors	42,084	11,202
Taxation and social security	54,703	20,720

	98,726	32,320

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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