TEMPERANCE CARE LIMITED - Filleted accounts

Registered number

05073501

TEMPERANCE CARE LIMITED

Filleted Accounts

31 March 2025

TEMPERANCE CARE LIMITED
Registered number:		05073501
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		6,400			8,000
Tangible assets	4		136,091			77,201
			142,491			85,201

Current assets
Debtors	5	223,953			2,807
Cash at bank and in hand		16,920			142,685
		240,873			145,492

Creditors: amounts falling due within one year	6	(146,637)			(102,498)

Net current assets			94,236			42,994

Total assets less current liabilities			236,727			128,195

Creditors: amounts falling due after more than one year	7		(23,438)			-



Net assets			213,289			128,195

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			212,289			127,195

Shareholders' funds			213,289			128,195

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Adenike Okesola
Director
Approved by the board on 6 June 2025

TEMPERANCE CARE LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		12


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							40,000
	At 31 March 2025							40,000

	Amortisation
	At 1 April 2024							32,000
	Provided during the year							1,600
	At 31 March 2025							33,600

	Net book value
	At 31 March 2025							6,400
	At 31 March 2024							8,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	55,486		145,926		-		201,412
	Additions	35,747		-		32,990		68,737
	At 31 March 2025	91,233		145,926		32,990		270,149

	Depreciation
	At 1 April 2024	-		124,211		-		124,211
	Charge for the year	-		3,909		5,938		9,847
	At 31 March 2025	-		128,120		5,938		134,058

	Net book value
	At 31 March 2025	91,233		17,806		27,052		136,091
	At 31 March 2024	55,486		21,715		-		77,201


5	Debtors					2025		2024
£							£

	Trade debtors					-		807
	Other debtors					223,953		2,000
						223,953		2,807


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		3,127
	Trade creditors					-		850
	Taxation and social security costs					124,411		68,112
	Other creditors					22,226		30,409
						146,637		102,498

7	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					23,438		-

8	Other information

	TEMPERANCE CARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	23-25 Warwick Road
	Cliftonville
	Margate
	Kent
	CT9 2JU