Tempus Foods Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 10824776

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		30,831

			-		30,831
CURRENT ASSETS
Stocks		-		109,927
Debtors		39,625		62,474
Cash at bank and in hand		6,400		10,527

		46,025		182,928
Creditors: Amounts Falling Due Within One Year		(271,761 )		(399,556 )

NET CURRENT ASSETS (LIABILITIES)			(225,736 )		(216,628 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(225,736 )		(185,797 )

Creditors: Amounts Falling Due After More Than One Year			-		(12,500 )

NET LIABILITIES			(225,736 )		(198,297 )

CAPITAL AND RESERVES
Called up share capital	5		14		13
Share premium account			703,005		662,995
Profit and Loss Account			(928,755 )		(861,305 )

SHAREHOLDERS' FUNDS			(225,736)		(198,297)

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Tempus Foods Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

T Whitaker

Director

31 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Tempus Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10824776 . The registered office is Fowlescombe Farm, Ugborough, Ivybridge, Devon, PL21 0ZG.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, in particular the continued provision of the corporate loan facilities from the company's group undertakings.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. 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:

Leasehold	5% straight line
Plant & Machinery	10% straight line
Computer Equipment	10% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 9)

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Tempus Foods Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	233,402
Additions	6,105
Disposals	(239,507 )

As at 31 March 2025	-

Depreciation
As at 1 April 2024	202,571
Provided during the period	14,930
Disposals	(217,501 )

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	30,831

5. Share Capital

	31 March 2025	31 March 2024
Allotted, called up and fully paid	£	£
135,065 Ordinary Shares of £ 0.0001 each	14	13

During the year 350 £0.0001 Ordinary shares were issued at par and 6,090 £0.0001 B Ordinary shares were issued at £6.57.

On 10 May 2024 the 6,090 £0.0001 B Ordinary shares were redesignated as 6,090 £0.0001 Ordinary shares.

6. Related Party Transactions

At the balance sheet date the company owed £299,223 to Fowlescombe Rare & Pasture Limited, the parent undertaking. During the year the company sold goods and services in the sum of £4,394 to Fowlescombe Rare & Pasture Limited.

At the balance sheet date the company was owed £800 from The Curing Barn Ltd, a fellow subsidiary company of Fowelscombe Rare & Pasture Ltd.

7. Ultimate Controlling Party

The company's parent company is Fowlescombe Rare & Pasture Limited. The ultimate controlling parties are A Owens (director) and A Lewis (director).

8. Transition to FRS 102

The company has changed reporting standards from FRS 105 to FRS 102. There were no material changes on transition.

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