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Registered number: 01960794 TEMPLEWORLD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
TEMPLEWORLD LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TEMPLEWORLD LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Templeworld Limited for the year ended 31 October 2025 which comprise the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Templeworld Limited, as a body, in accordance with the terms of our engagement letter dated 06 January 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Templeworld Limited and state those matters that we have agreed to state to the Board of Directors of Templeworld Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Templeworld Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Templeworld Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Templeworld Limited. You consider that Templeworld Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Templeworld Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. White Hart Associates (London) Limited Chartered Accountants and Statutory Auditors 2nd Floor, Nucleus House 2 Lower Mortlake Road Richmond TW9 2JA 12 March 2026 Page 1
TEMPLEWORLD LIMITED REGISTERED NUMBER: 01960794 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,139 |  | 485
|  |  | 1,139 |  | 485
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 95,309 |  | 286,818 |
Cash at bank and in hand |  | 107,433 |  | 219,993 |
|  | 202,742 |  | 506,811 |
Creditors: amounts falling due within one year | 6 | (105,744) |  | (432,867) |
Net current assets |  |  | 96,998 |  | 73,944
Total assets less current liabilities |  |  | 98,137 |  | 74,429
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | - |  | (92) |
|  |  | - |  | (92)
Net assets |  |  | 98,137 |  | 74,337
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 50,170 |  | 50,170
Profit and loss account |  |  | 47,967 |  | 24,167
|  |  | 98,137 |  | 74,337
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TEMPLEWORLD LIMITED REGISTERED NUMBER: 01960794 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 March 2026.
Mrs A Burns
Director
The notes on pages 7 to 12 form part of these financial statements. Page 3
TEMPLEWORLD LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2024 | 50,170 | 24,167 | 74,337
Comprehensive income for the year |  |  |
Profit for the year | - | 23,800 | 23,800
Total comprehensive income for the year | - | 23,800 | 23,800
Total transactions with owners | - | - | -
At 31 October 2025 | 50,170 | 47,967 | 98,137
| The notes on pages 7 to 12 form part of these financial statements.
Page 4
TEMPLEWORLD LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2023 | 50,170 | 65,514 | 115,684
Comprehensive income for the year |  |  |
Loss for the year | - | (41,347) | (41,347)
Total comprehensive income for the year | - | (41,347) | (41,347)
Total transactions with owners | - | - | -
At 31 October 2024 | 50,170 | 24,167 | 74,337
| The notes on pages 7 to 12 form part of these financial statements.
Page 5
TEMPLEWORLD LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025
|  |  | 2025 | 2024
|  |  | £ | £
Cash flows from operating activities |  |
Profit/(loss) for the financial year | 23,800 | (41,347)
Adjustments for: |  |
Depreciation of tangible assets | 228 | 121
Interest received | (1,704) | (1,577)
Taxation charge | (6,678) | (23)
Decrease/(increase) in debtors | 198,095 | (174,791)
(Decrease)/increase in creditors | (332,580) | 250,870
Net cash generated from operating activities | (118,839) | 33,253
Cash flows from investing activities |  |
Purchase of tangible fixed assets | (882) | -
Interest received | 1,704 | 1,577
Net cash from investing activities | 822 | 1,577
Net (decrease)/increase in cash and cash equivalents | (118,017) | 34,830
Cash and cash equivalents at beginning of year | 219,993 | 185,163
Cash and cash equivalents at the end of year | 101,976 | 219,993
Cash and cash equivalents at the end of year comprise: |  |
Cash at bank and in hand | 107,433 | 219,993
Bank overdrafts | (5,457) | -
| 101,976 | 219,993
The notes on pages 7 to 12 form part of these financial statements.
Page 6
TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Templeworld Limited is a private company, limited by shares, incorporated in the United Kingdom, registration number 01960794. The registered office is 2nd Floor, Nucleus House, 2 Lower Mortlake Road, Richmond, TW9 2JA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents the total of all travel arrangements organised by the company departing within the year, net of value added tax and trade discounts. Turnover is recognised on date of departure.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 7
TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 8
TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% reducing balance basis
|  |  |  | Computer equipment | - | Over 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Creditors
Short-term 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.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 9
TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| Staff costs, including directors' remuneration, were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 91,273 | 102,837
| Social security costs | 2,575 | 5,469
| Cost of defined contribution scheme | 2,160 | 2,051
|  | 96,008 | 110,357
| The average monthly number of employees, including directors, during the year was 3 (2024 - 4).
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 19,834 | - | 19,834
| Additions | 292 | 590 | 882
| At 31 October 2025 | 20,126 | 590 | 20,716
| Depreciation |  |  |
| At 1 November 2024 | 19,349 | - | 19,349
| Charge for the year on owned assets | 146 | 82 | 228
| At 31 October 2025 | 19,495 | 82 | 19,577
| Net book value |  |  |
| At 31 October 2025 | 631 | 508 | 1,139
| At 31 October 2024 | 485 | - | 485
Page 10
TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 81,536 | 283,100
| Prepayments | 7,187 | 3,718
| Deferred taxation | 6,586 | -
|  | 95,309 | 286,818
| Included in other debtors is the sum of £81,536 (2024 - £283,100) which relates to advanced supplier payments for bookings departing from 1 November 2025 onwards.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 5,457 | -
| Trade creditors | 3,661 | 644
| Other taxation and social security | 5,974 | 1,104
| Other creditors | 85,437 | 425,607
| Accruals | 5,215 | 5,512
|  | 105,744 | 432,867
| Included in other creditors is the sum of £84,980 (2024 - £424,361) which relates to advanced bookings departing from 1 November 2025 onwards.
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TEMPLEWORLD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (92)
| Charged to profit or loss | 6,678
| At end of year | 6,586
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (216) | (92)
| Tax losses carried forward | 6,802 | -
|  | 6,586 | (92)
8. | Contingent Liabilities
At 31 October 2025, there were contingent liabilities outstanding in respect of counter indemnities given by the Company, in the normal course of business, to the Company's bond insurance obligors in respect of ABTOT travel bonds amounting to £41,400 (2024: £30,000.)
9. | Controlling party
In the opinion of the directors, there is no single controlling party. Dr David Price-Williams owns 50% of the issued share capital with the other 50% being owned by Mrs Alice Burns.
Page 12