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Registered Number: 12786376
England and Wales
HIGH TEMPO LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

High Tempo Ltd Contents Page For the year ended 31 August 2025
Statement of financial position | 1
Notes to the financial statements | 2

High Tempo Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 15,123 |  | 18,112
|  | 15,123 |  | 18,112
Current assets |  |  |
Debtors |  | 1,183 |  | 202
Cash at bank and in hand |  | 5,355 |  | 9,994
|  | 6,538 |  | 10,196
Creditors: amount falling due within one year |  | (132) |  | (6,493)
Net current assets |  | 6,406 |  | 3,703
Total assets less current liabilities |  | 21,529 |  | 21,815
Net assets |  | 21,529 |  | 21,815
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 21,429 |  | 21,715
Shareholders' funds |  | 21,529 |  | 21,815
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 March 2026 and were signed by:
------------------------------- I Diamond Director
1

High Tempo Ltd Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information High Tempo Ltd is a private company, limited by shares, registered in England and Wales, registration number 12786376, registration address Suite 7 Beaufort House, Beaufort Court, Sir Thomas Longley Road, Rochester, ME2 4FB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25 Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 10,773 |  | 17,645 |  | 14,668 |  | 43,086
Additions | 2,190 |  | - |  | - |  | 2,190
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 12,963 |  | 17,645 |  | 14,668 |  | 45,276
Depreciation
At 01 September 2024 | 4,713 |  | 12,062 |  | 8,199 |  | 24,974
Charge for year | 2,093 |  | 1,396 |  | 1,690 |  | 5,179
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 6,806 |  | 13,458 |  | 9,889 |  | 30,153
Net book values
Closing balance as at 31 August 2025 | 6,157 |  | 4,187 |  | 4,779 |  | 15,123
Opening balance as at 01 September 2024 | 6,060 |  | 5,583 |  | 6,469 |  | 18,112
4. | Ultimate Controlling Party Ultimate Control rests with the director and shareholder, Mr I Diamond.
2