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2025-02-28 12468887 dpl:GroupUndertakings 2024-03-01 2025-02-28 12468887 dpl:ParticipatingInterests 2024-03-01 2025-02-28 12468887 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 12468887 core:ListedExchangeTraded 2024-03-01 2025-02-28 12468887 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 12468887 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 12468887 core:NetGoodwill 2026-02-28 12468887 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 12468887 core:LandBuildings 2026-02-28 12468887 core:PlantMachinery 2026-02-28 12468887 core:Vehicles 2026-02-28 12468887 core:FurnitureFittings 2026-02-28 12468887 core:OfficeEquipment 2026-02-28 12468887 core:AfterOneYear 2026-02-28 12468887 core:WithinOneYear 2026-02-28 12468887 core:ListedExchangeTraded 2026-02-28 12468887 core:UnlistedNon-exchangeTraded 2026-02-28 12468887 core:ShareCapital 2026-02-28 12468887 core:SharePremium 2026-02-28 12468887 core:RevaluationReserve 2026-02-28 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TEMPO PERFORMANCE LTD

Registered Number
12468887
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

TEMPO PERFORMANCE LTD
Company Information
for the year from 1 March 2025 to 28 February 2026

Director | Julian Ernst

Registered Address | 320 City Road
| London
| EC1V 2NZ

Registered Number | 12468887 (England and Wales)

TEMPO PERFORMANCE LTD
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,007 |  |  |  | -
|  |  |  | 1,007 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 1,653 |  |  |  | 2,102 |  |
|  | 1,653 |  |  |  | 2,102 |  |
Creditors amounts falling due within one year | 4 | (6,713) |  |  |  | (423) |  |
Net current assets (liabilities) |  |  |  | (5,060) |  |  |  | 1,679
Total assets less current liabilities |  |  |  | (4,053) |  |  |  | 1,679
Net assets |  |  |  | (4,053) |  |  |  | 1,679
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (4,153) |  |  |  | 1,579
Shareholders' funds |  |  |  | (4,053) |  |  |  | 1,679

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 April 2026, and are signed on its behalf by:
Julian Ernst Director Registered Company No. 12468887

TEMPO PERFORMANCE LTD
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 5

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 1,099 |  | 1,099
| At 28 February 26 | 1,099 |  | 1,099
| Depreciation and impairment
| Charge for year | 92 |  | 92
| At 28 February 26 | 92 |  | 92
| Net book value
| At 28 February 26 | 1,007 |  | 1,007
| At 28 February 25 | - |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 6,713 |  | 423
| Total | 6,713 |  | 423