TemcoUK Facility Services Limited
Unaudited Financial Statements
For the year ended 30 September 2025
Pages for Filing with Registrar
Company Registration No. 06040907 (England and Wales)
TemcoUK Facility Services Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
TemcoUK Facility Services Limited
Balance Sheet
As at 30 September 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
57,397
60,105
Current assets
Stock
9,185
10,780
Debtors
5
1,281,296
1,331,312
Cash at bank and in hand
589,894
562,220
1,880,375
1,904,312
Creditors: amounts falling due within one year
6
(995,022)
(1,016,761)
Net current assets
885,353
887,551
Total assets less current liabilities
942,750
947,656
Creditors: amounts falling due after more than one year
7
(19,698)
-
0
Provisions for liabilities
(9,749)
(9,701)
Net assets
913,303
937,955
Capital and reserves
Called up share capital
8
1
1
Profit and loss reserves
913,302
937,954
Total equity
913,303
937,955

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

TemcoUK Facility Services Limited
Balance Sheet (Continued)
As at 30 September 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 11 April 2026 and are signed on its behalf by:
A.T. Philpot
Director
Company Registration No. 06040907
TemcoUK Facility Services Limited
Notes to the Financial Statements
For the year ended 30 September 2025
Page 3
1
Accounting policies
Company information

TemcoUK Facility Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for services net of VAT. Invoices are raised at the end of each month for services provided in that month.

1.4
Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery
over 3 - 10 years
Motor vehicles
over 4 years
1.5
Stock

Stock of cleaning materials is valued at the lower of cost and net realisable value.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. The company has only basic financial instruments measured at amortised costs, with no financial instrument classified as other, or basic financial instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

TemcoUK Facility Services Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
Page 4
1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

TemcoUK Facility Services Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 5
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was :

2025
2024
Number
Number
Total
341
340
3
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
214,560
171,408
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
283,719
Additions
33,396
Disposals
(17,632)
At 30 September 2025
299,483
Depreciation and impairment
At 1 October 2024
223,614
Depreciation charged in the year
35,912
Eliminated in respect of disposals
(17,440)
At 30 September 2025
242,086
Carrying amount
At 30 September 2025
57,397
At 30 September 2024
60,105
TemcoUK Facility Services Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 6
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,210,291
1,110,811
Amounts owed by group undertakings
-
0
126,087
Other debtors
13,734
47,432
Prepayments and accrued income
57,271
46,982
1,281,296
1,331,312
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
4,789
-
0
Trade creditors
154,089
127,939
Corporation tax
60,941
86,633
Other taxation and social security
354,261
393,404
Other creditors
305,582
319,420
Accruals and deferred income
115,360
89,365
995,022
1,016,761

The assets of the company are subject to a fixed and floating charge.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases
19,698
-
0
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
TemcoUK Facility Services Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 7
9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
27,500
27,500
Between two and five years
59,583
87,083
87,083
114,583
TemcoUK Facility Services Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
Page 8
10
Related party transactions

The company had related party transactions with wholly owned subsidiaries and as such has taken advantage of the exemption permitted under section 33.1a not to provide disclosures of transactions entered into with other wholly owned members of the group.

11
Parent company

The ultimate parent company is TemcoUK (Holdings) Limited a company incorporated in England and Wales and its registered office is 6th Floor, 9 Appold Street, London, United Kingdom, EC2A 2AP.

There is no one ultimate controlling party.

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