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Registered number: 00620066 TEMPLE HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TEMPLE HOLDINGS LIMITED REGISTERED NUMBER: 00620066 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,154,433 |  | 604,165
|  |  | 1,154,433 |  | 604,165
Current assets |  |  |  |  |
Stocks |  | 20,466 |  | 20,400 |
Debtors: amounts falling due within one year | 5 | 14,543 |  | 55,999 |
Cash at bank and in hand | 6 | 367,564 |  | 762,598 |
|  | 402,573 |  | 838,997 |
Creditors: amounts falling due within one year | 7 | (748,584) |  | (703,663) |
Net current (liabilities)/assets |  |  | (346,011) |  | 135,334
Total assets less current liabilities |  |  | 808,422 |  | 739,499
Creditors: amounts falling due after more than one year | 8 |  | (128,445) |  | (136,659)
Net assets |  |  | 679,977 |  | 602,840
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 358,627 |  | 342,622
Capital redemption reserve | 9 |  | - |  | 4,301
Renovation reserve | 9 |  | 88,597 |  | 93,252
Fund raising & special projects reserve | 9 |  | 51,481 |  | 57,682
Profit and loss account | 9 |  | 181,272 |  | 104,983
|  |  | 679,977 |  | 602,840
Page 1
TEMPLE HOLDINGS LIMITED REGISTERED NUMBER: 00620066 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 31 March 2026.
................................................ N Thompson
Chair of the Board
The notes on pages 5 to 10 form part of these financial statements. Page 2

|  | TEMPLE HOLDINGS LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
|  | Called up share capital | Capital redemption reserve | Fund raising & special projects reserve | Renovation reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £ | £ | £
| At 1 January 2025 | 342,622 | 4,301 | 57,682 | 93,252 | 104,983 | 602,840
| Comprehensive income for the year |  |  |  |  |  |
| Profit for the year | - | - | - | - | 58,334 | 58,334
| Contributions by and distributions to owners |  |  |  |  |  |
| Shares movement during the year | 16,005 | - | - | - | - | 16,005
| Transfer re share issue | - | (4,301) | - | - | 4,301 | -
| Transfer to/from profit and loss account | - | - | (6,201) | (4,655) | 13,654 | 2,798
| Total transactions with owners | 16,005 | (4,301) | (6,201) | (4,655) | 17,955 | 18,803
| At 31 December 2025 | 358,627 | - | 51,481 | 88,597 | 181,272 | 679,977
| The notes on pages 5 to 10 form part of these financial statements.
Page 3

|  | TEMPLE HOLDINGS LIMITED |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
|  | Called up share capital | Capital redemption reserve | Fund raising & special projects reserve | Renovation reserve | Profit and loss account | Total equity
|  | £ | £ | £ | £ | £ | £
| At 1 January 2024 | 333,595 | 13,301 | 64,896 | 97,907 | 12,291 | 521,990
| Comprehensive income for the year |  |  |  |  |  |
| Profit for the year | - | - | - | - | 71,823 | 71,823
| Contributions by and distributions to owners |  |  |  |  |  |
| Shares movement during the year | 9,027 | - | - | - | - | 9,027
| Transfer re share issue | - | (9,000) | - | - | 9,000 | -
| Transfer to/from profit and loss account | - | - | (7,214) | (4,655) | 11,869 | -
| Total transactions with owners | 9,027 | (9,000) | (7,214) | (4,655) | 20,869 | 9,027
| At 31 December 2024 | 342,622 | 4,301 | 57,682 | 93,252 | 104,983 | 602,840
| The notes on pages 5 to 10 form part of these financial statements.
Page 4

TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Temple Holdings Limited is a company incorporated in the United Kingdom under the Companies Act. The company is a private company limited by shares and is registered in England and Wales. The company's registered number is 00620066. The address of the registered office is Temple Golf Club, Henley Road Hurley, Maidenhead, Berkshire, SL6 5LH. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 5
TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | 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 6
TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 4% straight line or evenly over the term of the lease
|  |  |  | Plant and machinery | - | 13% or 20% straight line
|  |  |  | Fixtures and fittings | - | 13% or 20% straight line
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.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | 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.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 26 (2024 - 26).
Page 7
TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 992,238 | 660,668 | 71,454 | 1,724,360
| Additions | 638,724 | 90,496 | - | 729,220
| At 31 December 2025 | 1,630,962 | 751,164 | 71,454 | 2,453,580
| Depreciation |  |  |  |
| At 1 January 2025 | 687,022 | 389,193 | 43,979 | 1,120,194
| Charge for the year on owned assets | 97,744 | 72,964 | 8,245 | 178,953
| At 31 December 2025 | 784,766 | 462,157 | 52,224 | 1,299,147
| Net book value |  |  |  |
| At 31 December 2025 | 846,196 | 289,007 | 19,230 | 1,154,433
| At 31 December 2024 | 305,216 | 271,475 | 27,474 | 604,165
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 279,322 | 241,691
|  | 279,322 | 241,691
Page 8
TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,047 | 39,630
| Other debtors | 5,496 | 16,369
|  | 14,543 | 55,999
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 367,564 | 762,598
|  | 367,564 | 762,598
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 166,763 | 157,361
| Other taxation and social security | 41,537 | 34,910
| Obligations under finance lease and hire purchase contracts | 73,440 | 62,743
| Other creditors | 27,714 | 27,215
| Accruals and deferred income | 439,130 | 421,434
|  | 748,584 | 703,663
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 126,016 | 134,230
| Accruals and deferred income | 2,429 | 2,429
|  | 128,445 | 136,659
Page 9
TEMPLE HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Reserves
Renovation reserve The renovation reserve was set up in order to fund renovation projects on the course. The fund is gradually released to the profit and loss account in parallel with the annual depreciation of the assets capitalised as part of the course renovations. Fundraising reserve The Fundraising reserve was set up in 2011 and will gradually be released to the profit and loss account in parallel with the annual depreciation of the assets concerned. The reserve has been combined with the Special Projects Reserve to form the one Fundraising and Special Projects Reserve, made up of fundraising income to be used for specific capital expenditure items that might not otherwise be affordable. The Fundraising Committee works closely with the Board of Directors to identify projects which will benefit all, and the funds are held in a separate bank account. Profit and loss account The profit and loss reserves contains all prior and current year profits and losses as well as transfers from the renovation and course appeal reserves.
10. | Pension commitments
The company operates a defined contributions scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £26,899 (2024: £25,390). Contributions totalling £6,324 (2024: £6,405) were payable to the fund at the balance sheet date and are included in creditors.
Page 10