REGISTERED NUMBER: 11783516 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

TEMPIO GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Edmonds

K S Edmonds

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

11783516 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

63,255

114,629

Investments

5

7,509,492

2,107,873

7,572,747

2,222,502

CURRENT ASSETS

Debtors

6

4,365,638

2,927,647

Cash at bank and in hand

1,791,639

184,528

6,157,277

3,112,175

CREDITORS

Amounts falling due within one year

7

9,058,474

2,060,762

NET CURRENT (LIABILITIES)/ASSETS

(2,901,197

)

1,051,413

TOTAL ASSETS LESS CURRENT LIABILITIES

4,671,550

3,273,915

CREDITORS

Amounts falling due after more than one year

8

(52,655

)

(60,747

)

PROVISIONS FOR LIABILITIES

(2,199

)

(32,126

)

NET ASSETS

4,616,696

3,181,042

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

6,598

-

Retained earnings

4,609,998

3,180,942

SHAREHOLDERS' FUNDS

4,616,696

3,181,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2026 and were signed on its behalf by:

K S Edmonds - Director

1.	STATUTORY INFORMATION

Tempio Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Tempio Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

Between 15% and 25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for

impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement

are classified as jointly controlled entities.

Other Investments are valued at historic cost or valuation.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to

determine whether there is any indication that those assets have suffered an impairment loss. If any such

indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the

impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset,

the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,

the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying

amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An

impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued

amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased

to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased

carrying amount does not exceed the carrying amount that would have been determined had no impairment

loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is

recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which

case the reversal of the impairment loss is treated as a revaluation increase.

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.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a

net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the

effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the

assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

shares that are classified as debt, are initially recognised at transaction price unless the arrangement

constitutes a financing transaction, where the debt instrument is measured at the present value of the future

payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are

not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year

or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at

transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

11,764

-

144,351

156,115

Additions

1,273

1,750

76

3,099

Disposals

-

-

(64,130

)

(64,130

)

At 31 July 2025

13,037

1,750

80,297

95,084

DEPRECIATION

At 1 August 2024

4,706

-

36,780

41,486

Charge for year

2,607

437

12,045

15,089

Eliminated on disposal

-

-

(24,746

)

(24,746

)

At 31 July 2025

7,313

437

24,079

31,829

NET BOOK VALUE

At 31 July 2025

5,724

1,313

56,218

63,255

At 31 July 2024

7,058

-

107,571

114,629

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Impairments

78,250

At 31 July 2025

78,250

DEPRECIATION

Charge for year

11,738

Impairments

11,738

At 31 July 2025

23,476

NET BOOK VALUE

At 31 July 2025

54,774

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

2

2

Other investments not loans

7,509,490

2,107,871

7,509,492

2,107,873

Additional information is as follows:

Shares in

group

Listed

Unlisted

undertakings

investments

investments

Totals

£

£

£

£

COST OR VALUATION

At 1 August 2024

2

1,426,794

171,963

1,598,759

Additions

-

16,076,153

-

16,076,153

Disposals

-

(10,682,488

)

(133,733

)

(10,816,221

)

Revaluations

-

8,797

-

8,797

At 31 July 2025

2

6,829,256

38,230

6,867,488

NET BOOK VALUE

At 31 July 2025

2

6,829,256

38,230

6,867,488

At 31 July 2024

2

1,426,794

171,963

1,598,759

Cost or valuation at 31 July 2025 is represented by:

Shares in

group

Listed

Unlisted

undertakings

investments

investments

Totals

£

£

£

£

Valuation in 2025

2

6,829,256

38,230

6,867,488

If listed investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

6,820,459

-

Listed investments were valued on an open market basis on 31 July 2025 by Barclays .

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Other investments

642,004

509,114

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

1,281,425

-

Amounts owed by participating interests

2,992,279

2,781,437

Other debtors

1,418

1,384

4,275,122

2,782,821

2025

2024

£

£

Amounts falling due after more than one year:

Amounts owed by associates

90,516

144,826

Aggregate amounts

4,365,638

2,927,647

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,092

7,460

Trade creditors

71

-

Amounts owed to group undertakings

-

75

Amounts owed to participating interests

-

2,006,236

Taxation and social security

15,249

-

Other creditors

9,035,062

46,991

9,058,474

2,060,762

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

52,655

60,747

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

60,747

68,207

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

600

Ordinary A

10p

60

60

400

Ordinary B

10p

40

40

100

100

11.

RESERVES

Revaluation

reserve

£

Investments movement

8,797

Deferred tax on revaluation

(2,199

)

At 31 July 2025

6,598

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company stores assets at the directors home, during the year storage has been calculated and charged to the company amounting to £16,149 (2024 £14,331).

13.	RELATED PARTY DISCLOSURES

At 31 July 2025 other creditors include loans made to the company by its director amounting to £9,032,002. The loans are interest free with no fixed date for repayment.

In addition:

Amounts owed by group undertakings is a loan amounting to £1,281,425 (2024 £nil). The loan is interest free with no fixed date for repayment.

The directors are also directors of other companies which are registered in England and Wales, they are either directors directly or are directors of other companies that have share holdings in them.

Of these connected companies the following balances are included in amounts owed in one year by participating interest or after one year amounts owed by associate at the balance sheet date:

£

Pentadel Safety Management Limited

- Intercompany loan within debtors

53,180

- net ledger balances within debtors

1,080

Pentadel Project Management Limited

- Loans in debtors due with in one year and more than one year

144,826

- net ledger balances within debtors

58,000

Pentadel Management Holding Limited

- Intercompany loan within debtors

275,034

- Loans in debtors due with in one year

2,464,215

- net ledger balances within debtors

86,460

14.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors jointly.