Templeton Cleaning Services Limited 31/07/2025 iXBRL

Company registration number: 04679383

Templeton Cleaning Services Limited

Unaudited filleted abridged financial statements

31 July 2025

Templeton Cleaning Services Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Templeton Cleaning Services Limited

Directors and other information


	Director	Mr Frank Jerome Templeton


	Secretary	Mrs Mariana Templeton


	Company number	04679383


	Registered office	6th Floor AMP House
		Dingwall Road
		Croydon
		CR0 2LX


	Accountants	Doshi & Co. Accountants
		6th Floor AMP House
		Dingwall Road
		Croydon
		CR0 2LX

Templeton Cleaning Services Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Templeton Cleaning Services Limited

Year ended 31 July 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 July 2025 which comprise the abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Doshi & Co. Accountants

6th Floor AMP House

Dingwall Road

Croydon

CR0 2LX

28 April 2026

Templeton Cleaning Services Limited

Abridged statement of financial position

31 July 2025

		31/07/25		31/07/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	160,313		186,030
Investments	6	367,000		367,000
		_______		_______
			527,313		553,030

Current assets
Stocks		11,000		11,000
Debtors		811,870		919,165
Cash at bank and in hand		306,009		520,075
		_______		_______
		1,128,879		1,450,240
Creditors: amounts falling due
within one year		( 428,797)		( 631,256)
		_______		_______
Net current assets			700,082		818,984
			_______		_______
Total assets less current liabilities			1,227,395		1,372,014

Creditors: amounts falling due
after more than one year			( 75,950)		( 153,315)

Provisions for liabilities	7		-		( 46,507)

			_______		_______
Net assets			1,151,445		1,172,192
			_______		_______

Capital and reserves
Called up share capital			112		112
Profit and loss account			1,151,333		1,172,080
			_______		_______
Shareholders funds			1,151,445		1,172,192
			_______		_______

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr Frank Jerome Templeton

Director

Company registration number: 04679383

Templeton Cleaning Services Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6th Floor AMP House, Dingwall Road, Croydon, CR0 2LX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 106 (2024: 106 ).

5. Tangible assets


		£
	Cost
	At 1 August 2024	601,598
	Additions	24,808
		_______
	At 31 July 2025	626,406
		_______
	Depreciation
	At 1 August 2024	415,568
	Charge for the year	50,525
		_______
	At 31 July 2025	466,093
		_______
	Carrying amount
	At 31 July 2025	160,313
		_______
	At 31 July 2024	186,030
		_______

6. Investments


		£
	Cost
	At 1 August 2024 and 31 July 2025	367,000
		_______
	Impairment
	At 1 August 2024 and 31 July 2025	-
		_______
	Carrying amount
	At 31 July 2025	367,000
		_______
	At 31 July 2024	367,000
		_______

7. Provisions

	Deferred tax (note 8)	Total
	£	£
At 1 August 2024	46,507	46,507
Charges against provisions	( 46,507)	( 46,507)
	_______	_______
At 31 July 2025	-	-
	_______	_______

8. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	31/07/25	31/07/24
	£	£
Included in provisions (note 7)	-	46,507
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

			31/07/25	31/07/24
			£	£

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

Year ended 31/07/25
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Frank Jerome Templeton	150,323	( 26,927)	123,396
		_______	_______	_______

Period ended 31/07/24
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Frank Jerome Templeton	56,411	93,912	150,323
		_______	_______	_______

10. Controlling party

The Company is controlled by sole director Mr Frank Jerome Templeton , who control the company by virtue of his Share holding.