TEMIZ ASSOCIATES LTD

TEMIZ ASSOCIATES LTD
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

TEMIZ ASSOCIATES LTD Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Temiz Associates Ltd T-A Temiz & Co Accountant 30 April 2026 .................................................... Temiz Associates Ltd T-A Temiz & Co Accountant Chartered Public Finance Accountant 73 High Street Gillingham Kent ME7 1BJ 08 July 2026 1

TEMIZ ASSOCIATES LTD
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
30 April 2026

....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
08 July 2026

1

TEMIZ ASSOCIATES LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	38,375	47,969
Tangible fixed assets	4	5,189	5,994
		43,564	53,963
Current assets
Debtors		100,600	53,399
Cash at bank and in hand		(1,911)	(12,000)
		98,689	41,399
Creditors: amount falling due within one year		(86,205)	(67,133)
Net current assets		12,484	(25,734)

Total assets less current liabilities		56,048	28,229
Creditors: amount falling due after more than one year		(21,557)	(26,540)
Net assets		34,491	1,689

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		34,391	1,589
Shareholders' funds		34,491	1,689

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 08 July 2026 and were signed on its behalf by:

-------------------------------
Mehmet Uzum
Director

2

TEMIZ ASSOCIATES LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

TEMIZ ASSOCIATES LTD is a private company, limited by shares, registered in England and Wales, registration number 11922970, registration address 73 High Street, Gillingham, Kent, ME7 1BJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 0 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 9 (2025 : 10).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2025	47,969	47,969
Additions	-	-
Disposals	-	-
At 30 April 2026	47,969	47,969
Amortisation
At 01 May 2025	-	-
Charge for year	9,594	9,594
On disposals	-	-
At 30 April 2026	9,594	9,594
Net book values
At 30 April 2026	38,375	38,375
At 30 April 2025	47,969	47,969

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 May 2025	191	14,474	14,665
Additions	-	922	922
Disposals	-	-	-
At 30 April 2026	191	15,396	15,587
Depreciation
At 01 May 2025	141	8,530	8,671
Charge for year	10	1,717	1,727
On disposals	-	-	-
At 30 April 2026	151	10,247	10,398
Net book values
Closing balance as at 30 April 2026	40	5,149	5,189
Opening balance as at 01 May 2025	50	5,944	5,994

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 11922970
England and Wales
TEMIZ ASSOCIATES LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026