2024-09-18 2025-09-30 false true Tempestas Global Limited Tempestas Global Limited Unit 3 Bugbrooke Fields Business Park Bugbrooke Road, Kislingbury, Northampton, England, NN7 4UF Capium Accounts Production 1.1 15964692 2024-09-18 2025-09-30 15964692 bus:AbridgedAccounts 2024-09-18 2025-09-30 15964692 bus:FRS102 2024-09-18 2025-09-30 15964692 bus:AuditExemptWithAccountantsReport 2024-09-18 2025-09-30 15964692 bus:SmallCompaniesRegimeForAccounts 2024-09-18 2025-09-30 15964692 bus:PrivateLimitedCompanyLtd 2024-09-18 2025-09-30 15964692 2024-09-18 2025-09-30 15964692 2025-09-30 15964692 bus:RegisteredOffice 2024-09-18 2025-09-30 15964692 core:WithinOneYear 2025-09-30 15964692 core:AfterOneYear 2025-09-30 15964692 1 2024-09-18 2025-09-30 15964692 bus:Director1 2024-09-18 2025-09-30 15964692 bus:Director1 2025-09-30 15964692 bus:Director2 2024-09-18 2025-09-30 15964692 bus:Director2 2025-09-30 15964692 2023-09-18 15964692 bus:LeadAgentIfApplicable 2024-09-18 2025-09-30 15964692 2024-09-17 15964692 bus:OrdinaryShareClass1 2024-09-18 2025-09-30 15964692 bus:OrdinaryShareClass1 2025-09-30 15964692 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 15964692 core:CostValuation core:Non-currentFinancialInstruments 2024-09-17 15964692 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 15964692 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 15964692 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 15964692 core:Non-currentFinancialInstruments 2025-09-30 15964692 core:Non-currentFinancialInstruments 2024-09-17 15964692 core:ShareCapital 2025-09-30 15964692 core:RetainedEarningsAccumulatedLosses 2025-09-30 15964692 dpl:Item1 2024-09-18 15964692 dpl:Item1 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15964692
England and Wales
TEMPESTAS DEVELOPMENT LIMITED
Abridged Accounts
Period of accounts Start date: 18 September 2024 End date: 30 September 2025

TEMPESTAS DEVELOPMENT LIMITED Accountants' Report For the Period 18 September 2024 to 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . 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. M & A Accountants & Safe Secure Tax Specialists Ltd 30 September 2025 M & A Accountants & Safe Secure Tax Specialists Ltd Unit 3 Bugbrooke Field Business Park Kislingbury NN7 4UF 20 July 2026 1

TEMPESTAS DEVELOPMENT LIMITED Statement of Financial Position As at 30 September 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Debtors |  | 45,187
Creditors: amount falling due within one year |  | (2,593)
Net current assets |  | 42,594
Total assets less current liabilities |  | 42,594
Creditors: amount falling due after more than one year |  | (65,687)
Net assets |  | (23,093)
Capital and reserves |  |
Called up share capital | 4 | 100
Profit and loss account |  | (23,193)
Shareholders' funds |  | (23,093)
For the period ended 30 September 2025 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 period 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 20 July 2026 and were signed on its behalf by:
------------------------------- Andrew Costain Director
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TEMPESTAS DEVELOPMENT LIMITED Notes to the Abridged Financial Statements For the Period 18 September 2024 to 30 September 2025
General Information TEMPESTAS DEVELOPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15964692, registration address ONE ARLINGTON SQUARE, DOWNSHIRE WAY, BRACKNELL, RG12 1WA. 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. Going concern basis The company has net liabilities of £23,093 and is dependent on the continued support of its parent. Tempestas Global Limited has provided a letter of financial support dated 15 July 2026 confirming its intention to provide such financial support as may reasonably be required to enable the company to meet its liabilities as they fall due, for a period of not less than twelve months from the date these financial statements are approved. On that basis the directors consider it appropriate to prepare the financial statements on a going-concern basis. Turnover The company was not actively trading in the period; it was formed to segregate the group's crypto activity from Tempestas Global Limited. No turnover is recognised. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the Bank of England daily spot reference rate on each invoice date.. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All intercompany balances and foreign exchange differences have been settled by the parent in Sterling.
2. | Average number of employees Average number of employees during the period was 0.
3. | Financial Commitments and Contingencies Contingent Liabilities The company has disputed Advertising, Marketing and Editorial invoices amounting to £18,113.98 during the year. These are contested by the company and are not recognised as liabilities. If the dispute resolves against the company they become payable.
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and partly paid | 2025 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
5. | Controlling Parties The company's immediate parent undertaking is Tempestas Global Limited. The ultimate parent undertaking is Tempestas Global Limited (incorporated in England & wales). Its registered office is Unit 3 Bugbrooke Fields Business Park Bugbrooke Road, Kislingbury, Northampton, England, NN7 4UF. Copies of the group accounts may be obtained from the company's registered office.
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