Temple Group Limited

	Page
Strategic Report	1—2
Directors' Report	3—4
Independent Auditor's Report	5—7
Profit and Loss Account	8
Statement of Comprehensive Income	9
Balance Sheet	10
Statement of Changes in Equity	11
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	14—19

The directors present their strategic report for the period ended 31 December 2025.

Review of the Business

Temple Group Ltd (Temple) was acquired by Ramboll UK Ltd (Ramboll) on 30 April 2025.

Ramboll’s acquisition demonstrates belief in the value of Temple’s business and its people, as well as Ramboll’s commitment to investing in the UK region, delivering sustainable growth, and continuing to enhance their offering as a leading sustainable and environmental business both in the UK and globally.

Temple is a leading independent infrastructure and development consultancy specialising in environment, planning, and sustainability services. As a B-Corp, we are committed to balancing profit with purpose, considering the impact of our decisions on society, the environment, and our team. Our certification holds us to high standards of social and environmental responsibility, accountability, and transparency.

Guided by our company ethos, our primary goal is long-term value creation for all stakeholders, promoting sustainable development, and positively impacting society and the planet. We operate a flexible and agile business model with talented staff and an established associate and partner network, ensuring sustainable growth and high-quality services.

Our approach benefits clients through responsive resources, bespoke teams, and access to senior personnel with deep technical insights and niche expertise. We offer enhanced skills and resources to tackle challenging assignments and have proven delivery credentials on major commissions and frameworks through collaborative partnerships.

On 1 October 2025 Ramboll UK Ltd acquired the trade, assets and liabilities from Temple Group Ltd since this date Temple has been none trading.

The reported revenue for the 9 months ending 31 December 2025 is £5.1m with a loss before tax of £722k compare to revenue of £10.3m and a loss before tax of £334k for the full year ending 31 March 2025.

The financial results for the period reflect the additional burden on the business in aligning to Ramboll Group policies, standardising processes, training employees and planning for the transfer of the business to Ramboll on 1 October 2025. It is anticipated the benefit of this investment will enable the employees and the Temple business to maximise its potential within Ramboll during 2026 and for the future.

Principal Risks and Uncertainties

As a Board, we actively identify, monitor and mitigate the financial and operational risks and uncertainties to which we are exposed.

Financial Risk

Our financial risks primarily relate to the stability of the UK economy, inflation, liquidity, and credit risk.

Large infrastructure projects and government contracts constitute a significant portion of our revenue, and variations can impact turnover and profits. Over recent years, we have worked to reduce this risk by diversifying our revenue across sectors and geographies. We also mitigate this risk by investing in diversification activities, partnering on larger programs to share risk, and supplementing our team with associates and sub-consultants.

In a highly competitive industry, we face challenges in winning new work at suitable margins. We address these risks through effective cost management, market differentiation, selective bidding, and thorough scrutiny of our bid and project delivery processes to ensure satisfactory margins.

We manage credit risk by conducting external credit checks on potential clients, setting defined credit limits, and ongoing monitoring and reporting. We maintain a strong focus on cash management, frequently reviewing Debtor and WIP days, and preparing monthly cash flow forecasts that consider seasonality, especially in ecology.

As part of a Group, we have and have access to, adequate and available cash resources to meet our financial requirements.

Operational Risk

Our principal operational risks are project delivery and contract risk, recruitment and retention of key staff, reputational risk, and cyber security.

We review and discuss these risks regularly. Through our business strategy and business model as well as our certified management system, ongoing IT and cyber security investments, and stakeholder relationships, we have effective approaches, systems, and processes to identify, mitigate, and manage these risks.

This year, we faced risks from the Government's inconsistency in infrastructure project commitments, with several strategic programs delayed or altered.

However, we benefited from increased funding and opportunities in energy, water security, and climate resilience infrastructure. In the UK real estate market, despite some active urban areas, political, regulatory, and economic uncertainty has generally negatively pressured prices and growth.

Staff retention, recruitment, and resourcing challenges persist, with intense competition driving salary inflation for skilled individuals in environmental, planning, and sustainability disciplines. These issues are expected to remain both risks and opportunities for the foreseeable future.

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Temple Group Limited

Strategic Report (continued)

For the Period 1 April 2025 to 31 December 2025

Employees

Temple’s employees remain core to our success, driving our achievements with their passion, professionalism, commitment, and creativity. Facing challenging recruitment and retention periods in the environmental sector, we strive to attract, develop, and retain top talent.

We continue to offer enhanced benefits with a focus this year on women’s health, offering paid time-off for fertility therapy, menopause, neonatal care, and pregnancy loss. Additionally, we've improved support for carers and parents with flexible working and carer's leave policies. We also increased employer pension contributions for financial security and maintained our commitment to the Living Wage.

We sincerely thank our staff for their commitment, efforts, professionalism, loyalty, hard work, and continued support in achieving our shared goals. We particularly celebrate long service, acknowledging work anniversaries from one year onward.

Outlook

Following the transfer of the trade, assets and liabilities to Ramboll UK Ltd on 1 October 2025 the directors consider the Company to be none trading. The directors will consider future plans for the Company in the first half of 2026.

On behalf of the board

Mr Neil Sansbury

Director

21/07/2026

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Temple Group Limited

Company No. 03305849

Directors' Report For the Period 1 April 2025 to 31 December 2025

Directors' Report

The directors present their report and the financial statements for the period ended 31 December 2025.

Principal Activity

The company's principal activity continues to be that of environment, planning and sustainability services for the public, private, not-for-profit and voluntary sectors.

Directors

The directors who held office during the period were as follows:

Mr Mark Skelton

Mr Neil Sansbury

Mr Nathan Swankie

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Temple Group Limited

Directors' Report (continued)

For the Period 1 April 2025 to 31 December 2025

Independent Auditors

The auditors, Parkers, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr Neil Sansbury

Director

21/07/2026

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Independent Auditor's Report

to the Members of

Temple Group Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Temple Group Limited for the period ended 31 December 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit/(loss) for the period then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Emphasis of Matter

We draw attention to Note 2.2. to the financial statements which explains that the directors hived up the business to its parent company on 1st October 2025 and the company ceased trading at that date. Therefore, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than a going concern as described in Note 2.2. Our opinion is not modified in respect of this matter.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Temple Group Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3—4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to UK pensions legislation and UK tax legislation, as well as UK Health & Safety legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to revenue recognition where there may be incentive for manipulation of profits. Audit procedures performed by the engagement team included:

- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;

- Challenging assumptions and judgements made by management in their significant accounting estimates; and

- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations including journal entries which inflated the Company's results for the period with unusual offset entries and journal entries impacting revenue recognition.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Temple Group Limited

Annette Watson PhD BSc FCA (Senior Statutory Auditor)

for and on behalf of Parkers Chartered Accountants & Statutory Auditors , Statutory Auditor

21/07/2026

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Temple Group Limited

Profit and Loss Account

For the Period 1 April 2025 to 31 December 2025

Profit and Loss Account

		31 December 2025	31 March 2025
	Notes	£	£
TURNOVER		5,061,553	10,273,450
Cost of sales		(3,973,423 )	(7,254,697 )

GROSS PROFIT		1,088,130	3,018,753

Administrative expenses		(1,691,180 )	(3,311,120 )

OPERATING LOSS	3	(603,050 )	(292,367 )
(Loss)/profit on disposal of fixed assets		(96,020 )	3,850
Other interest receivable and similar income	8	203	814
Interest payable and similar charges	9	(23,582 )	(45,885 )

LOSS BEFORE TAXATION		(722,449 )	(333,588 )
Tax on Loss	10	30,176	(20,130 )

LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL PERIOD		(692,273 )	(353,718 )

The notes on pages 13 to 19 form part of these financial statements.

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Temple Group Limited

Statement of Comprehensive Income

For the Period 1 April 2025 to 31 December 2025

Statement of Comprehensive Income

	31 December 2025	31 March 2025
	£	£
LOSS FOR THE FINANCIAL PERIOD	(692,273 )	(353,718 )
OTHER COMPREHENSIVE INCOME FOR THE PERIOD	-	-
Prior year adjustment	-	(86,206)

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	(692,273 )	(439,924 )

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Temple Group Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 03305849

		31 December 2025		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	11		-		9,333
Tangible Assets	12		-		143,430

			-		152,763
CURRENT ASSETS
Debtors	13	-		2,774,372
Cash at bank and in hand		349,641		29,740

		349,641		2,804,112
Creditors: Amounts Falling Due Within One Year	14	(367,700 )		(2,252,485 )

NET CURRENT ASSETS (LIABILITIES)			(18,059 )		551,627

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,059 )		704,390

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		-		(30,176 )

NET (LIABILITIES)/ASSETS			(18,059 )		674,214

CAPITAL AND RESERVES
Called up share capital	17		11,275		11,275
Capital redemption reserve			-		7,725
Profit and Loss Account			(29,334 )		655,214

SHAREHOLDERS' FUNDS			(18,059)		674,214

On behalf of the board

Mr Neil Sansbury

Director

21/07/2026

The notes on pages 13 to 19 form part of these financial statements.

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Temple Group Limited

Statement of Changes in Equity

For the Period 1 April 2025 to 31 December 2025

Statement of Changes in Equity

	Share Capital	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024 as previously stated	11,275	7,725	1,465,138	1,484,138
Prior year adjustment	-	-	(86,206 )	(86,206 )

As at 1 April 2024 as restated	11,275	7,725	1,378,932	1,397,932
1,378,932

Loss for the year and total comprehensive income	-	-	(353,718 )	(353,718)

Dividends paid	-	-	(370,000)	(370,000)

As at 31 March 2025 and 1 April 2025	11,275	7,725	655,214	674,214


Loss for the period and total comprehensive income	-	-	(692,273 )	(692,273)

Transfer to capital redemption reserves	-	-	7,725	7,725
Transfer to/from Profit & Loss Account	-	(7,725 )	-	(7,725)

As at 31 December 2025	11,275	-	(29,334 )	(18,059)

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Temple Group Limited

Cash Flow Statement

For the Period 1 April 2025 to 31 December 2025

Cash Flow Statement

		31 December 2025	31 March 2025
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	94,291	75,365
Interest paid		(23,582 )	(45,885 )
Tax paid		-	(2,926 )

Net cash generated from operating activities		70,709	26,554

Cash flows from investing activities
Proceeds from disposal of intangible assets		5,833	-
Purchase of tangible assets		(1,435 )	(152,203 )
Proceeds from disposal of tangible assets		13,000	22,343
Purchase of investment in subsidiary undertaking		-	(1 )
Proceeds from disposal of investment in subsidiary undertaking		-	1
Interest received		203	814

Net cash generated from/(used in) investing activities		17,601	(129,046 )

Cash flows from financing activities
Equity dividends paid		-	(370,000 )
Repayment of finance leases		(11,109 )	(10,255 )
Proceeds from new loans from group undertakings		242,700	125,000
Repayment of loans to group undertakings		-	110,000

Net cash generated from/(used in) financing activities		231,591	(145,255 )



Increase/(decrease) in cash and cash equivalents		319,901	(247,747 )
Cash and cash equivalents at beginning of period	2	29,740	277,487

Cash and cash equivalents at end of period	2	349,641	29,740

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Temple Group Limited

Notes to the Cash Flow Statement

For the Period 1 April 2025 to 31 December 2025

Notes to the Cash Flow Statement

1. Reconciliation of loss for the financial period to cash generated from operations

	31 December 2025	31 March 2025
	£	£
Loss for the financial period	(692,273 )	(353,718 )
Adjustments for:
Tax on loss	(30,176 )	20,130
Interest expense	23,582	45,885
Interest income	(203 )	(814 )
Amortisation of intangible assets	3,500	7,000
Depreciation of tangible assets	35,845	89,113
Loss/(profit) on disposal of tangible assets	96,020	(3,850)
Movements in working capital:
Decrease/(increase) in trade and other debtors	2,774,372	(42,854 )
(Decrease)/increase in trade and other creditors	(2,116,376 )	314,473

Net cash generated from operations	94,291	75,365

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	31 December 2025	31 March 2025
	£	£
Cash at bank and in hand	349,641	29,740

3. Analysis of changes in net debt

	As at 1 April 2025	Cash flows	As at 31 December 2025
	£	£	£
Cash at bank and in hand	29,740	319,901	349,641
Finance leases	(11,109)	11,109	-
Debts falling due within one year	(125,000 )	(242,700)	(367,700 )

	(106,369)	88,310	(18,059)

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Temple Group Limited

Notes to the Financial Statements

For the Period 1 April 2025 to 31 December 2025

Notes to the Financial Statements

1. General Information

Temple Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03305849 . The registered office is 240 Blackfriars Road, London, SE1 8NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

During the year the company ceased trading and all activities have been classified as discontinued operations in accordance with FRS 102 Section 5. Accordingly, the results of the company are presented as discontinued operations in the statement of comprehensive income.

2.2. Going Concern Disclosure

The directors believe that the going concern basis is not appropriate as the Company has ceased trading. As a result of the sale of the Company to Ramboll UK Limited on the 30th April 2025, the trade and assets of the Company were hived up as part of a group reorganisation with effect from 1st October 2025.

No adjustments were necessary to the carrying amounts of the Company's assets and liabilities because of this change in basis, as it is expected that all assets and liabilities were realised, settled or transferred at the amounts stated in the balance sheet.

2.3. Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Where the services are supplied under long-term contracts, turnover represents the value of work done in the year, including amounts not invoiced and is recognised by reference to stage of completion.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business in 2011 and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	3-5 years straight line
Fixtures & Fittings	5 years straight line
Computer Equipment	3 years straight line

Plant and machinery includes equipment on jobs and office equipment, these are depreciated on a straight line basis over 3 and 5 years resepctively.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Temple Group Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Operating Loss

The operating loss is stated after charging:

	31 December 2025	31 March 2025
	£	£
Bad debts	24,297	(21,026)
Depreciation of tangible fixed assets	35,845	89,113
Amortisation of intangible fixed assets	3,500	7,000

4. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the period was as follows:

	31 December 2025	31 March 2025
	£	£
Audit Services
Audit of the company's financial statements	6,000	7,250

5. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	31 December 2025	31 March 2025
	£	£
Wages and salaries	3,241,244	6,318,831
Social security costs	414,390	663,917
Other pension costs	139,574	297,020

	3,795,208	7,279,768

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Temple Group Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

6. Average Number of Employees

Average number of employees, including directors, during the period was as follows:

	31 December 2025	31 March 2025
Support Staff:	23	26
Technical Staff:	110	109

	133	135

7. Directors' remuneration

	31 December 2025	31 March 2025
	£	£
Emoluments	32,217	99,240
Company contributions to money purchase pension schemes	2,133	60,000

	34,350	159,240

The number of directors to whom retirement benefits were accruing was as follows:

	31 December 2025		31 March 2025
Money purchase pension schemes	1		1

8. Interest Receivable and Similar Income

	31 December 2025	31 March 2025
	£	£
Bank interest receivable	203	814

9. Interest Payable and Similar Charges

	31 December 2025	31 March 2025
	£	£
Bank loans and overdrafts	4,175	5,053
Other finance charges	19,407	40,832

	23,582	45,885

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Temple Group Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

10. Tax on Profit

The tax (credit)/charge on the loss for the period was as follows:

	Tax Rate		31 December 2025	31 March 2025
	31 December 2025	31 March 2025	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	-	-
Prior period adjustment			-	2,926

			-	2,926
Deferred Tax
Deferred taxation			(30,176 )	17,204


Total tax charge for the period			(30,176 )	20,130

	31 December 2025	31 March 2025
	£	£
Profit before tax	(722,449)	(333,588)

Tax on profit at 25% (UK standard rate)	(180,612 )	(79,600 )
Goodwill/depreciation not allowed for tax	33,841	24,028
Expenses not deductible for tax purposes	1,184	2,418
Tax losses utilised	(51 )	-
Capital allowances	(1,503 )	(40,096 )
Short term timing differences	(30,176 )	17,204
Prior period adjustment	-	2,926
Tax losses unutilised carried forward	147,141	45,924
Group relief	-	47,326

Total tax charge for the period	(30,176)	20,130

11. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	125,000
Disposals	(125,000 )

As at 31 December 2025	-

Amortisation
As at 1 April 2025	115,667
Provided during the period	3,500
Disposals	(119,167 )

As at 31 December 2025	-

...CONTINUED

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Temple Group Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

Net Book Value
As at 31 December 2025	-

As at 1 April 2025	9,333

12. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	152,333	3,721	552,873	708,927
Additions	170	-	1,265	1,435
Disposals	(152,503 )	(3,721 )	(554,138 )	(710,362 )

As at 31 December 2025	-	-	-	-

Depreciation
As at 1 April 2025	97,975	2,403	465,119	565,497
Provided during the period	12,140	372	23,333	35,845
Disposals	(110,115 )	(2,775 )	(488,452 )	(601,342 )

As at 31 December 2025	-	-	-	-

Net Book Value
As at 31 December 2025	-	-	-	-

As at 1 April 2025	54,358	1,318	87,754	143,430

13. Debtors

	31 December 2025	31 March 2025
	£	£
Due within one year
Trade debtors	-	1,677,403
Prepayments and accrued income	-	1,039,905
Other debtors	-	57,064

	-	2,774,372

14. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	11,109
Trade creditors	-	415,514
Amounts owed to group undertakings	367,700	125,000
Other creditors	-	701,125
Taxation and social security	-	480,955
Accruals and deferred income	-	518,782

	367,700	2,252,485

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Temple Group Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 December 2025

15. Obligations Under Finance Leases and Hire Purchase

	31 December 2025	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	12,956
Less: Finance charges allocated to future periods	-	1,847

	-	11,109

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	31 December 2025	31 March 2025
	£	£
Other timing differences	-	30,176

17. Share Capital

	31 December 2025	31 March 2025
Allotted, called up and fully paid	£	£
4,750 Ordinary Shares of £ 1.00 each	4,750	4,750
1,000 Ordinary A shares of £ 1.00 each	1,000	1,000
5,525 Ordinary B shares of £ 1.00 each	5,525	5,525

	11,275	11,275

18. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the period the charge to profit or loss in respect of defined contribution schemes was £139,574 (2025: £297,020).

19. Dividends

	31 December 2025	31 March 2025
	£	£
On equity shares:
Interim dividend paid	-	370,000

20. Controlling Parties

The Company's immediate parent is Ramboll UK Limited, incorporated in the United Kingdom.

The ultimate parent is Ramboll Gruppen A/S, incorporated in Denmark.

The largest and smallest group to consolidate these financial statements and producing publicly available financial statements is Ramboll Gruppen A/S. These financial statements are available upon request from Company Secretary, Hannemanns Alle 53, DK-2300 Copenhagen S, Denmark or www.ramboll.com.

The ultimate controlling party is Ramboll Fonden (The Ramboll Foundation), Hannemanns Alle 53, 2300 Copenhagen S, Denmark.

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