Temvox LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC446251

		31 July 2025		31 July 2024
	Notes	$	$	$	$
FIXED ASSETS
Intangible Assets	4		1,209,813		1,274,550

			1,209,813		1,274,550
CURRENT ASSETS
Debtors	5	783,441		-
Cash at bank and in hand		52,333		51,895

		835,774		51,895
Creditors: Amounts Falling Due Within One Year	6	(39,728 )		(86,822 )

NET CURRENT ASSETS (LIABILITIES)			796,046		(34,927 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,005,859		1,239,623

Creditors: Amounts Falling Due After More Than One Year	7		(65,206 )		(78,081 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,940,653		1,161,542

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		60,750		60,750

			60,750		60,750

Equity
Members' other interests
Other reserves		1,879,903		1,100,792

			1,879,903		1,100,792

			1,940,653		1,161,542

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			60,750		60,750
Members' other interests			1,879,903		1,100,792

			1,940,653		1,161,542

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Temvox LLP

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Oleg MALII

Designated Member

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Temvox LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446251 . The Registered Office is Office 4 219 Kensington High Street, Kensington, London, W8 6BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in dollars which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Software. It is amortised to profit and loss account over its estimated economic life of 5 years.

The Company accounts for its intangible assets in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Intangible Assets

	Other
	$
Cost
As at 1 August 2024	1,450,750
Additions	385,865
Disposals	(42,347 )

As at 31 July 2025	1,794,268

Amortisation
As at 1 August 2024	176,200
Provided during the period	408,255

As at 31 July 2025	584,455

...CONTINUED

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Temvox LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	1,209,813

As at 1 August 2024	1,274,550

5. Debtors

	31 July 2025	31 July 2024
	$	$
Due within one year
Other debtors	783,441	-

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	$	$
Trade creditors	1	53,405
Other creditors	39,727	33,417

	39,728	86,822

7. Creditors: Amounts Falling Due After More Than One Year

	31 July 2025	31 July 2024
	$	$
Related party loan	65,206	78,081

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