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Company Registration No. 05421563 (England and Wales)
Templine Limited Unaudited accounts for the year ended 31 March 2026
Templine Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Templine Limited Company Information for the year ended 31 March 2026
Director
Jeremy John Stevens
Company Number
05421563 (England and Wales)
Registered Office
31 Meareway Meare Glastonbury Somerset BA6 9TY England
Accountants
Emily Pearson Associates Ltd 31 Meareway Meare Glastonbury BA6 9TY
- 3 -
Templine Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,274,184 
396,419 
Current assets
Inventories
4,250 
4,250 
Debtors
5
39,977 
30,866 
Cash at bank and in hand
18,041 
476,343 
62,268 
511,459 
Creditors: amounts falling due within one year
6
(92,887)
(103,778)
Net current (liabilities)/assets
(30,619)
407,681 
Total assets less current liabilities
1,243,565 
804,100 
Creditors: amounts falling due after more than one year
7
(34,025)
(55,669)
Provisions for liabilities
Deferred tax
(318,546)
- 
Net assets
890,994 
748,431 
Capital and reserves
Called up share capital
100 
100 
Fair value reserve
737,985 
- 
Capital redemption reserve
(475,021)
- 
Profit and loss account
627,930 
748,331 
Shareholders' funds
890,994 
748,431 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 June 2026 and were signed on its behalf by
Jeremy John Stevens Director Company Registration No. 05421563
- 4 -
Templine Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Templine Limited is a private company, limited by shares, registered in England and Wales, registration number 05421563. The registered office is 31 Meareway, Meare, Glastonbury, Somerset, BA6 9TY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25% RB
Plant & machinery
25% RB
Motor vehicles
25% RB
Fixtures & fittings
25% RB
Computer equipment
25% RB
Other tangible fixed assets
25% RB
- 5 -
Templine Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At valuation 
At cost 
At 1 April 2025
1,023,005 
176,026 
16,141 
1,866 
1,217,038 
Additions
132,109 
- 
5,126 
2,545 
139,780 
Revaluations
736,757 
- 
1,228 
- 
737,985 
At 31 March 2026
1,891,871 
176,026 
22,495 
4,411 
2,094,803 
Depreciation
At 1 April 2025
724,036 
79,455 
15,495 
1,633 
820,619 
At 31 March 2026
724,036 
79,455 
15,495 
1,633 
820,619 
Net book value
At 31 March 2026
1,167,835 
96,571 
7,000 
2,778 
1,274,184 
At 31 March 2025
298,969 
96,571 
646 
233 
396,419 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
6,684 
Trade debtors
31,051 
- 
Accrued income and prepayments
6,151 
- 
Other debtors
2,775 
- 
39,977 
6,684 
Amounts falling due after more than one year
Trade debtors
- 
15,256 
Accrued income and prepayments
- 
6,151 
Other debtors
- 
2,775 
- 
24,182 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
12,156 
VAT
(27,717)
- 
Obligations under finance leases and hire purchase contracts
- 
25,994 
Trade creditors
93,045 
8,529 
Taxes and social security
22,784 
53,460 
Other creditors
1,136 
- 
Accruals
3,639 
3,639 
92,887 
103,778 
- 6 -
Templine Limited Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
34,025 
37,844 
Obligations under finance leases and hire purchase contracts
- 
17,825 
34,025 
55,669 
8
Average number of employees
During the year the average number of employees was 3 (2025: 2).
- 7 -