Telperion Limited

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

Registered number: 05642386

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		169,629		181,896

			169,629		181,896
CURRENT ASSETS
Debtors	5	57,798		81,086
Cash at bank and in hand		3,730		-

		61,528		81,086
Creditors: Amounts Falling Due Within One Year	6	(139,020 )		(178,610 )

NET CURRENT ASSETS (LIABILITIES)			(77,492 )		(97,524 )

TOTAL ASSETS LESS CURRENT LIABILITIES			92,137		84,372

Creditors: Amounts Falling Due After More Than One Year	7		-		(6,799 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(612 )		(495 )

NET ASSETS			91,525		77,078

CAPITAL AND RESERVES
Called up share capital	9		100		4
Profit and Loss Account			91,425		77,074

SHAREHOLDERS' FUNDS			91,525		77,078

Page 1

Page 2

Telperion Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

On behalf of the board

Mr Robert Williams

Director

19/05/2026

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

1. General Information

Telperion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05642386 . The registered office is Marsh Farm, East Woodlands, Frome, Somerset, BA11 5EL.

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 the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	10% Straight line
Fixtures & Fittings	10% Straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	15,380	358,543	373,923
Additions	605	27,312	27,917

As at 31 December 2025	15,985	385,855	401,840

Depreciation
As at 1 January 2025	12,139	179,888	192,027
Provided during the period	1,598	38,586	40,184

As at 31 December 2025	13,737	218,474	232,211

Net Book Value
As at 31 December 2025	2,248	167,381	169,629

As at 1 January 2025	3,241	178,655	181,896

Page 3

Page 4

Telperion Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	57,798	56,119
Director's loan account	-	24,967

	57,798	81,086

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	308	20,954
Bank loans and overdrafts	7,442	33,382
Corporation tax	68,520	56,465
VAT	16,823	27,061
Other creditors	915	915
Accruals and deferred income	45,012	39,833

	139,020	178,610

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

	2025	2024
	£	£
Bank loans	-	6,799

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	612	495

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	4

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	63,211	154,069

11. Related Party Transactions

Included within other debtors is a directors loan account for Mr Williams, the balance at 31 December 2025 was £2,145 (2024: £24,997). this loan is interest free, has no fixed repayment term and is repayable on demand.