Tempus Facilities Management Limited 30/04/2026 iXBRL

Company registration number: 08491209

Tempus Facilities Management Limited

Unaudited filleted financial statements

30 April 2026

Tempus Facilities Management Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Tempus Facilities Management Limited

Directors and other information


	Directors	Mr M Willmore
		Mr A Willmore


	Company number	08491209


	Registered office	17 Aviation Way
		Southend on Sea
		Essex
		SS2 6LN


	Business address	Lancaster House
		17 Aviation Way
		Southend on Sea
		Essex
		SS2 6UN


	Accountant	Murphy Collins Limited
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

Tempus Facilities Management Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of Tempus Facilities Management Limited

Year ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Tempus Facilities Management Limited for the year ended 30 April 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Tempus Facilities Management Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Tempus Facilities Management Limited and state those matters that we have agreed to state to the board of directors of Tempus Facilities Management Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Tempus Facilities Management Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that Tempus Facilities Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tempus Facilities Management Limited. You consider that Tempus Facilities Management Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Tempus Facilities Management Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins Limited

Chartered Accountants

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

15 September 2026

Tempus Facilities Management Limited

Statement of financial position

30 April 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	7	63,908		84,965
		_______		_______
			63,908		84,965

Current assets
Debtors	8	1,456,804		1,391,018
Cash at bank and in hand		201,788		103,982
		_______		_______
		1,658,592		1,495,000
Creditors: amounts falling due
within one year	9	( 1,531,092)		( 1,370,587)
		_______		_______
Net current assets			127,500		124,413
			_______		_______
Total assets less current liabilities			191,408		209,378

Creditors: amounts falling due
after more than one year	10		( 38,698)		( 53,944)

Provisions for liabilities	11		( 15,977)		( 21,241)

			_______		_______
Net assets			136,733		134,193
			_______		_______

Capital and reserves
Called up share capital	13		100		100
Profit and loss account			136,633		134,093
			_______		_______
Shareholders funds			136,733		134,193
			_______		_______

For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

Mr M Willmore Mr A Willmore

Director Director

Company registration number: 08491209

Tempus Facilities Management Limited

Statement of changes in equity

Year ended 30 April 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 May 2024	100	157,127	157,227

Profit for the year		363,996	363,996
	_______	_______	_______
Total comprehensive income for the year	-	363,996	363,996

Dividends paid and payable		( 387,030)	( 387,030)
	_______	_______	_______
Total investments by and distributions to owners	-	( 387,030)	( 387,030)

	_______	_______	_______
At 30 April 2025 and 1 May 2025	100	134,092	134,192

Profit for the year		276,230	276,230
	_______	_______	_______
Total comprehensive income for the year	-	276,230	276,230

Dividends paid and payable		( 273,689)	( 273,689)
	_______	_______	_______
Total investments by and distributions to owners	-	( 273,689)	( 273,689)

	_______	_______	_______
At 30 April 2026	100	136,633	136,733
	_______	_______	_______

Tempus Facilities Management Limited

Notes to the financial statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lancaster House, 17 Aviation Way, Southend on Sea, Essex, SS2 6LN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2025: 21 ).

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	106,519	130,695
	_______	_______

Deferred tax:
Origination and reversal of timing differences	( 5,264)	4,381
	_______	_______
Tax on profit	101,255	135,076
	_______	_______

6. Dividends

Equity dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	273,689	387,030
	_______	_______

7. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 May 2025	72,244	81,005	153,249
Additions	4,399	-	4,399
	_______	_______	_______
At 30 April 2026	76,643	81,005	157,648
	_______	_______	_______
Depreciation
At 1 May 2025	61,534	6,750	68,284
Charge for the year	5,205	20,251	25,456
	_______	_______	_______
At 30 April 2026	66,739	27,001	93,740
	_______	_______	_______
Carrying amount
At 30 April 2026	9,904	54,004	63,908
	_______	_______	_______
At 30 April 2025	10,710	74,255	84,965
	_______	_______	_______

8. Debtors

	2026	2025
	£	£
Trade debtors	1,316,752	1,197,457
Other debtors	140,052	193,561
	_______	_______
	1,456,804	1,391,018
	_______	_______

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,108,398	895,327
Corporation tax	290,688	346,069
Social security and other taxes	104,728	103,408
Other creditors	27,278	25,783
	_______	_______
	1,531,092	1,370,587
	_______	_______

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	38,698	53,944
	_______	_______

11. Provisions

	Deferred tax (note 12)	Total
	£	£
At 1 May 2025	21,241	21,241
Charges against provisions	( 5,264)	( 5,264)
	_______	_______
At 30 April 2026	15,977	15,977
	_______	_______

12. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 11)	15,977	21,241
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	15,977	21,241
	_______	_______

13. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

14. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr M Willmore	109,294	( 60,277)	49,017
	Mr A Willmore	36,135	13,349	49,484
		_______	_______	_______
		145,429	( 46,928)	98,501
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr M Willmore	80,341	28,953	109,294
	Mr A Willmore	67,773	( 31,638)	36,135
		_______	_______	_______
		148,114	( 2,685)	145,429
		_______	_______	_______

15. Controlling party

The Willmore family jointly control the company.