1 September 2022 false No description of principal activity Taxfiler 2023.10 SC456438business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC4564382022-08-31 SC4564382022-09-012023-08-31 SC456438business:AuditExemptWithAccountantsReport2022-09-012023-08-31 SC456438business:FilletedAccounts2022-09-012023-08-31 SC4564382023-08-31 SC456438business:Director12022-09-012023-08-31 SC456438business:Director22022-09-012023-08-31 SC456438business:RegisteredOffice2022-09-012023-08-31 SC4564382022-08-31 SC456438core:WithinOneYear2023-08-31 SC456438core:WithinOneYear2022-08-31 SC456438core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC456438core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC456438core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC456438core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC456438core:PreviouslyStatedAmount2023-08-31 SC456438core:PreviouslyStatedAmount2022-08-31 SC456438business:SmallEntities2022-09-012023-08-31 SC456438countries:Scotland2022-09-012023-08-31 SC456438core:LandBuildings2022-09-012023-08-31 SC456438core:PlantMachinery2022-09-012023-08-31 SC456438core:LandBuildings2022-08-31 SC456438core:PlantMachinery2022-08-31 SC456438core:LandBuildings2023-08-31 SC456438core:PlantMachinery2023-08-31 SC456438business:OrdinaryShareClass12022-09-012023-08-31 SC456438business:OrdinaryShareClass12021-09-012022-08-31 SC4564382021-09-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC456438 (Scotland)
BM Temperature Control Limited Unaudited accounts for the year ended 31 August 2023
BM Temperature Control Limited Unaudited accounts Contents
Page
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BM Temperature Control Limited Company Information for the year ended 31 August 2023
Directors
Mr Douglas William Barnes Mr Ian McConnell
Company Number
SC456438 (Scotland)
Registered Office
56 SOUTH LAVEROCKBANK AVE EDINBURGH SCOTLAND EH5 3DT
Accountants
JWD Accounting and Tax Services
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BM Temperature Control Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,106 
3,745 
Current assets
Debtors
749 
5,599 
Cash at bank and in hand
14,626 
2,880 
15,375 
8,479 
Creditors: amounts falling due within one year
(22,414)
(12,124)
Net current liabilities
(7,039)
(3,645)
Net assets
3,067 
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,967 
- 
Shareholders' funds
3,067 
100 
For the year ending 31 August 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by
Mr Ian McConnell Director Company Registration No. SC456438
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BM Temperature Control Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
BM Temperature Control Limited is a private company, limited by shares, registered in Scotland, registration number SC456438. The registered office is 56 SOUTH LAVEROCKBANK AVE, EDINBURGH, SCOTLAND, EH5 3DT.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Reducing balance
Plant & machinery
25% Reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
2,902 
15,267 
18,169 
Additions
- 
10,000 
10,000 
Disposals
- 
(8,199)
(8,199)
At 31 August 2023
2,902 
17,068 
19,970 
Depreciation
At 1 September 2022
881 
13,543 
14,424 
Charge for the year
201 
2,763 
2,964 
On disposals
- 
(7,524)
(7,524)
At 31 August 2023
1,082 
8,782 
9,864 
Net book value
At 31 August 2023
1,820 
8,286 
10,106 
At 31 August 2022
2,021 
1,724 
3,745 
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BM Temperature Control Limited Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
749 
5,599 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,472 
3,663 
Taxes and social security
12,495 
8,461 
Loans from directors
6,447 
- 
22,414 
12,124 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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