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Logo On Report
Registered Number: SC176081
Scotland

 

 

 

DIRECT COOLING & HEATING SERVICES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Director Andrew Carruthers
Registered Number SC176081
Registered Office 24a Russell Street
Hamilton
Lanarkshire
ML3 0QP
Accountants Libratum Consultancy Ltd
83 Coreshill Crescent

Lanarkshire
ML3 8FD
1
  2023   2022
    £ £   £ £
Fixed assets   75,091      35,870 
Current assets 435,591      426,730   
Creditors: amount falling due within one year (136,167)     (171,349)  
Net current assets   299,424      255,381 
Total assets less current liabilities   374,515      291,251 
Creditors: amount falling due after more than one year   (17,500)    
Net assets   357,015      291,251 
 

         
Capital and reserves   357,015      291,251 
 
NOTES TO THE ACCOUNTS

General Information
DIRECT COOLING & HEATING SERVICES LTD. is a private company, limited by shares, registered in Scotland, registration number SC176081, registration address 24a Russell Street, Hamilton, Lanarkshire, ML3 0QP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 5
2.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2022 12,497    112,218    124,715 
Additions   81,300    81,300 
Disposals   (95,466)   (95,466)
At 31 July 2023 12,497    98,052    110,549 
Depreciation
At 01 August 2022 11,233    77,612    88,845 
Charge for year 1,263    19,610    20,873 
On disposals   (74,260)   (74,260)
At 31 July 2023 12,496    22,962    35,458 
Net book values
Closing balance as at 31 July 2023 1    75,090    75,091 
Opening balance as at 01 August 2022 1,264    34,606    35,870 


3.

Average number of employees

Average number of employees during the year was 4 (2022 : 4).


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 07 February 2024 and were signed by:


--------------------------------
Andrew Carruthers
Director
2