1 September 2022 false No description of principal activity Taxfiler 2023.14 SC457735business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC4577352022-08-31 SC4577352022-09-012023-08-31 SC457735business:AuditExemptWithAccountantsReport2022-09-012023-08-31 SC457735business:FilletedAccounts2022-09-012023-08-31 SC4577352023-08-31 SC457735business:Director12022-09-012023-08-31 SC457735business:RegisteredOffice2022-09-012023-08-31 SC4577352022-08-31 SC457735core:WithinOneYear2023-08-31 SC457735core:WithinOneYear2022-08-31 SC457735core:AfterOneYear2023-08-31 SC457735core:AfterOneYear2022-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC457735core:PreviouslyStatedAmount2023-08-31 SC457735core:PreviouslyStatedAmount2022-08-31 SC457735business:SmallEntities2022-09-012023-08-31 SC457735countries:Scotland2022-09-012023-08-31 SC457735core:MotorVehicles2022-09-012023-08-31 SC457735core:FurnitureFittings2022-09-012023-08-31 SC457735core:ComputerEquipment2022-09-012023-08-31 SC457735core:MotorVehicles2022-08-31 SC457735core:FurnitureFittings2022-08-31 SC457735core:ComputerEquipment2022-08-31 SC457735core:MotorVehicles2023-08-31 SC457735core:FurnitureFittings2023-08-31 SC457735core:ComputerEquipment2023-08-31 SC4577352021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC457735 (Scotland)
Commercial Temperature Solutions Ltd Unaudited accounts for the year ended 31 August 2023
Commercial Temperature Solutions Ltd Unaudited accounts Contents
Page
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Commercial Temperature Solutions Ltd Company Information for the year ended 31 August 2023
Director
Ross Deighton
Company Number
SC457735 (Scotland)
Registered Office
THE GRANARY 4 WEST LODGE GOGARMUIR ROAD EDINBURGH EH12 9FW SCOTLAND
Accountants
JWD Accounting and Tax Services
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Commercial Temperature Solutions Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,019 
204 
Current assets
Debtors
21,880 
16,481 
Cash at bank and in hand
58,222 
79,605 
80,102 
96,086 
Creditors: amounts falling due within one year
(17,822)
(20,074)
Net current assets
62,280 
76,012 
Total assets less current liabilities
104,299 
76,216 
Creditors: amounts falling due after more than one year
(27,264)
- 
Provisions for liabilities
Deferred tax
(39)
(39)
Net assets
76,996 
76,177 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
76,896 
76,077 
Shareholders' funds
76,996 
76,177 
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 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 5 March 2024 and were signed on its behalf by
Ross Deighton Director Company Registration No. SC457735
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Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Commercial Temperature Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC457735. The registered office is THE GRANARY 4 WEST LODGE, GOGARMUIR ROAD, EDINBURGH, EH12 9FW, SCOTLAND.
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.
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:
Motor vehicles
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
44,033 
4,683 
1,847 
50,563 
Additions
56,025 
- 
- 
56,025 
At 31 August 2023
100,058 
4,683 
1,847 
106,588 
Depreciation
At 1 September 2022
44,033 
4,479 
1,847 
50,359 
Charge for the year
14,006 
204 
- 
14,210 
At 31 August 2023
58,039 
4,683 
1,847 
64,569 
Net book value
At 31 August 2023
42,019 
- 
- 
42,019 
At 31 August 2022
- 
204 
- 
204 
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Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,477 
15,463 
Accrued income and prepayments
1,403 
1,018 
21,880 
16,481 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,838 
2,349 
Obligations under finance leases and hire purchase contracts
6,816 
- 
Taxes and social security
- 
10,947 
Loans from directors
6,568 
6,332 
Accruals
600 
446 
17,822 
20,074 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
27,264 
- 
8
Average number of employees
During the year the average number of employees was 2 (2022: 3).
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