1 September 2022 false No description of principal activity Taxfiler 2024.4 SC412287business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC4122872022-08-31 SC4122872022-09-012023-08-31 SC412287business:AuditExemptWithAccountantsReport2022-09-012023-08-31 SC412287business:AbridgedAccounts2022-09-012023-08-31 SC4122872023-08-31 SC412287business:Director12022-09-012023-08-31 SC412287business:RegisteredOffice2022-09-012023-08-31 SC4122872022-08-31 SC412287core:WithinOneYear2023-08-31 SC412287core:WithinOneYear2022-08-31 SC412287core:AfterOneYear2023-08-31 SC412287core:AfterOneYear2022-08-31 SC412287core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC412287core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC412287core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC412287core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC412287core:PreviouslyStatedAmount2023-08-31 SC412287core:PreviouslyStatedAmount2022-08-31 SC412287business:SmallEntities2022-09-012023-08-31 SC412287countries:Scotland2022-09-012023-08-31 SC412287core:PlantMachinery2022-09-012023-08-31 SC412287core:MotorVehicles2022-09-012023-08-31 SC4122872021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC412287 (Scotland)
Celsius Plumbing & Heating (Edinburgh) Ltd Unaudited accounts for the year ended 31 August 2023
Celsius Plumbing & Heating (Edinburgh) Ltd Unaudited accounts Contents
Page
- 2 -
Celsius Plumbing & Heating (Edinburgh) Ltd Company Information for the year ended 31 August 2023
Director
Michael Andrew Cairns
Company Number
SC412287 (Scotland)
Registered Office
2D West Telferton Industrial Estate EDINBURGH EH7 6UL Scotland
Accountants
DC Accountancy Services (Edinburgh) Ltd 105 Forrest Place Armadale West Lothian EH48 2GZ
- 3 -
Celsius Plumbing & Heating (Edinburgh) Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,000 
6,000 
Tangible assets
69,575 
64,009 
73,575 
70,009 
Current assets
Inventories
15,000 
15,000 
Debtors
53,482 
34,489 
Cash at bank and in hand
31,933 
73,530 
100,415 
123,019 
Creditors: amounts falling due within one year
(134,805)
(125,829)
Net current liabilities
(34,390)
(2,810)
Total assets less current liabilities
39,185 
67,199 
Creditors: amounts falling due after more than one year
(18,153)
(27,926)
Provisions for liabilities
Deferred tax
(7,731)
(7,217)
Net assets
13,301 
32,056 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,300 
32,055 
Shareholders' funds
13,301 
32,056 
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 4 June 2024 and were signed on its behalf by
Michael Andrew Cairns Director Company Registration No. SC412287
- 4 -
Celsius Plumbing & Heating (Edinburgh) Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Celsius Plumbing & Heating (Edinburgh) Ltd is a private company, limited by shares, registered in Scotland, registration number SC412287. The registered office is 2D West Telferton Industrial Estate , EDINBURGH, EH7 6UL, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Plant & machinery
20% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Celsius Plumbing & Heating (Edinburgh) Ltd Notes to the Accounts for the year ended 31 August 2023
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 September 2022
10,000 
At 31 August 2023
10,000 
Amortisation
At 1 September 2022
4,000 
Charge for the year
2,000 
At 31 August 2023
6,000 
Net book value
At 31 August 2023
4,000 
At 31 August 2022
6,000 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2022
150,770 
Additions
25,138 
At 31 August 2023
175,908 
Depreciation
At 1 September 2022
86,761 
Charge for the year
19,572 
At 31 August 2023
106,333 
Net book value
At 31 August 2023
69,575 
At 31 August 2022
64,009 
6
Average number of employees
During the year the average number of employees was 14 (2022: 13).
- 6 -