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Company Registration No. 07265416 (England and Wales)
TEMPERATURE CONTROL EQUIPMENT LIMITED Unaudited accounts for the year ended 31 May 2024
TEMPERATURE CONTROL EQUIPMENT LIMITED Unaudited accounts Contents
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TEMPERATURE CONTROL EQUIPMENT LIMITED Company Information for the year ended 31 May 2024
Director
Mark Dale Hanson
Company Number
07265416 (England and Wales)
Registered Office
86 LIMELANDS ROAD DINNINGTON SHEFFIELD SOUTH YORKSHIRE S25 2XU
Accountants
EJM Accountants Limited Office 17, Middletons Yard Potter Street WORKSOP Nottinghamshire S80 2FT
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TEMPERATURE CONTROL EQUIPMENT LIMITED Accountants' report
Accountants' report to the director of TEMPERATURE CONTROL EQUIPMENT LIMITED (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 May 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
EJM Accountants Limited Office 17, Middletons Yard Potter Street WORKSOP Nottinghamshire S80 2FT 23 July 2024
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TEMPERATURE CONTROL EQUIPMENT LIMITED Statement of financial position as at 31 May 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
44,966 
Current assets
Inventories
15,000 
Debtors
382,952 
Cash at bank and in hand
99,427 
497,379 
Creditors: amounts falling due within one year
(317,264)
Net current assets
180,115 
Total assets less current liabilities
225,081 
Creditors: amounts falling due after more than one year
(55,655)
Net assets
169,426 
Capital and reserves
Called up share capital
100 
Profit and loss account
169,326 
Shareholders' funds
169,426 
For the year ending 31 May 2024 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 23 July 2024 and were signed on its behalf by
Mark Dale Hanson Director Company Registration No. 07265416
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
TEMPERATURE CONTROL EQUIPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07265416. The registered office is 86 LIMELANDS ROAD, DINNINGTON, SHEFFIELD, SOUTH YORKSHIRE, S25 2XU.
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: Plant and Machinery and Office Equipment is combined in Plant and Machinery
Plant & machinery
25% Reducing balance
Motor vehicles
Over 3 years
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
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.
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
21,376 
75,426 
5,361 
102,163 
Additions
570 
46,591 
- 
47,161 
At 31 May 2024
21,946 
122,017 
5,361 
149,324 
Depreciation
At 1 June 2023
13,038 
56,979 
4,753 
74,770 
Charge for the year
- 
28,916 
672 
29,588 
At 31 May 2024
13,038 
85,895 
5,425 
104,358 
Net book value
At 31 May 2024
8,908 
36,122 
(64)
44,966 
5
Inventories
2024 
£ 
Finished goods
15,000 
15,000 
The stock is not showing on the financial statements, this is because the opening stock is £30,000 and the closing stock is £30,000, so it has cancelled itself out.
6
Debtors
2024 
£ 
Amounts falling due within one year
VAT
303,816 
Trade debtors
74,934 
Accrued income and prepayments
4,202 
382,952 
7
Creditors: amounts falling due within one year
2024 
£ 
VAT
306,402 
Trade creditors
10,417 
Taxes and social security
179 
Loans from directors
266 
317,264 
8
Creditors: amounts falling due after more than one year
2024 
£ 
Obligations under finance leases and hire purchase contracts
55,655 
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2024
9
Average number of employees
During the year the average number of employees was 5.
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