2023-05-302024-05-312024-05-31false14902439THERMAL GUARDIAN LTD2024-09-1146730iso4217:GBPxbrli:pure149024392023-05-30149024392024-05-31149024392023-05-302024-05-31149024392023-05-29149024392023-05-29149024392023-05-292023-05-2914902439bus:SmallEntities2023-05-302024-05-3114902439bus:AuditExempt-NoAccountantsReport2023-05-302024-05-3114902439bus:AbridgedAccounts2023-05-302024-05-3114902439bus:PrivateLimitedCompanyLtd2023-05-302024-05-3114902439core:WithinOneYear2024-05-3114902439core:AfterOneYear2024-05-3114902439core:WithinOneYear2023-05-2914902439core:AfterOneYear2023-05-2914902439core:ShareCapital2024-05-3114902439core:SharePremium2024-05-3114902439core:RevaluationReserve2024-05-3114902439core:OtherReservesSubtotal2024-05-3114902439core:RetainedEarningsAccumulatedLosses2024-05-3114902439core:ShareCapital2023-05-2914902439core:SharePremium2023-05-2914902439core:RevaluationReserve2023-05-2914902439core:OtherReservesSubtotal2023-05-2914902439core:RetainedEarningsAccumulatedLosses2023-05-2914902439core:LandBuildings2024-05-3114902439core:PlantMachinery2024-05-3114902439core:Vehicles2024-05-3114902439core:FurnitureFittings2024-05-3114902439core:OfficeEquipment2024-05-3114902439core:NetGoodwill2024-05-3114902439core:IntangibleAssetsOtherThanGoodwill2024-05-3114902439core:ListedExchangeTraded2024-05-3114902439core:UnlistedNon-exchangeTraded2024-05-3114902439core:LandBuildings2023-05-2914902439core:PlantMachinery2023-05-2914902439core:Vehicles2023-05-2914902439core:FurnitureFittings2023-05-2914902439core:OfficeEquipment2023-05-2914902439core:NetGoodwill2023-05-2914902439core:IntangibleAssetsOtherThanGoodwill2023-05-2914902439core:ListedExchangeTraded2023-05-2914902439core:UnlistedNon-exchangeTraded2023-05-2914902439core:LandBuildings2023-05-302024-05-3114902439core:PlantMachinery2023-05-302024-05-3114902439core:Vehicles2023-05-302024-05-3114902439core:FurnitureFittings2023-05-302024-05-3114902439core:OfficeEquipment2023-05-302024-05-3114902439core:NetGoodwill2023-05-302024-05-3114902439core:IntangibleAssetsOtherThanGoodwill2023-05-302024-05-3114902439core:ListedExchangeTraded2023-05-302024-05-3114902439core:UnlistedNon-exchangeTraded2023-05-302024-05-3114902439core:MoreThanFiveYears2023-05-302024-05-3114902439core:Non-currentFinancialInstruments2024-05-3114902439core:Non-currentFinancialInstruments2023-05-2914902439dpl:CostSales2023-05-302024-05-3114902439dpl:DistributionCosts2023-05-302024-05-3114902439core:LandBuildings2023-05-302024-05-3114902439core:PlantMachinery2023-05-302024-05-3114902439core:Vehicles2023-05-302024-05-3114902439core:FurnitureFittings2023-05-302024-05-3114902439core:OfficeEquipment2023-05-302024-05-3114902439dpl:AdministrativeExpenses2023-05-302024-05-3114902439core:NetGoodwill2023-05-302024-05-3114902439core:IntangibleAssetsOtherThanGoodwill2023-05-302024-05-3114902439dpl:GroupUndertakings2023-05-302024-05-3114902439dpl:ParticipatingInterests2023-05-302024-05-3114902439dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-302024-05-3114902439core:ListedExchangeTraded2023-05-302024-05-3114902439dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-302024-05-3114902439core:UnlistedNon-exchangeTraded2023-05-302024-05-3114902439dpl:CostSales2023-05-292023-05-2914902439dpl:DistributionCosts2023-05-292023-05-2914902439core:LandBuildings2023-05-292023-05-2914902439core:PlantMachinery2023-05-292023-05-2914902439core:Vehicles2023-05-292023-05-2914902439core:FurnitureFittings2023-05-292023-05-2914902439core:OfficeEquipment2023-05-292023-05-2914902439dpl:AdministrativeExpenses2023-05-292023-05-2914902439core:NetGoodwill2023-05-292023-05-2914902439core:IntangibleAssetsOtherThanGoodwill2023-05-292023-05-2914902439dpl:GroupUndertakings2023-05-292023-05-2914902439dpl:ParticipatingInterests2023-05-292023-05-2914902439dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-292023-05-2914902439core:ListedExchangeTraded2023-05-292023-05-2914902439dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-292023-05-2914902439core:UnlistedNon-exchangeTraded2023-05-292023-05-2914902439core:NetGoodwill2024-05-3114902439core:IntangibleAssetsOtherThanGoodwill2024-05-3114902439core:LandBuildings2024-05-3114902439core:PlantMachinery2024-05-3114902439core:Vehicles2024-05-3114902439core:FurnitureFittings2024-05-3114902439core:OfficeEquipment2024-05-3114902439core:AfterOneYear2024-05-3114902439core:WithinOneYear2024-05-3114902439core:ListedExchangeTraded2024-05-3114902439core:UnlistedNon-exchangeTraded2024-05-3114902439core:ShareCapital2024-05-3114902439core:SharePremium2024-05-3114902439core:RevaluationReserve2024-05-3114902439core:OtherReservesSubtotal2024-05-3114902439core:RetainedEarningsAccumulatedLosses2024-05-3114902439core:NetGoodwill2023-05-2914902439core:IntangibleAssetsOtherThanGoodwill2023-05-2914902439core:LandBuildings2023-05-2914902439core:PlantMachinery2023-05-2914902439core:Vehicles2023-05-2914902439core:FurnitureFittings2023-05-2914902439core:OfficeEquipment2023-05-2914902439core:AfterOneYear2023-05-2914902439core:WithinOneYear2023-05-2914902439core:ListedExchangeTraded2023-05-2914902439core:UnlistedNon-exchangeTraded2023-05-2914902439core:ShareCapital2023-05-2914902439core:SharePremium2023-05-2914902439core:RevaluationReserve2023-05-2914902439core:OtherReservesSubtotal2023-05-2914902439core:RetainedEarningsAccumulatedLosses2023-05-2914902439core:NetGoodwill2023-05-2914902439core:IntangibleAssetsOtherThanGoodwill2023-05-2914902439core:LandBuildings2023-05-2914902439core:PlantMachinery2023-05-2914902439core:Vehicles2023-05-2914902439core:FurnitureFittings2023-05-2914902439core:OfficeEquipment2023-05-2914902439core:AfterOneYear2023-05-2914902439core:WithinOneYear2023-05-2914902439core:ListedExchangeTraded2023-05-2914902439core:UnlistedNon-exchangeTraded2023-05-2914902439core:ShareCapital2023-05-2914902439core:SharePremium2023-05-2914902439core:RevaluationReserve2023-05-2914902439core:OtherReservesSubtotal2023-05-2914902439core:RetainedEarningsAccumulatedLosses2023-05-2914902439core:AfterOneYear2023-05-302024-05-3114902439core:WithinOneYear2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:CostValuation2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-302024-05-3114902439core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3114902439core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3114902439core:Non-currentFinancialInstrumentscore:CostValuation2023-05-2914902439core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-2914902439core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-2914902439bus:Director12023-05-302024-05-3114902439bus:Director22023-05-302024-05-31

THERMAL GUARDIAN LTD

Registered Number
14902439
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2024

THERMAL GUARDIAN LTD
Company Information
for the period from 30 May 2023 to 31 May 2024

Directors

LEE, Cameron Wing Lim
POKU, Kwame Oppong

Registered Address

124-128 City Road
London
EC1V 2NJ

Registered Number

14902439 (England and Wales)
THERMAL GUARDIAN LTD
Balance Sheet as at
31 May 2024

Notes

2024

£

£

Fixed assets
Tangible assets3121,261
121,261
Current assets
Debtors8,849
Cash at bank and on hand128,884
137,733
Creditors amounts falling due within one year(94,653)
Net current assets (liabilities)43,080
Total assets less current liabilities164,341
Creditors amounts falling due after one year(24,050)
Net assets140,291
Capital and reserves
Called up share capital2
Profit and loss account140,289
Shareholders' funds140,291
The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2024, and are signed on its behalf by:
POKU, Kwame Oppong
Director
Registered Company No. 14902439
THERMAL GUARDIAN LTD
Notes to the Financial Statements
for the period ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Total

£
Cost or valuation
Additions125,941
At 31 May 24125,941
Depreciation and impairment
Charge for year4,680
At 31 May 244,680
Net book value
At 31 May 24121,261
At 29 May 23-