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REGISTERED NUMBER: SC272085 (Scotland)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HTM BUILDING SERVICES ENGINEERS LIMITED

HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HTM BUILDING SERVICES ENGINEERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C Jackson
Mrs M Jackson





REGISTERED OFFICE: Level One
211 Dumbarton Road
Mansfield Park
Glasgow
G11 6AA





REGISTERED NUMBER: SC272085 (Scotland)





ACCOUNTANTS: Independent Accountants in Scotland Limited
Level One
211 Dumbarton Road
Mansfield Park
Glasgow
G11 6AA

HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 85,528 67,329
85,528 67,329

CURRENT ASSETS
Stocks 8,836 4,681
Debtors 6 31,953 50,435
Cash in hand 3 3
40,792 55,119
CREDITORS
Amounts falling due within one year 7 64,059 70,329
NET CURRENT LIABILITIES (23,267 ) (15,210 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,261

52,119

CREDITORS
Amounts falling due after more than one
year

8

(24,792

)

(15,000

)

PROVISIONS FOR LIABILITIES (1,720 ) (1,720 )
NET ASSETS 35,749 35,399

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 35,646 35,296
SHAREHOLDERS' FUNDS 35,749 35,399

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by:





C Jackson - Director


HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

HTM Building Services Engineers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 11,150
AMORTISATION
At 1 January 2023
and 31 December 2023 11,150
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 61,204 37,741 98,945
Additions - 25,770 25,770
Disposals - (36,099 ) (36,099 )
At 31 December 2023 61,204 27,412 88,616
DEPRECIATION
At 1 January 2023 - 31,616 31,616
Charge for year - 2,773 2,773
Eliminated on disposal - (31,301 ) (31,301 )
At 31 December 2023 - 3,088 3,088
NET BOOK VALUE
At 31 December 2023 61,204 24,324 85,528
At 31 December 2022 61,204 6,125 67,329

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 31,271 49,465
Other debtors 682 970
31,953 50,435

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 26,705 26,896
Hire purchase contracts 3,426 241
Trade creditors 28,480 30,400
Taxation and social security 1,292 12,792
Other creditors 4,156 -
64,059 70,329

HTM BUILDING SERVICES ENGINEERS LIMITED (REGISTERED NUMBER: SC272085)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 9,000 15,000
Hire purchase contracts 15,792 -
24,792 15,000