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Logo On Report
Registered Number: SC176081
Scotland

 

 

 

DIRECT COOLING & HEATING SERVICES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Director Andrew Carruthers
Registered Number SC176081
Registered Office 24a Russell Street
Hamilton
Lanarkshire
ML3 0QP
Accountants Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
Lanarkshire
ML6 7AG
1
  2024   2023
    £ £   £ £
Fixed assets   55,481      75,091 
Current assets 396,388      435,591   
Prepayments and accrued income 6,582       
Creditors: amount falling due within one year (83,859)     (136,167)  
Net current assets   319,111      299,424 
Total assets less current liabilities   374,592      374,515 
Creditors: amount falling due after more than one year   (10,000)     (17,500)
Net assets   364,592      357,015 
 

         
Capital and reserves   364,592      357,015 
 
NOTES TO THE ACCOUNTS

General Information
DIRECT COOLING & HEATING SERVICES LTD. is a private company, limited by shares, registered in Scotland, registration number SC176081, registration address 24a Russell Street, Hamilton, Lanarkshire, ML3 0QP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 5
2.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2023 12,497    98,052    110,549 
Additions    
Disposals    
At 31 July 2024 12,497    98,052    110,549 
Depreciation
At 01 August 2023 12,496    22,962    35,458 
Charge for year   19,610    19,610 
On disposals    
At 31 July 2024 12,496    42,572    55,068 
Net book values
Closing balance as at 31 July 2024 1    55,480    55,481 
Opening balance as at 01 August 2023 1    75,090    75,091 


3.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 07 March 2025 and were signed by:


--------------------------------
Andrew Carruthers
Director
2