Company Registration No. SC457735 (Scotland)
Commercial Temperature Solutions Ltd
Unaudited accounts
for the year ended 31 August 2024
Commercial Temperature Solutions Ltd
Unaudited accounts
Contents
Commercial Temperature Solutions Ltd
Company Information
for the year ended 31 August 2024
Company Number
SC457735 (Scotland)
Registered Office
THE GRANARY 4 WEST LODGE
GOGARMUIR ROAD
EDINBURGH
EH12 9FW
SCOTLAND
Accountants
JWD Accounting and Tax Services
Commercial Temperature Solutions Ltd
Statement of financial position
as at 31 August 2024
Tangible assets
31,515
42,019
Cash at bank and in hand
68,459
58,222
Creditors: amounts falling due within one year
(19,992)
(17,822)
Net current assets
66,756
62,280
Total assets less current liabilities
98,271
104,299
Creditors: amounts falling due after more than one year
(20,448)
(27,264)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
77,684
76,896
Shareholders' funds
77,784
76,996
For the year ending 31 August 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 18 March 2025 and were signed on its behalf by
Ross Deighton
Director
Company Registration No. SC457735
Commercial Temperature Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2024
Commercial Temperature Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC457735. The registered office is THE GRANARY 4 WEST LODGE, GOGARMUIR ROAD, EDINBURGH, EH12 9FW, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2023
100,058
4,683
1,847
106,588
At 31 August 2024
100,058
4,683
1,847
106,588
At 1 September 2023
58,039
4,683
1,847
64,569
Charge for the year
10,504
-
-
10,504
At 31 August 2024
68,543
4,683
1,847
75,073
At 31 August 2024
31,515
-
-
31,515
At 31 August 2023
42,019
-
-
42,019
Commercial Temperature Solutions Ltd
Notes to the Accounts
for the year ended 31 August 2024
Amounts falling due within one year
Trade debtors
16,241
20,477
Accrued income and prepayments
2,048
1,403
6
Creditors: amounts falling due within one year
2024
2023
Obligations under finance leases and hire purchase contracts
6,816
6,816
Taxes and social security
10,263
-
Loans from directors
600
6,568
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
20,448
27,264
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).