1 September 2023 false No description of principal activity Taxfiler 2024.6 SC457735business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC4577352023-08-31 SC4577352023-09-012024-08-31 SC457735business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC457735business:FilletedAccounts2023-09-012024-08-31 SC4577352024-08-31 SC457735business:Director12023-09-012024-08-31 SC457735business:RegisteredOffice2023-09-012024-08-31 SC4577352023-08-31 SC457735core:WithinOneYear2024-08-31 SC457735core:WithinOneYear2023-08-31 SC457735core:AfterOneYear2024-08-31 SC457735core:AfterOneYear2023-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC457735core:PreviouslyStatedAmount2024-08-31 SC457735core:PreviouslyStatedAmount2023-08-31 SC457735business:SmallEntities2023-09-012024-08-31 SC457735countries:Scotland2023-09-012024-08-31 SC457735core:MotorVehicles2023-09-012024-08-31 SC457735core:FurnitureFittings2023-09-012024-08-31 SC457735core:ComputerEquipment2023-09-012024-08-31 SC457735core:MotorVehicles2023-08-31 SC457735core:FurnitureFittings2023-08-31 SC457735core:ComputerEquipment2023-08-31 SC457735core:MotorVehicles2024-08-31 SC457735core:FurnitureFittings2024-08-31 SC457735core:ComputerEquipment2024-08-31 SC4577352022-09-012023-08-31 iso4217:GBP xbrli:pure
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
Page
- 2 -
Commercial Temperature Solutions Ltd Company Information for the year ended 31 August 2024
Director
Ross Deighton
Company Number
SC457735 (Scotland)
Registered Office
THE GRANARY 4 WEST LODGE GOGARMUIR ROAD EDINBURGH EH12 9FW SCOTLAND
Accountants
JWD Accounting and Tax Services
- 3 -
Commercial Temperature Solutions Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,515 
42,019 
Current assets
Debtors
18,289 
21,880 
Cash at bank and in hand
68,459 
58,222 
86,748 
80,102 
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
Deferred tax
(39)
(39)
Net assets
77,784 
76,996 
Capital and reserves
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
- 4 -
Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
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.
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:
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 
Depreciation
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 
Net book value
At 31 August 2024
31,515 
- 
- 
31,515 
At 31 August 2023
42,019 
- 
- 
42,019 
- 5 -
Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,241 
20,477 
Accrued income and prepayments
2,048 
1,403 
18,289 
21,880 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,313 
3,838 
Obligations under finance leases and hire purchase contracts
6,816 
6,816 
Taxes and social security
10,263 
- 
Loans from directors
600 
6,568 
Accruals
- 
600 
19,992 
17,822 
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).
- 6 -