1 November 2023 false No description of principal activity Taxfiler 2024.6 SC208281business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC2082812023-10-31 SC2082812023-11-012024-10-31 SC208281business:AuditExemptWithAccountantsReport2023-11-012024-10-31 SC208281business:FilletedAccounts2023-11-012024-10-31 SC2082812024-10-31 SC208281business:Director12023-11-012024-10-31 SC208281business:RegisteredOffice2023-11-012024-10-31 SC2082812023-10-31 SC208281core:WithinOneYear2024-10-31 SC208281core:WithinOneYear2023-10-31 SC208281core:AfterOneYear2024-10-31 SC208281core:AfterOneYear2023-10-31 SC208281core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC208281core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC208281core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC208281core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC208281core:PreviouslyStatedAmount2024-10-31 SC208281core:PreviouslyStatedAmount2023-10-31 SC208281business:SmallEntities2023-11-012024-10-31 SC208281countries:Scotland2023-11-012024-10-31 SC208281core:PlantMachinery2023-11-012024-10-31 SC208281core:MotorVehicles2023-11-012024-10-31 SC208281core:PlantMachinery2023-10-31 SC208281core:MotorVehicles2023-10-31 SC208281core:PlantMachinery2024-10-31 SC208281core:MotorVehicles2024-10-31 SC2082812023-04-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC208281 (Scotland)
A Tech Heating Limited REVISED Unaudited accounts for the year ended 31 October 2024
A Tech Heating Limited REVISED Unaudited accounts Contents
Page
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A Tech Heating Limited Company Information for the year ended 31 October 2024
Director
P Yerneni
Company Number
SC208281 (Scotland)
Registered Office
26 Deerdykes View Westfield Industrial Estate Cumbernauld Glasgow G68 9HN
Accountants
Taxman Solutions 42 Hayston Road Cumbernauld Glasgow G68 0BS
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A Tech Heating Limited Accountants' report
Accountants' report to the director of A Tech Heating Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A Tech Heating Limited for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of A Tech Heating Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of A Tech Heating Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A Tech Heating Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A Tech Heating Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A Tech Heating Limited. You consider that A Tech Heating Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A Tech Heating Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxman Solutions 42 Hayston Road Cumbernauld Glasgow G68 0BS 10 April 2025
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A Tech Heating Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,794 
21,895 
Current assets
Inventories
2,083 
55,014 
Debtors
145,305 
188,657 
Cash at bank and in hand
127,259 
94,540 
274,647 
338,211 
Creditors: amounts falling due within one year
(112,261)
(176,311)
Net current assets
162,386 
161,900 
Total assets less current liabilities
198,180 
183,795 
Creditors: amounts falling due after more than one year
(21,514)
(17,544)
Net assets
176,666 
166,251 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
176,566 
166,151 
Shareholders' funds
176,666 
166,251 
For the year ending 31 October 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 10 April 2025 and were signed on its behalf by
P Yerneni Director Company Registration No. SC208281
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A Tech Heating Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
A Tech Heating Limited is a private company, limited by shares, registered in Scotland, registration number SC208281. The registered office is 26 Deerdykes View, Westfield Industrial Estate, Cumbernauld, Glasgow, G68 9HN.
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.
Revised Accounts
The company presents their revised accounts for the year ended 31 March 2023. These accounts replace the accounts previously filed and are now the company's Statutory Accounts for the year ended 31 March 2023. They have been prepared as at the date of the original 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:
Plant & machinery
25% Straight Line basis
Motor vehicles
25% Reducing Balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
24,928 
31,540 
56,468 
Additions
2,485 
18,765 
21,250 
At 31 October 2024
27,413 
50,305 
77,718 
Depreciation
At 1 November 2023
22,292 
12,281 
34,573 
Charge for the year
975 
6,376 
7,351 
At 31 October 2024
23,267 
18,657 
41,924 
Net book value
At 31 October 2024
4,146 
31,648 
35,794 
At 31 October 2023
2,636 
19,259 
21,895 
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A Tech Heating Limited Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
144,201 
187,553 
Accrued income and prepayments
1,104 
1,104 
145,305 
188,657 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
VAT
(14,416)
21,903 
Obligations under finance leases and hire purchase contracts
2,169 
7,147 
Trade creditors
58,279 
99,279 
Taxes and social security
15,913 
49,667 
Other creditors
5,425 
3,507 
Loans from directors
3,306 
(29,548)
Accruals
8,910 
18,356 
Deferred income
26,675 
- 
112,261 
176,311 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,438 
10,827 
Obligations under finance leases and hire purchase contracts
17,076 
6,717 
21,514 
17,544 
8
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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