2023-10-12 SC644131 2024-10-11 SC644131 2023-10-12 2024-10-11 SC644131 2023-10-11 SC644131 2022-10-12 2023-10-11 SC644131 uk-core:WithinOneYear 2023-10-11 SC644131 uk-core:WithinOneYear 2024-10-11 SC644131 uk-core:AfterOneYear 2023-10-11 SC644131 uk-core:AfterOneYear 2024-10-11 SC644131 uk-core:ShareCapital 2024-10-11 SC644131 uk-core:ShareCapital 2023-10-11 SC644131 uk-core:RetainedEarningsAccumulatedLosses 2024-10-11 SC644131 uk-core:RetainedEarningsAccumulatedLosses 2023-10-11 SC644131 uk-bus:Director1 2023-10-12 2024-10-11 SC644131 uk-core:PlantMachinery 2023-10-12 2024-10-11 SC644131 uk-core:Vehicles 2023-10-12 2024-10-11 SC644131 uk-core:Vehicles 2023-10-11 SC644131 uk-core:PlantMachinery 2023-10-11 SC644131 uk-core:PlantMachinery 2024-10-11 SC644131 uk-core:Vehicles 2024-10-11 SC644131 uk-core:WithinOneYear 2023-10-12 2024-10-11 SC644131 uk-core:AfterOneYear uk-core:Secured 2024-10-11 SC644131 uk-core:AfterOneYear uk-core:Secured 2023-10-11 iso4217:GBP xbrli:pure SC644131 uk-bus:AuditExemptWithAccountantsReport 2023-10-12 2024-10-11 SC644131 uk-bus:FRS102 2023-10-12 2024-10-11 SC644131 uk-bus:FilletedAccounts 2023-10-12 2024-10-11 SC644131 uk-bus:PrivateLimitedCompanyLtd 2023-10-12 2024-10-11
Calescent Gas & Heating Services Ltd
Registered Number:SC644131
For the year ended 11 October 2024
Scotland
Unaudited Financial Statements
2
For the year ended 11 October 2024
Calescent Gas & Heating Services Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
SC644131
As at 11 October 2024
Calescent Gas & Heating Services Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
17,186
22,916
2
17,186
22,916
Current assets
Inventories
2,400
2,400
3
Trade and other receivables
-
61
4
21,168
Cash and cash equivalents
28,951
31,412
23,568
Trade and other payables: amounts falling due within one
year
(24,061)
(24,073)
5
(493)
7,339
Net current assets
Total assets less current liabilities
24,525
22,423
Trade and other payables: amounts falling due after more
than one year
(22,032)
(12,863)
6
11,662
Net assets
391
Capital and reserves
Called up share capital
100
100
Retained earnings
11,562
291
11,662
391
Shareholders' funds
For the year ended 11 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 of its financial statements for the year ended 11 October 2024 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Thomas John Nimmo Director
These financial statements were approved and authorised for issue by the Board on 21 March 2025 and were signed by:
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4
Registered Number :
SC644131
For the year ended 11 October 2024
Calescent Gas & Heating Services Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
2 of 4
5
For the year ended 11 October 2024
Calescent Gas & Heating Services Ltd
Notes to the Financial Statements
Statutory Information
Calescent Gas & Heating Services Ltd is a private limited company, limited by shares, domiciled in Scotland,
registration number SC644131.
Registered address:
25 Farrer Terrace
Edinburgh
EH7 6SG
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, 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
25% Reducing balance
25% Reducing balance
Motor Vehicles
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 12 October 2023
51,463
45,331
6,132
At 11 October 2024
6,132
45,331
51,463
Provision for depreciation and impairment
At 12 October 2023
28,547
24,855
3,692
Charge for year
5,730
5,120
610
At 11 October 2024
34,277
29,975
4,302
At 11 October 2024
Net book value
1,830
15,356
17,186
At 11 October 2023
2,440
20,476
22,916
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6
For the year ended 11 October 2024
Calescent Gas & Heating Services Ltd
Notes to the Financial Statements Continued
3. Inventories
2023
2024
£
£
Stocks
2,400
2,400
4. Trade and other receivables
2023
2024
£
£
Other debtors
61
-
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
19,005
21,086
Other creditors
5,068
2,975
24,073
24,061
Short-term creditors are measured at the transaction price. Other financial laibilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
12,863
22,032
7. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
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