DELTA T REFRIGERATION LIMITED

Company Registration Number:
SC278946 (Scotland)

Unaudited abridged accounts for the year ended 31 May 2024

Period of accounts

Start date: 01 June 2023

End date: 31 May 2024

DELTA T REFRIGERATION LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2024

Balance sheet
Notes

DELTA T REFRIGERATION LIMITED

Balance sheet

As at 31 May 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 56,354 39,192
Total fixed assets: 56,354 39,192
Current assets
Stocks: 40,000 0
Debtors:   216,066 443,628
Cash at bank and in hand: 315,160 166,253
Total current assets: 571,226 609,881
Creditors: amounts falling due within one year:   (95,904) (141,769)
Net current assets (liabilities): 475,322 468,112
Total assets less current liabilities: 531,676 507,304
Creditors: amounts falling due after more than one year:     (12,051)
Total net assets (liabilities): 531,676 495,253
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 531,675 495,252
Shareholders funds: 531,676 495,253

The notes form part of these financial statements

DELTA T REFRIGERATION LIMITED

Balance sheet statements

For the year ending 31 May 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 April 2025
and signed on behalf of the board by:

Name: Craig Whiting
Status: Director

The notes form part of these financial statements

DELTA T REFRIGERATION LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

DELTA T REFRIGERATION LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

2. Employees

2024 2023
Average number of employees during the period 2 2

DELTA T REFRIGERATION LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

3. Tangible Assets

Total
Cost £
At 01 June 2023 76,421
Additions 53,290
Disposals (23,123)
At 31 May 2024 106,588
Depreciation
At 01 June 2023 37,229
Charge for year 18,785
On disposals (5,780)
At 31 May 2024 50,234
Net book value
At 31 May 2024 56,354
At 31 May 2023 39,192