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Company Registration No. SC412287 (Scotland)
Celsius Plumbing & Heating (Edinburgh) Ltd Unaudited accounts for the year ended 31 August 2024
Celsius Plumbing & Heating (Edinburgh) Ltd Unaudited accounts Contents
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Celsius Plumbing & Heating (Edinburgh) Ltd Company Information for the year ended 31 August 2024
Director
Michael Andrew Cairns
Company Number
SC412287 (Scotland)
Registered Office
2D West Telferton Industrial Estate EDINBURGH EH7 6UL Scotland
Accountants
DC Accountancy Services (Edinburgh) Ltd 105 Forrest Place Armadale West Lothian EH48 2GZ
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Celsius Plumbing & Heating (Edinburgh) Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,000 
4,000 
Tangible assets
64,205 
69,575 
66,205 
73,575 
Current assets
Inventories
15,000 
15,000 
Debtors
55,591 
53,482 
Cash at bank and in hand
19,980 
31,933 
90,571 
100,415 
Creditors: amounts falling due within one year
(136,100)
(134,805)
Net current liabilities
(45,529)
(34,390)
Total assets less current liabilities
20,676 
39,185 
Creditors: amounts falling due after more than one year
(8,133)
(18,153)
Provisions for liabilities
Deferred tax
(10,576)
(7,731)
Net assets
1,967 
13,301 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,966 
13,300 
Shareholders' funds
1,967 
13,301 
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 17 June 2025 and were signed on its behalf by
Michael Andrew Cairns Director Company Registration No. SC412287
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Celsius Plumbing & Heating (Edinburgh) Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Celsius Plumbing & Heating (Edinburgh) Ltd is a private company, limited by shares, registered in Scotland, registration number SC412287. The registered office is 2D West Telferton Industrial Estate , EDINBURGH, EH7 6UL, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
20% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Celsius Plumbing & Heating (Edinburgh) Ltd Notes to the Accounts for the year ended 31 August 2024
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
10,000 
At 31 August 2024
10,000 
Amortisation
At 1 September 2023
6,000 
Charge for the year
2,000 
At 31 August 2024
8,000 
Net book value
At 31 August 2024
2,000 
At 31 August 2023
4,000 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
16,014 
40,409 
119,485 
175,908 
Additions
- 
- 
13,062 
13,062 
At 31 August 2024
16,014 
40,409 
132,547 
188,970 
Depreciation
At 1 September 2023
6,406 
22,581 
77,346 
106,333 
Charge for the year
1,067 
3,565 
13,800 
18,432 
At 31 August 2024
7,473 
26,146 
91,146 
124,765 
Net book value
At 31 August 2024
8,541 
14,263 
41,401 
64,205 
At 31 August 2023
9,608 
17,828 
42,139 
69,575 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
52,328 
50,219 
Accrued income and prepayments
3,263 
3,263 
55,591 
53,482 
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Celsius Plumbing & Heating (Edinburgh) Ltd Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
24,013 
21,783 
Trade creditors
58,095 
35,975 
Taxes and social security
9,546 
6,449 
Other creditors
33,392 
43,354 
Loans from directors
191 
16,277 
Accruals
863 
967 
136,100 
134,805 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,133 
18,153 
9
Average number of employees
During the year the average number of employees was 13 (2023: 14).
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