REGISTERED NUMBER: SC242428 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

T & D Temperature Services Ltd.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Gary Tedeschi

SECRETARY:

Allison Tedeschi

REGISTERED OFFICE:

8 Rhindmuir Drive

Glasgow

G69 6ND

REGISTERED NUMBER:

SC242428 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

39 St Vincent Place

Glasgow

G1 2ER

BANKERS:

Bank of Scotland

187 Baillieston Road

Glasgow

G32 0TN

FIXED ASSETS

Tangible assets

4

41,743

44,433

CURRENT ASSETS

Debtors

5

27,867

22,158

Cash at bank

4,263

44,343

32,130

66,501

CREDITORS

Amounts falling due within one year

6

26,924

38,340

NET CURRENT ASSETS

5,206

28,161

TOTAL ASSETS LESS CURRENT LIABILITIES

46,949

72,594

CREDITORS

Amounts falling due after more than one year

7

(13,222

)

(11,667

)

PROVISIONS FOR LIABILITIES

(7,931

)

(9,051

)

NET ASSETS

25,796

51,876

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

24,796

50,876

SHAREHOLDERS' FUNDS

25,796

51,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2025 and were signed by:

Gary Tedeschi - Director

1.	STATUTORY INFORMATION

T & D Temperature Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of the provision of environmental engineering consultancy services during the period, exclusive of Value Added Tax and trade discounts. Revenue is recognised when the company has the right to receive it.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on cost

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pensions

The pension costs charged in the financial statements represents the contribution payable by the company during the year.

The regular cost of providing retirement pensions and related benefits is charged to the profit and loss account over the employee's service lives on the basis of a constant percentage earnings.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

114,629

Additions

27,937

Disposals

(16,075

)

At 31 January 2025

126,491

DEPRECIATION

At 1 February 2024

70,196

Charge for year

30,628

Eliminated on disposal

(16,076

)

At 31 January 2025

84,748

NET BOOK VALUE

At 31 January 2025

41,743

At 31 January 2024

44,433

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2024

64,154

Additions

27,937

At 31 January 2025

92,091

DEPRECIATION

At 1 February 2024

32,076

Charge for year

23,022

At 31 January 2025

55,098

NET BOOK VALUE

At 31 January 2025

36,993

At 31 January 2024

32,078

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

27,173

18,585

Other debtors

694

3,573

27,867

22,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

7,333

4,000

Trade creditors

3,073

11,214

Taxation and social security

8,983

18,829

Other creditors

7,535

4,297

26,924

38,340

Included within Other Creditors is the director's current account which is unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

13,222

11,667

8.	SECURED DEBTS

The bank holds security by way of a bond and floating charge over the companies assets.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £45,000 (2024 - £40,000) were paid to the director .