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Company Registration No. 07265416 (England and Wales)
TEMPERATURE CONTROL EQUIPMENT LIMITED Unaudited accounts for the year ended 31 May 2025
TEMPERATURE CONTROL EQUIPMENT LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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TEMPERATURE CONTROL EQUIPMENT LIMITED Company Information for the year ended 31 May 2025
Director
Mark Dale Hanson
Company Number
07265416 (England and Wales)
Registered Office
86 LIMELANDS ROAD DINNINGTON SHEFFIELD SOUTH YORKSHIRE S25 2XU
Accountants
EJM Accountants Limited Office 17, Middletons Yard Potter Street WORKSOP Nottinghamshire S80 2FT
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TEMPERATURE CONTROL EQUIPMENT LIMITED Accountants' report
Accountants' report to the director of TEMPERATURE CONTROL EQUIPMENT LIMITED (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 May 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
EJM Accountants Limited Office 17, Middletons Yard Potter Street WORKSOP Nottinghamshire S80 2FT 23 July 2024
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TEMPERATURE CONTROL EQUIPMENT LIMITED Statement of financial position as at 31 May 2025
2025
Notes
£
Fixed assets
Tangible assets
4
77,968
Current assets
Inventories
5
15,000
Debtors
6
471,979
Cash at bank and in hand
133,036
620,015
Creditors: amounts falling due within one year
7
(414,010)
Net current assets
206,005
Total assets less current liabilities
283,973
Creditors: amounts falling due after more than one year
8
(52,342)
Net assets
231,631
Capital and reserves
Called up share capital
100
Profit and loss account
231,531
Shareholders' funds
231,631
For the year ending 31 May 2025 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 26 November 2025 and were signed on its behalf by
Mark Dale Hanson Director Company Registration No. 07265416
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
TEMPERATURE CONTROL EQUIPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07265416. The registered office is 86 LIMELANDS ROAD, DINNINGTON, SHEFFIELD, SOUTH YORKSHIRE, S25 2XU.
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.
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 and Machinery and Office Equipment is combined in Plant and Machinery
Plant & machinery
25% Reducing balance
Motor vehicles
Over 3 years
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
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.
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
21,946
72,094
5,361
99,401
Additions
-
42,135
-
42,135
At 31 May 2025
21,946
114,229
5,361
141,536
Depreciation
At 1 June 2024
13,038
15,530
5,425
33,993
Charge for the year
-
29,575
-
29,575
At 31 May 2025
13,038
45,105
5,425
63,568
Net book value
At 31 May 2025
8,908
69,124
(64)
77,968
5
Inventories
2025
£
Finished goods
15,000
15,000
The stock is not showing on the financial statements, this is because the opening stock is £15,000 and the closing stock is £15,000, so it has cancelled itself out.
6
Debtors
2025
£
Amounts falling due within one year
VAT
388,330
Trade debtors
79,447
Accrued income and prepayments
4,202
471,979
7
Creditors: amounts falling due within one year
2025
£
VAT
398,562
Trade creditors
15,003
Taxes and social security
179
Loans from directors
266
414,010
8
Creditors: amounts falling due after more than one year
2025
£
Obligations under finance leases and hire purchase contracts
52,342
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TEMPERATURE CONTROL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 May 2025
9
Average number of employees
During the year the average number of employees was 5.
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