1 September 2024 false No description of principal activity Taxfiler 2024.6 SC457735business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC4577352024-08-31 SC4577352024-09-012025-08-31 SC457735business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC457735business:FilletedAccounts2024-09-012025-08-31 SC4577352025-08-31 SC457735business:Director12024-09-012025-08-31 SC457735business:RegisteredOffice2024-09-012025-08-31 SC4577352024-08-31 SC457735core:WithinOneYear2025-08-31 SC457735core:WithinOneYear2024-08-31 SC457735core:AfterOneYear2025-08-31 SC457735core:AfterOneYear2024-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC457735core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC457735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC457735core:PreviouslyStatedAmount2025-08-31 SC457735core:PreviouslyStatedAmount2024-08-31 SC457735business:SmallEntities2024-09-012025-08-31 SC457735countries:Scotland2024-09-012025-08-31 SC457735core:MotorVehicles2024-09-012025-08-31 SC457735core:FurnitureFittings2024-09-012025-08-31 SC457735core:ComputerEquipment2024-09-012025-08-31 SC457735core:MotorVehicles2024-08-31 SC457735core:FurnitureFittings2024-08-31 SC457735core:ComputerEquipment2024-08-31 SC457735core:MotorVehicles2025-08-31 SC457735core:FurnitureFittings2025-08-31 SC457735core:ComputerEquipment2025-08-31 SC4577352023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC457735 (Scotland)
Commercial Temperature Solutions Ltd Unaudited accounts for the year ended 31 August 2025
Commercial Temperature Solutions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Commercial Temperature Solutions Ltd Company Information for the year ended 31 August 2025
Director
Ross Deighton
Company Number
SC457735 (Scotland)
Registered Office
THE GRANARY 4 WEST LODGE GOGARMUIR ROAD EDINBURGH EH12 9FW SCOTLAND
Accountants
JWD Accounting and Tax Services
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Commercial Temperature Solutions Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
23,636 
31,515 
Current assets
Debtors
5
27,096 
18,289 
Cash at bank and in hand
124,980 
68,459 
152,076 
86,748 
Creditors: amounts falling due within one year
6
(32,490)
(19,992)
Net current assets
119,586 
66,756 
Total assets less current liabilities
143,222 
98,271 
Creditors: amounts falling due after more than one year
7
(14,272)
(20,448)
Provisions for liabilities
Deferred tax
(39)
(39)
Net assets
128,911 
77,784 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
128,811 
77,684 
Shareholders' funds
128,911 
77,784 
For the year ending 31 August 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 24 May 2026 and were signed on its behalf by
Ross Deighton Director Company Registration No. SC457735
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Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Commercial Temperature Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC457735. The registered office is THE GRANARY 4 WEST LODGE, GOGARMUIR ROAD, EDINBURGH, EH12 9FW, 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.
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:
Motor vehicles
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
100,058 
4,683 
1,847 
106,588 
At 31 August 2025
100,058 
4,683 
1,847 
106,588 
Depreciation
At 1 September 2024
68,543 
4,683 
1,847 
75,073 
Charge for the year
7,879 
- 
- 
7,879 
At 31 August 2025
76,422 
4,683 
1,847 
82,952 
Net book value
At 31 August 2025
23,636 
- 
- 
23,636 
At 31 August 2024
31,515 
- 
- 
31,515 
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Commercial Temperature Solutions Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,759 
16,241 
Accrued income and prepayments
1,337 
2,048 
27,096 
18,289 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,746 
2,313 
Obligations under finance leases and hire purchase contracts
6,816 
6,816 
Taxes and social security
16,204 
10,263 
Other creditors
124 
- 
Loans from directors
600 
600 
32,490 
19,992 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
14,272 
20,448 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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