Temperature Applied Sciences Ltd

Registered number

02175985

Filleted Accounts

31 December 2025

Temperature Applied Sciences Ltd
Registered number:		02175985
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		14,055			13,868

Current assets
Stocks		101,073			72,000
Debtors	4	205,920			290,607
Cash at bank and in hand		633,448			842,397
		940,441			1,205,004

Creditors: amounts falling due within one year	5	(577,538)			(791,385)

Net current assets			362,903			413,619

Net assets			376,958			427,487

Capital and reserves
Called up share capital			300			100
Profit and loss account			376,658			427,387

Shareholders' funds			376,958			427,487

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T. Stevens
Director
Approved by the board on 24 September 2026

Temperature Applied Sciences Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		13


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	2,874		157,111		15,994		175,979
	Additions	-		-		3,996		3,996
	Disposals	(2,874)		-		-		(2,874)
	At 31 December 2025	-		157,111		19,990		177,101

	Depreciation
	At 1 January 2025	2,870		143,923		15,318		162,111
	Charge for the year	-		2,637		1,168		3,805
	On disposals	(2,870)		-		-		(2,870)
	At 31 December 2025	-		146,560		16,486		163,046

	Net book value
	At 31 December 2025	-		10,551		3,504		14,055
	At 31 December 2024	4		13,188		676		13,868


4	Debtors					2025		2024
£							£

	Trade debtors					205,920		290,564
	Other debtors					-		43
						205,920		290,607


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					119,116		124,979
	Taxation and social security costs					66,047		124,848
	Other creditors					392,375		541,558
						577,538		791,385


6	Other information

	Temperature Applied Sciences Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 15, Martletts Trading Estate
	Martletts Way
	Goring
	West Sussex
	BN12 4HF