Registration number:
Unaudited Abbreviated Accounts
for the Year Ended
Direct Cooling & Heating Services Ltd
Contents
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The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 5 ) have been prepared.
Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Direct Cooling & Heating Services Ltd
for the Year Ended 31 July 2016
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Direct Cooling & Heating Services Ltd for the year ended 31 July 2016 set out on pages from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html .
This report is made solely to the Board of Directors of Direct Cooling & Heating Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Direct Cooling & Heating Services Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Direct Cooling & Heating Services Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Direct Cooling & Heating Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Direct Cooling & Heating Services Ltd. You consider that Direct Cooling & Heating Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Direct Cooling & Heating Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Accountants Plus
Chartered Certified Accountants
Upper Floor, Unit 1
82 Muir Street
Hamilton
Lanarkshire
ML3 6BJ
28 February 2017
Direct Cooling & Heating Services Ltd
(Registration number: SC176081)
Abbreviated Balance Sheet at 31 July 2016
Note |
2016
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2015
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Fixed assets |
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Tangible fixed assets |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Shareholders' funds |
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Approved by the director on
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Mr Andrew Carruthers
Director
2
Direct Cooling & Heating Services Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 July 2016
......... continued
Accounting policies |
Basis of preparation
Turnover
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class |
Depreciation method and rate |
Plant |
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Motor vehicles |
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Stock and work in progress
Deferred tax
Hire purchase and leasing
Direct Cooling & Heating Services Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 July 2016
......... continued
Financial instruments
Pensions
Fixed assets |
Tangible assets
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Total
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Cost |
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At 1 August 2015 |
69,036 |
69,036 |
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Additions |
61,877 |
61,877 |
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Disposals |
(22,245) |
(22,245) |
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At 31 July 2016 |
108,668 |
108,668 |
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Depreciation |
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At 1 August 2015 |
24,479 |
24,479 |
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Charge for the year |
18,667 |
18,667 |
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Eliminated on disposals |
(9,148) |
(9,148) |
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At 31 July 2016 |
33,998 |
33,998 |
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Net book value |
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At 31 July 2016 |
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At 31 July 2015 |
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Creditors |
Creditors includes the following liabilities, on which security has been given by the company:
2016
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2015
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Amounts falling due within one year |
13,622 |
9,565 |
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Amounts falling due after more than one year |
14,731 |
7,236 |
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Total secured creditors |
28,353 |
16,801 |
Direct Cooling & Heating Services Ltd
Notes to the Abbreviated Accounts for the Year Ended 31 July 2016
......... continued
Share capital |
Allotted, called up and fully paid shares
2016 |
2015 |
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No. |
£ |
No. |
£ |
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Related party transactions |
Director's advances and credits |
2016 |
2016 |
2015 |
2015 |
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Mr Andrew Carruthers |
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- |
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14,759 |
14,759 |