Company registration number SC663546 (Scotland)
Metrol Technology (Brazil Holdings) Limited
Unaudited financial statements
for the year ended 31 December 2024
Pages for filing with registrar
Metrol Technology (Brazil Holdings) Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Metrol Technology (Brazil Holdings) Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Metrol Technology (Brazil Holdings) Limited for the year ended 31 December 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Metrol Technology (Brazil Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 16 September 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Metrol Technology (Brazil Holdings) Limited and state those matters that we have agreed to state to the b oard of d irectors of Metrol Technology (Brazil Holdings) Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Metrol Technology (Brazil Holdings) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Metrol Technology (Brazil Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Metrol Technology (Brazil Holdings) Limited. You consider that Metrol Technology (Brazil Holdings) Limited 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 financial statements of Metrol Technology (Brazil Holdings) Limited. 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
16 September 2025
Metrol Technology (Brazil Holdings) Limited
Balance sheet
as at 31 December 2024
2
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
2
1
1
Capital and reserves
Called up share capital
1
1

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 September 2025 and are signed on its behalf by:
Compton Ross
Director
Company registration number SC663546 (Scotland)
Metrol Technology (Brazil Holdings) Limited
Notes to the financial statements
for the year ended 31 December 2024
3
1
Accounting policies
Company information

Metrol Technology (Brazil Holdings) Limited is a private company limited by shares incorporated in Scotland. The registered office is Howe Moss Place, Kirkhill Industrial Estate, Dyce, Aberdeen, AB21 0GS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

2
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
1
1
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