Microgrow Systems Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC565518

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	51,250		148,000
Cash at bank and in hand		739		52,715

		51,989		200,715
Creditors: Amounts Falling Due Within One Year	5	(31,243 )		(179,459 )

NET CURRENT ASSETS (LIABILITIES)			20,746		21,256

TOTAL ASSETS LESS CURRENT LIABILITIES			20,746		21,256

NET ASSETS			20,746		21,256

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			20,745		21,255

SHAREHOLDERS' FUNDS			20,746		21,256

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Graeme Hosie

Director

18th September 2025

The notes on page 2 form part of these financial statements.

1. General Information

Microgrow Systems Limited is a private company, limited by shares, incorporated in Scotland, registered number SC565518 . The registered office is 14 Newton Place, Glasgow, G3 7PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Stocks

	2025	2024
	£	£
Materials	51,250	148,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	19,915
Other taxes and social security	420	508
VAT	5,199	27,216
Accruals and deferred income	25,624	125,625
Director's loan account	-	6,195

	31,243	179,459

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1