REGISTERED NUMBER: SC445773 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Muro Testing & Certification UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B A Murray

REGISTERED OFFICE:

Murray House

Parkhill

Dyce

Aberdeen

Aberdeenshire

AB21 7AS

REGISTERED NUMBER:

SC445773 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Intangible assets

4

-

1,869

Tangible assets

5

195,386

190,233

195,386

192,102

CURRENT ASSETS

Stocks

49,433

73,026

Debtors

6

191,828

270,814

Cash at bank

135,884

114,413

377,145

458,253

CREDITORS

Amounts falling due within one year

7

185,112

278,546

NET CURRENT ASSETS

192,033

179,707

TOTAL ASSETS LESS CURRENT LIABILITIES

387,419

371,809

PROVISIONS FOR LIABILITIES

-

47,109

NET ASSETS

387,419

324,700

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

386,419

323,700

SHAREHOLDERS' FUNDS

387,419

324,700

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

B A Murray - Director

1.	STATUTORY INFORMATION

Muro Testing & Certification UK Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, was amortisied evenly over its estimated useful life of five years. It has been fully amortised to nil.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

340,000

9,345

349,345

AMORTISATION

At 1 April 2024

340,000

7,476

347,476

Charge for year

-

1,869

1,869

At 31 March 2025

340,000

9,345

349,345

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

1,869

1,869

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

375,708

Additions

70,282

At 31 March 2025

445,990

DEPRECIATION

At 1 April 2024

185,475

Charge for year

65,129

At 31 March 2025

250,604

NET BOOK VALUE

At 31 March 2025

195,386

At 31 March 2024

190,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

164,382

261,155

Other debtors

27,446

9,659

191,828

270,814

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

15,000

22,500

Trade creditors

120,727

156,914

Taxation and social security

16,980

54,607

Other creditors

32,405

44,525

185,112

278,546