Registered number
SC834659
Munro Holdings Ltd
Filleted Accounts
31 January 2026

Munro Holdings Ltd
Registered number: | SC834659
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |
£ |
Fixed assets
Investments | 3 |  |  | 76,488
Current assets
Cash at bank and in hand |  |  | 3,422
Creditors: amounts falling due within one year | 4 |  | (79,250)
Net current liabilities |  |  |  | (75,828) |
Net assets |  |  |  | 660 |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 560
Shareholders' funds |  |  |  | 660 |
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.
Dr R Ahmed
Director
Approved by the board on 16 March 2026

Munro Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2026
1 | Accounting policies
| Other Operating Income
| Other Operating Income is recognised at the fair value of the consideration received or recievable in respect of rental income. Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.
| Investment Property
| Investment properties comprises commercial property units. Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.Investment properties are carried at their revalued amounts, being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by professional qualified valuers with sufficient regularity to ensure that the carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting period. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. Any revaluation increase in the carrying amount of investment properties is recognised in other comprehensive income and included in a revaluation reserve in equity, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss, in which case the increase is credited to profit and loss to the extent of the decrease previously expended. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in revaluation reserve relating to an asset are recognised in profit or loss. Each year the difference between depreciation based on the revalued carrying amount of the asset recognised in profit or loss and depreciation based on the asset’s original cost is transferred from revaluation reserve to retained earnings.
| 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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2026 |
Number |
| Average number of persons employed by the company | 2
3 | Investments
Property
investments
£
| Cost
| Additions | 76,488
| At 31 January 2026 | 76,488
| Investment property comprises the following Braehead Road, Glasgow - valued at £76,488 The fair value of the investment properties was arrived at on the basis of purchase value at arms length and further capital expenditure costs. The directors perceive this valuation is still relevant at the year end.
4 | Creditors: amounts falling due within one year | 2026 |
£ |
| Accrued expenses | 800
| Taxation and social security costs | 131
| Other creditors | 78,319
|  |  |  |  |  | 79,250 |
5 | Controlling party
| The directors, Dr R Ahmed & Mrs S M Ahmad, hold a 100% beneficial interest in the share capital of the company.
6 | Other information
| Munro Holdings Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 16 Briarcroft Place
| Glasgow
| G33 1RG

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