1 July 2024 true No description of principal activity Taxfiler 2024.6 SC663380 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC663380 2024-06-30 SC663380 business:EntityNoLongerTradingButTradedInPast 2024-07-01 2025-06-30 SC663380 2024-07-01 2025-06-30 SC663380 business:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC663380 business:FilletedAccounts 2024-07-01 2025-06-30 SC663380 2025-06-30 SC663380 business:Director1 2024-07-01 2025-06-30 SC663380 business:Director2 2024-07-01 2025-06-30 SC663380 business:RegisteredOffice 2024-07-01 2025-06-30 SC663380 2024-06-30 SC663380 core:WithinOneYear 2025-06-30 SC663380 core:WithinOneYear 2024-06-30 SC663380 core:AfterOneYear 2025-06-30 SC663380 core:AfterOneYear 2024-06-30 SC663380 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 SC663380 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 SC663380 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 SC663380 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 SC663380 core:PreviouslyStatedAmount 2025-06-30 SC663380 core:PreviouslyStatedAmount 2024-06-30 SC663380 business:SmallEntities 2024-07-01 2025-06-30 SC663380 countries:Scotland 2024-07-01 2025-06-30 SC663380 core:PlantMachinery 2024-07-01 2025-06-30 SC663380 core:PlantMachinery 2024-06-30 SC663380 core:PlantMachinery 2025-06-30 SC663380 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC663380 (Scotland)
Munro Brewing Ltd Unaudited accounts for the year ended 30 June 2025
Munro Brewing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Munro Brewing Ltd Company Information for the year ended 30 June 2025
Directors
Dawn Mackie Sean Mackie
Company Number
SC663380 (Scotland)
Registered Office
DEVONIAN HOUSE LOGIE KIRRIEMUIR DD8 5PG SCOTLAND
Accountants
Andrea Mcewen AMS Accounting 3 High Street KIRRIEMUIR ANGUS DD84EY
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Munro Brewing Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
725
906
Current assets
Cash at bank and in hand
-
3,802
Creditors: amounts falling due within one year
5
(110)
-
Net current (liabilities)/assets
(110)
3,802
Total assets less current liabilities
615
4,708
Creditors: amounts falling due after more than one year
6
(31,240)
(35,042)
Net liabilities
(30,625)
(30,334)
Capital and reserves
Called up share capital
(1)
(1)
Profit and loss account
(30,624)
(30,333)
Shareholders' funds
(30,625)
(30,334)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by
Dawn Mackie Director Company Registration No. SC663380
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Munro Brewing Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Munro Brewing Ltd is a private company, limited by shares, registered in Scotland, registration number SC663380. The registered office is DEVONIAN HOUSE, LOGIE, KIRRIEMUIR, DD8 5PG, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
2,361
At 30 June 2025
2,361
Depreciation
At 1 July 2024
1,455
Charge for the year
181
At 30 June 2025
1,636
Net book value
At 30 June 2025
725
At 30 June 2024
906
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
110
-
- 5 -
Munro Brewing Ltd Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
31,240
35,042
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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