AMAS MURRISON LIMITED


Directors	MURRISON, Simon Alexander
	WILSON, Emily


Registered Address	10 Newton Terrace
	Charing Cross
	Glasgow
	G3 7PJ


Registered Number	SC440863 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		173,926		197,643
Tangible assets	4		11,520		13,004
			185,446		210,647
Current assets
Debtors		238,527		246,912
Cash at bank and on hand		41,416		30,199
		279,943		277,111
Creditors amounts falling due within one year	6	(303,023)		(388,642)
Net current assets (liabilities)			(23,080)		(111,531)
Total assets less current liabilities			162,366		99,116
Creditors amounts falling due after one year	7		(114,239)		(84,096)
Net assets			48,127		15,020
Capital and reserves
Called up share capital			106		106
Profit and loss account			48,021		14,914
Shareholders' funds			48,127		15,020

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 June 2026, and are signed on its behalf by:

MURRISON, Simon Alexander
Director
Registered Company No. SC440863

AMAS MURRISON LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	15
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	11		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	237,172	237,172
At 31 January 26	237,172	237,172
Amortisation and impairment
At 01 February 25	39,529	39,529
Charge for year	23,717	23,717
At 31 January 26	63,246	63,246
Net book value
At 31 January 26	173,926	173,926
At 31 January 25	197,643	197,643

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 25	36,641	10,808	47,449
Additions	171	758	929
At 31 January 26	36,812	11,566	48,378
Depreciation and impairment
At 01 February 25	26,542	7,903	34,445
Charge for year	1,151	1,262	2,413
At 31 January 26	27,693	9,165	36,858
Net book value
At 31 January 26	9,119	2,401	11,520
At 31 January 25	10,099	2,905	13,004

5.	Stocks

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	18,104	11,218
Bank borrowings and overdrafts	39,391	60,061
Taxation and social security	146,418	154,908
Payments received on account	38,514	48,303
Other creditors	59,218	111,602
Accrued liabilities and deferred income	1,378	2,550
Total	303,023	388,642

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	114,239	84,096
Total	114,239	84,096