Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC388456 D Munro Munro Group Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC388456 2024-11-30 SC388456 2025-11-30 SC388456 2024-12-01 2025-11-30 SC388456 frs-core:CurrentFinancialInstruments 2025-11-30 SC388456 frs-core:Non-currentFinancialInstruments 2025-11-30 SC388456 frs-core:ComputerEquipment 2025-11-30 SC388456 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC388456 frs-core:ComputerEquipment 2024-11-30 SC388456 frs-core:MotorVehicles 2025-11-30 SC388456 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC388456 frs-core:MotorVehicles 2024-11-30 SC388456 frs-core:ShareCapital 2025-11-30 SC388456 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC388456 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC388456 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC388456 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC388456 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC388456 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC388456 1 2024-12-01 2025-11-30 SC388456 frs-bus:Director1 2024-12-01 2025-11-30 SC388456 frs-countries:Scotland 2024-12-01 2025-11-30 SC388456 2023-11-30 SC388456 2024-11-30 SC388456 2023-12-01 2024-11-30 SC388456 frs-core:CurrentFinancialInstruments 2024-11-30 SC388456 frs-core:Non-currentFinancialInstruments 2024-11-30 SC388456 frs-core:ShareCapital 2024-11-30 SC388456 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC388456
Munro Electrical Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Munro Electrical Solutions Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Munro Electrical Solutions Limited
Company Information
For The Year Ended 30 November 2025
Company Information

Director | D Munro
Company Number | SC388456
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Munro Electrical Solutions Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC388456

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,332 |  | 27,732
|  |  | 21,332 |  | 27,732
CURRENT ASSETS
Debtors | 5 | 20,114 |  | 22,607 |
Cash at bank and in hand |  | 8,001 |  | 11,629 |
|  | 28,115 |  | 34,236 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,228 ) |  | (30,489 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,887 |  | 3,747
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,219 |  | 31,479
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,808 ) |  | (6,617 )
NET ASSETS |  |  | 24,411 |  | 24,862
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 24,410 |  | 24,861
SHAREHOLDERS' FUNDS |  |  | 24,411 |  | 24,862

Page 2
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Munro Electrical Solutions Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

D Munro Director
2nd July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Munro Electrical Solutions Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Munro Electrical Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC388456 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Motor Vehicles | 20% on cost
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 1)
1 1
Page 4
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Munro Electrical Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 31,998 | 1,295 | 33,293
Disposals | - | (1,295 ) | (1,295 )
As at 30 November 2025 | 31,998 | - | 31,998
Depreciation
As at 1 December 2024 | 4,266 | 1,295 | 5,561
Provided during the period | 6,400 | - | 6,400
Disposals | - | (1,295 ) | (1,295 )
As at 30 November 2025 | 10,666 | - | 10,666
Net Book Value
As at 30 November 2025 | 21,332 | - | 21,332
As at 1 December 2024 | 27,732 | - | 27,732

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,117 |  | 9,400
Other debtors | 16,997 |  | 13,207
| 20,114 |  | 22,607

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,862 |  | 14,611
Bank loans and overdrafts | 1,654 |  | 1,654
Other creditors | 4,592 |  | 2,426
Taxation and social security | 8,120 |  | 11,798
| 19,228 |  | 30,489

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,808 |  | 6,617

8. Share Capital

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

Page 5
Page 6
Munro Electrical Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Ultimate Controlling Party
The company's controlling party is Munro Group Ltd .
Page 6