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Registered Number: SC662150
Scotland

 

 

 

MUNRO PROPERTY (SCOTLAND) LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

MUNRO PROPERTY (SCOTLAND) LTD
Contents Page
For the year ended 31 August 2025
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025.
Principal activities
Principal activity of the company during the financial year was of the rental of Campervans.
Directors
The directors who served the company throughout the year were as follows:
Scott MUNRO
Ashleigh MUNRO
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Scott MUNRO
Director

Date approved: 31 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 797    1,078 
797    1,078 
Current assets      
Debtors 4 28,642    24,195 
Cash at bank and in hand 1    1,311 
28,643    25,506 
Creditors: amount falling due within one year 5 (7,582)   (6,834)
Net current assets 21,061    18,672 
 
Total assets less current liabilities 21,858    19,750 
Creditors: amount falling due after more than one year 6 13,344    12,540 
Provisions for liabilities 7 (152)   (205)
Net assets 35,050    32,085 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 35,048    32,083 
Shareholders' funds 35,050    32,085 
 


For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 August 2026 and were signed on its behalf by:


-------------------------------
Scott MUNRO
Director
2
General Information
MUNRO PROPERTY (SCOTLAND) LTD is a private company, limited by shares, registered in Scotland, registration number SC662150, registration address 41 Callander Road, Chapelhall, Airdrie, ML6 8HA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 September 2024 2,500    299    2,799 
Additions -    -    - 
Disposals -    -    - 
At 31 August 2025 2,500    299    2,799 
Depreciation
At 01 September 2024 1,553    168    1,721 
Charge for year 237    44    281 
On disposals -    -    - 
At 31 August 2025 1,790    212    2,002 
Net book values
Closing balance as at 31 August 2025 710    87    797 
Opening balance as at 01 September 2024 947    131    1,078 


4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 1    0 
Other Debtors 778    778 
Directors' Current Accounts 27,863    23,417 
28,642    24,195 

5.

Creditors: amount falling due within one year

2025
£		   2024
£
Corporation Tax 6,338    5,590 
Other Creditors 1,244    1,244 
7,582    6,834 

6.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Obligations Under HP/Financial Leases (13,344)   (12,540)
(13,344)   (12,540)

7.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 152    205 
152    205 

3