AMIROL LTD

Registered Number
SC514745
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

AMIROL LTD

Company Information
for the year from 1 April 2025 to 31 March 2026


Directors	Vasileios Amiridis
	Volha Parkhamovich


Registered Address	C/O Hard Hat Group
	20-23 Woodside Place
	Glasgow
	G3 7QL


Registered Number	SC514745 (Scotland)

AMIROL LTD

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	27,490		39,030
Cash at bank and on hand		2,246		970
		29,736		40,000
Creditors amounts falling due within one year	4	(3,946)		(8,561)
Net current assets (liabilities)			25,790		31,439
Total assets less current liabilities			25,790		31,439
Net assets			25,790		31,439
Capital and reserves
Called up share capital			100		100
Profit and loss account			25,690		31,339
Shareholders' funds			25,790		31,439

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 25 September 2026, and are signed on its behalf by:

Vasileios Amiridis
Director
Registered Company No. SC514745

AMIROL LTD

Notes to the Financial Statements
for the year ended 31 March 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Debtors: amounts due after one year

	2026	2025
	£	£
Amounts owed by group undertakings	27,490	39,030
Total	27,490	39,030

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	3,946	8,561
Total	3,946	8,561

5.	Creditors: amounts due after one year