MORRISON BRO'S LIMITED

Company Registration Number:
SC314936 (Scotland)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

MORRISON BRO'S LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

MORRISON BRO'S LIMITED

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 89,796 93,878
Total fixed assets: 89,796 93,878
Current assets
Stocks: 69,560 77,460
Debtors:   5,378 5,004
Cash at bank and in hand: 526,620 371,040
Total current assets: 601,558 453,504
Creditors: amounts falling due within one year:   (167,434) (122,498)
Net current assets (liabilities): 434,124 331,006
Total assets less current liabilities: 523,920 424,884
Total net assets (liabilities): 523,920 424,884
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 523,820 424,784
Shareholders funds: 523,920 424,884

The notes form part of these financial statements

MORRISON BRO'S LIMITED

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 30 October 2026
and signed on behalf of the board by:

Name: Mr Edward Morrison
Status: Director

The notes form part of these financial statements

MORRISON BRO'S LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fittings fixtures and equipment- 10% straight line If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates

MORRISON BRO'S LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 29 29

MORRISON BRO'S LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible Assets

Total
Cost £
At 01 February 2025 261,188
Additions 10,503
At 31 January 2026 271,691
Depreciation
At 01 February 2025 167,310
Charge for year 14,585
At 31 January 2026 181,895
Net book value
At 31 January 2026 89,796
At 31 January 2025 93,878