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Registered Number: 10664750
England and Wales

 

 

 

MURRAY MAY'S LTD.


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Thecla Horton
Ewan Lindsay
Registered Number 10664750
Registered Office 50 Pendennis Park
Brislington
Bristol
BS4 4JN
Accountants Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2023
Principal activities
The companys principal activity during the year was that of mobile food catering.
Directors
The directors who served the company throughout the year were as follows:
Thecla Horton
Ewan Lindsay
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

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 of 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 judgments and accounting estimates that are reasonable and prudent
  • 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 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:


----------------------------------
Thecla Horton
Director

Date approved: 09 November 2023
2
Report to the directors on the preparation of the unaudited statutory accounts of Murray May's Ltd. for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Murray May's Ltd. for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Murray May's Ltd. , as a body, in accordance with the terms of our engagement letter dated 07 January 2023 Our work has been undertaken solely to prepare for your approval the accounts of Murray May's Ltd. and state those matters that we have agreed to state to the Board of Directors of Murray May's Ltd. , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Murray May's Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Murray May's Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Murray May's Ltd. . You consider that Murray May's Ltd. is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Murray May's Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2023


Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
09 November 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 12,714    18,688 
12,714    18,688 
Current assets      
Stocks 4 580    490 
Debtors 5 5,824    2,172 
Cash at bank and in hand 2,014    9,563 
8,418    12,225 
Creditors: amount falling due within one year 6 (18,663)   (26,635)
Net current liabilities (10,245)   (14,410)
 
Total assets less current liabilities 2,469    4,278 
Provisions for liabilities 7 (2,416)   (3,551)
Net assets 53    727 
 

Capital and reserves
     
Called up share capital 20    20 
Profit and loss account 33    707 
Shareholder's funds 53    727 
 


For the year ended 31 March 2023 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 09 November 2023 and were signed on its behalf by:


-------------------------------
Thecla Horton
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2021 20  1  21 
Profit for the year 14,206  14,206 
Total comprehensive income for the year 14,206  14,206 
Dividends (13,500) (13,500)
Total investments by and distributions to owners (13,500) (13,500)
At 31 March 2022 20  707  727 
At 01 April 2022 20  707  727 
Profit for the year 3,326  3,326 
Total comprehensive income for the year 3,326  3,326 
Dividends (4,000) (4,000)
Total investments by and distributions to owners (4,000) (4,000)
At 31 March 2023 20  33  53 
5
General Information
Murray May's Ltd. is a private company, limited by shares, registered in England and Wales, registration number 10664750, registration address 50 Pendennis Park, Brislington, Bristol, BS4 4JN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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:
Plant and Machinery 15% Straight Line
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Improvements to property   Total
  £   £   £   £
At 01 April 2022 19,621    17,650    1,001    38,272 
Additions      
Disposals      
At 31 March 2023 19,621    17,650    1,001    38,272 
Depreciation
At 01 April 2022 11,561    7,490    533    19,584 
Charge for year 3,334    2,540    100    5,974 
On disposals      
At 31 March 2023 14,895    10,030    633    25,558 
Net book values
Closing balance as at 31 March 2023 4,726    7,620    368    12,714 
Opening balance as at 01 April 2022 8,060    10,160    468    18,688 

The net book value of Improvements to property includes £ 368 (2022 £468) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2023
£
  2022
£
Stocks 580    490 
580    490 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 300    882 
Prepayments & Accrued Income 5,524   
Other Debtors   1,290 
5,824    2,172 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 1,855    90 
Corporation Tax 2,419    3,468 
PAYE & Social Security 24    5 
Accrued Expenses 800   
Other Creditors 3,511    5,491 
Wages & Salaries Control Account 1,235   
Directors' Current Accounts 7,262    16,528 
VAT 1,557    1,053 
18,663    26,635 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,416    3,551 
2,416    3,551 

6