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REGISTERED NUMBER: 00282996 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

MURRAY & WHITTAKER LIMITED

MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MURRAY & WHITTAKER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTORS: A R K Whittaker
D H M Whittaker
R A F Whittaker





SECRETARY: A R K Whittaker





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 00282996 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

BALANCE SHEET
30TH SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,980 9,120
Investment property 5 1,850,000 2,037,500
1,857,980 2,046,620

CURRENT ASSETS
Debtors 6 5,141 13,738
Cash at bank 99,249 89,672
104,390 103,410
CREDITORS
Amounts falling due within one year 7 27,629 281,830
NET CURRENT ASSETS/(LIABILITIES) 76,761 (178,420 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,934,741

1,868,200

CREDITORS
Amounts falling due after more than one
year

8

-

(2,782

)

PROVISIONS FOR LIABILITIES (18,187 ) (6,719 )
NET ASSETS 1,916,554 1,858,699

CAPITAL AND RESERVES
Called up share capital 1,500 1,500
Fair value reserve 10 1,347,765 1,372,519
Retained earnings 567,289 484,680
SHAREHOLDERS' FUNDS 1,916,554 1,858,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

BALANCE SHEET - continued
30TH SEPTEMBER 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 7th February 2024 and were signed on its behalf by:





A R K Whittaker - Director


MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


1. STATUTORY INFORMATION

Murray & Whittaker Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. No depreciation is recognised on investment properties.

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.

Pension costs and other post-retirement benefits
The pension contributions made by the company are paid on behalf of the directors into small self administered pension plans. Contributions are charged in the period in which they incurred. The schemes are defined contribution.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1st October 2022
and 30th September 2023 11,400
DEPRECIATION
At 1st October 2022 2,280
Charge for year 1,140
At 30th September 2023 3,420
NET BOOK VALUE
At 30th September 2023 7,980
At 30th September 2022 9,120

The directors believe the current market value is not materially different from the value disclosed.

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2022 2,037,500
Additions 4,129
Disposals (237,500 )
Revaluations 45,871
At 30th September 2023 1,850,000
NET BOOK VALUE
At 30th September 2023 1,850,000
At 30th September 2022 2,037,500

Fair value at 30th September 2023 is represented by:
£   
Valuation in 1997 342,855
Valuation in 2004 294,109
Valuation in 2017 640,000
Valuation in 2020 315,076
Valuation in 2021 (271,959 )
Valuation in 2023 45,871
Cost 484,048
1,850,000

MURRAY & WHITTAKER LIMITED (REGISTERED NUMBER: 00282996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 5,141 13,738

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,064 12,048
Taxation and social security 4,284 4,680
Other creditors 20,281 265,102
27,629 281,830

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 2,782

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 3,064 14,830

The overdraft and business loans are secured by a charge on the investment properties.


10. RESERVES
Fair
value
reserve
£   
At 1st October 2022 1,372,519
Freehold property revaluation 34,403
Transfer to distributable
reserve (59,157 )

At 30th September 2023 1,347,765