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REGISTERED NUMBER: 08621906 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023

FOR

CLARE AND ANDREW MURDOCH LIMITED

CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARE AND ANDREW MURDOCH LIMITED

COMPANY INFORMATION
for the Year Ended 31st July 2023







DIRECTORS: Mrs C L Murdoch
Mr A J Murdoch





REGISTERED OFFICE: 59 Whaley Lane
Whaley Bridge
High Peak
SK23 7BA





REGISTERED NUMBER: 08621906 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

BALANCE SHEET
31st July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,167 2,310
Investments 5 50 50
4,217 2,360

CURRENT ASSETS
Debtors 6 18,534 15,331
Cash at bank 46,673 21,877
65,207 37,208
CREDITORS
Amounts falling due within one year 7 (10,485 ) (13,197 )
NET CURRENT ASSETS 54,722 24,011
TOTAL ASSETS LESS CURRENT LIABILITIES 58,939 26,371

PROVISIONS FOR LIABILITIES (1,042 ) (578 )
NET ASSETS 57,897 25,793

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 57,895 25,791
SHAREHOLDERS' FUNDS 57,897 25,793

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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.

CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

BALANCE SHEET - continued
31st July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th February 2024 and were signed on its behalf by:





Mrs C L Murdoch - Director


CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023


1. STATUTORY INFORMATION

Clare and Andrew Murdoch 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.

Turnover
Turnover represents amounts recognised by the company in respect of services supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of the supply of public relations services, which are recognised at the point of which the services are delivered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Depreciation on tangible fixed assets are charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Computer Equipment - 20% Straight line basis

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.


CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023


2. ACCOUNTING POLICIES - continued
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 company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

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

CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st August 2022 8,284
Additions 4,392
At 31st July 2023 12,676
DEPRECIATION
At 1st August 2022 5,974
Charge for year 2,535
At 31st July 2023 8,509
NET BOOK VALUE
At 31st July 2023 4,167
At 31st July 2022 2,310

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1st August 2022
and 31st July 2023 50
NET BOOK VALUE
At 31st July 2023 50
At 31st July 2022 50

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,534 15,042
Other debtors - 289
18,534 15,331

CLARE AND ANDREW MURDOCH LIMITED (REGISTERED NUMBER: 08621906)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 4,068 9,990
Other creditors 6,417 3,207
10,485 13,197

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 2 1
1 Ordinary £1 - 1
2 2