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Registered number: 14116401
Murther Fire Protection Ltd
Unaudited Financial Statements
For the Period 18 May 2022 to 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14116401
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 38,998
38,998
CURRENT ASSETS
Debtors 5 273,345
Cash at bank and in hand 98,691
372,036
Creditors: Amounts Falling Due Within One Year 6 (185,524 )
NET CURRENT ASSETS (LIABILITIES) 186,512
TOTAL ASSETS LESS CURRENT LIABILITIES 225,510
NET ASSETS 225,510
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 225,509
SHAREHOLDERS' FUNDS 225,510
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Murther
Director
15/02/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Murther Fire Protection Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14116401 . The registered office is 4 NORTH FARM ESTATE, NEDDERTON VILLAGE, BEDLINGTON, NE22 6AY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7
7
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 18 May 2022 - - -
Additions 6,900 38,099 44,999
As at 31 May 2023 6,900 38,099 44,999
Depreciation
As at 18 May 2022 - - -
Provided during the period 1,438 4,563 6,001
As at 31 May 2023 1,438 4,563 6,001
Net Book Value
As at 31 May 2023 5,462 33,536 38,998
As at 18 May 2022 - - -
5. Debtors
31 May 2023
£
Due within one year
Trade debtors 211,572
Prepayments and accrued income 397
Other debtors 45,681
VAT 12,914
Other taxes and social security 2,781
273,345
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Net obligations under finance lease and hire purchase contracts 9,230
Trade creditors 80,629
Corporation tax 46,572
Other creditors 2,950
Director's loan account 46,143
185,524
7. Obligations Under Finance Leases and Hire Purchase
31 May 2023
£
The future minimum finance lease payments are as follows:
Not later than one year 9,230
9,230
9,230
Page 3
Page 4
8. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 1
Page 4