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Company No: 14016081 (England and Wales)

MURRAY BIRRELL MANAGEMENT LIMITED

Unaudited Financial Statements
For the financial period ended 31 March 2024
Pages for filing with the registrar

MURRAY BIRRELL MANAGEMENT LIMITED

Unaudited Financial Statements

For the financial period ended 31 March 2024

Contents

MURRAY BIRRELL MANAGEMENT LIMITED

BALANCE SHEET

As at 31 March 2024
MURRAY BIRRELL MANAGEMENT LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Investments 4 1,200,000 1,200,000
1,200,000 1,200,000
Current assets
Debtors 5 26,221 46,640
26,221 46,640
Creditors: amounts falling due within one year 6 ( 296,891) ( 295,143)
Net current liabilities (270,670) (248,503)
Total assets less current liabilities 929,330 951,497
Creditors: amounts falling due after more than one year 7 ( 7,389) ( 96,057)
Net assets 921,941 855,440
Capital and reserves
Called-up share capital 8 465 465
Share premium account 599,700 599,700
Profit and loss account 321,776 255,275
Total shareholders' funds 921,941 855,440

For the financial period ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Murray Birrell Management Limited (registered number: 14016081) were approved and authorised for issue by the Board of Directors on 01 August 2024. They were signed on its behalf by:

S Birrell
Director
MURRAY BIRRELL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 31 March 2024
MURRAY BIRRELL MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Murray Birrell Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Mortimer House 40 Chatsworth Parade, Queensway, Petts Wood, BR5 1DE, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historic experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Specifically, judgements and estimates are used in determining the valuation of fixed asset investments and the recoverability of debtors.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

3. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the period, including directors 0 0

4. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 April 2023 1,200,000
At 31 March 2024 1,200,000
Carrying value at 31 March 2024 1,200,000
Carrying value at 31 March 2023 1,200,000

5. Debtors

2024 2023
£ £
Amounts owed by Group undertakings 26,221 46,640

6. Creditors: amounts falling due within one year

2024 2023
£ £
Other creditors 296,891 295,143

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Other creditors 7,389 96,057

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
65 Ordinary A shares of £ 1.00 each (2023: 100 shares of £ 1.00 each) 65 100
100 Ordinary B shares of £ 1.00 each (2023: 65 shares of £ 1.00 each) 100 65
285 Ordinary C shares of £ 1.00 each 285 285
15 Ordinary D shares of £ 1.00 each 15 15
465 465

9. Related party transactions

Transactions with the entity's directors

2024 2023
£ £
Amounts owed to Directors 48,223 206,475

The above amounts are provided interest free, unsecured and are repayable on demand.

The company has taken advantage of the exemption in FRS 102 1A C.35 "Related Party Disclosures" from disclosing transactions with other members of the group.