IRIS Accounts Production v24.2.0.383 05280464 director 1.6.23 31.5.24 31.5.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052804642023-05-31052804642024-05-31052804642023-06-012024-05-31052804642022-05-31052804642022-06-012023-05-31052804642023-05-3105280464ns15:EnglandWales2023-06-012024-05-3105280464ns14:PoundSterling2023-06-012024-05-3105280464ns10:Director12023-06-012024-05-3105280464ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3105280464ns10:SmallEntities2023-06-012024-05-3105280464ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3105280464ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3105280464ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3105280464ns10:FullAccounts2023-06-012024-05-310528046412023-06-012024-05-3105280464ns10:CompanySecretary12023-06-012024-05-3105280464ns10:RegisteredOffice2023-06-012024-05-3105280464ns5:CurrentFinancialInstruments2024-05-3105280464ns5:CurrentFinancialInstruments2023-05-3105280464ns5:Non-currentFinancialInstruments2024-05-3105280464ns5:Non-currentFinancialInstruments2023-05-3105280464ns5:ShareCapital2024-05-3105280464ns5:ShareCapital2023-05-3105280464ns5:RetainedEarningsAccumulatedLosses2024-05-3105280464ns5:RetainedEarningsAccumulatedLosses2023-05-3105280464ns5:NetGoodwill2023-06-012024-05-3105280464ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3105280464ns5:PlantMachinery2023-06-012024-05-3105280464ns5:NetGoodwill2023-05-3105280464ns5:NetGoodwill2024-05-3105280464ns5:NetGoodwill2023-05-3105280464ns5:PlantMachinery2023-05-3105280464ns5:PlantMachinery2024-05-3105280464ns5:PlantMachinery2023-05-31
REGISTERED NUMBER: 05280464 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

MURRAY COUTTS PUBLISHING LIMITED

MURRAY COUTTS PUBLISHING LIMITED (REGISTERED NUMBER: 05280464)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MURRAY COUTTS PUBLISHING LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTOR: R N Murray





SECRETARY: L N Murray





REGISTERED OFFICE: 9 The Holdens
Bosham
Chichester
West Sussex
PO18 8LN





REGISTERED NUMBER: 05280464 (England and Wales)





ACCOUNTANTS: B20 Limited
Chartered Certified Accountants
Charwell House
Wilsom Road
Alton
Hampshire
GU34 2PP

MURRAY COUTTS PUBLISHING LIMITED (REGISTERED NUMBER: 05280464)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 585 779
585 779

CURRENT ASSETS
Cash at bank - 11,459

CREDITORS
Amounts falling due within one year 6 (1,294 ) (4,490 )
NET CURRENT (LIABILITIES)/ASSETS (1,294 ) 6,969
TOTAL ASSETS LESS CURRENT
LIABILITIES

(709

)

7,748

CREDITORS
Amounts falling due after more than one year 7 - (6,888 )
NET (LIABILITIES)/ASSETS (709 ) 860

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (711 ) 858
SHAREHOLDERS' FUNDS (709 ) 860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 COUTTS PUBLISHING LIMITED (REGISTERED NUMBER: 05280464)

Balance Sheet - continued
31 May 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2024 and were signed by:





R N Murray - Director


MURRAY COUTTS PUBLISHING LIMITED (REGISTERED NUMBER: 05280464)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

MURRAY COUTTS PUBLISHING LIMITED (REGISTERED NUMBER: 05280464)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 60,000
AMORTISATION
At 1 June 2023
and 31 May 2024 60,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 25,114
DEPRECIATION
At 1 June 2023 24,335
Charge for year 194
At 31 May 2024 24,529
NET BOOK VALUE
At 31 May 2024 585
At 31 May 2023 779

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Taxation and social security 147 3,497
Other creditors 1,147 993
1,294 4,490

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans - 6,888