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REGISTERED NUMBER: 04243600 (England and Wales)
















Boyarsky Murphy Limited

Unaudited Financial Statements

for the Year Ended 30th June 2024






Boyarsky Murphy Limited (Registered number: 04243600)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Boyarsky Murphy Limited

Company Information
for the Year Ended 30th June 2024







Directors: Mr N Boyarsky
Ms N Murphy





Registered office: 64 Oakley Square
London
NW1 1NJ





Registered number: 04243600 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Boyarsky Murphy Limited (Registered number: 04243600)

Statement of Financial Position
30th June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 10,807 13,836

Current assets
Debtors 5 47,685 31,771
Cash at bank 159,729 134,435
207,414 166,206
Creditors
Amounts falling due within one year 6 63,489 40,424
Net current assets 143,925 125,782
Total assets less current liabilities 154,732 139,618

Provisions for liabilities 2,702 3,459
Net assets 152,030 136,159

Capital and reserves
Called up share capital 2 2
Retained earnings 152,028 136,157
152,030 136,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 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.

Boyarsky Murphy Limited (Registered number: 04243600)

Statement of Financial Position - continued
30th June 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 Board of Directors and authorised for issue on 27th January 2025 and were signed on its behalf by:




Mr N Boyarsky - Director



Ms N Murphy - Director


Boyarsky Murphy Limited (Registered number: 04243600)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. Statutory information

Boyarsky Murphy 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 33% straight line
Fixtures and fittings - 25% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 3 ) .

Boyarsky Murphy Limited (Registered number: 04243600)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1st July 2023 22,619 108,052 130,671
Additions 1,226 - 1,226
Disposals (1,659 ) - (1,659 )
At 30th June 2024 22,186 108,052 130,238
Depreciation
At 1st July 2023 20,176 96,659 116,835
Charge for year 1,406 2,849 4,255
Eliminated on disposal (1,659 ) - (1,659 )
At 30th June 2024 19,923 99,508 119,431
Net book value
At 30th June 2024 2,263 8,544 10,807
At 30th June 2023 2,443 11,393 13,836

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 25,221 5,407
Other debtors 22,464 26,364
47,685 31,771

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 134 329
Taxation and social security 32,793 9,099
Other creditors 30,562 30,996
63,489 40,424