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Company Registration No. SC628816 (Scotland)
MURRAY COMMUNICATIONS LTD Unaudited accounts for the year ended 30 April 2024
MURRAY COMMUNICATIONS LTD Unaudited accounts Contents
Page
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MURRAY COMMUNICATIONS LTD Company Information for the year ended 30 April 2024
Directors
STEPHEN MURRAY JUSTINE MARIA MURRAY
Company Number
SC628816 (Scotland)
Registered Office
1379 GALLOWGATE C/O MCGOWAN & CO GLASGOW G31 4EX SCOTLAND
Accountants
MCGOWAN & CO 1379 GALLOWGATE GLASGOW G31 4EX
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MURRAY COMMUNICATIONS LTD for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MURRAY COMMUNICATIONS LTD for the year ended 30 April 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of MURRAY COMMUNICATIONS LTD, as a body, in accordance with the terms of our engagement letter dated 31 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of MURRAY COMMUNICATIONS LTD and state those matters that we have agreed to state to the Board of Directors of MURRAY COMMUNICATIONS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MURRAY COMMUNICATIONS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MURRAY COMMUNICATIONS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MURRAY COMMUNICATIONS LTD. You consider that MURRAY COMMUNICATIONS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MURRAY COMMUNICATIONS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
MCGOWAN & CO Chartered Certified Accountants 1379 GALLOWGATE GLASGOW G31 4EX 31 January 2025
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MURRAY COMMUNICATIONS LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,127 
2,659 
Current assets
Debtors
11,825 
16,710 
Cash at bank and in hand
16,329 
12,689 
28,154 
29,399 
Creditors: amounts falling due within one year
(33,959)
(31,259)
Net current liabilities
(5,805)
(1,860)
Net (liabilities)/assets
(3,678)
799 
Capital and reserves
Profit and loss account
(3,678)
799 
Shareholders' funds
(3,678)
799 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by
JUSTINE MARIA MURRAY Director Company Registration No. SC628816
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MURRAY COMMUNICATIONS LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
MURRAY COMMUNICATIONS LTD is a private company, limited by shares, registered in Scotland, registration number SC628816. The registered office is 1379 GALLOWGATE, C/O MCGOWAN & CO, GLASGOW, G31 4EX, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2023
4,663 
At 30 April 2024
4,663 
Depreciation
At 1 May 2023
2,004 
Charge for the year
532 
At 30 April 2024
2,536 
Net book value
At 30 April 2024
2,127 
At 30 April 2023
2,659 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,825 
16,710 
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MURRAY COMMUNICATIONS LTD Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,771 
6,165 
Taxes and social security
19,712 
17,182 
Proposed dividends
7,476 
7,912 
33,959 
31,259 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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