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Murray Healthcare Group Limited

Financial Statements for the Year Ended 10 August 2024






Murray Healthcare Group Limited

Company Information
for the Year Ended 10 August 2024







DIRECTORS: D J Murray
C J Murray





SECRETARY: S A Murray





REGISTERED OFFICE: 17 Denison Way
St Fagans
Cardiff
CF5 4SF





REGISTERED NUMBER: 04766808 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Murray Healthcare Group Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Murray Healthcare Group Limited for the year ended 10 August 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Murray Healthcare Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Murray Healthcare Group Limited and state those matters that we have agreed to state to the Board of Directors of Murray Healthcare Group Limited, as a body, in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Murray Healthcare Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Murray Healthcare Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Murray Healthcare Group Limited. You consider that Murray Healthcare Group Limited 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 financial statements of Murray Healthcare Group Limited. 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 financial statements.






BPU Limited
Chartered Accountants


1 May 2025

Murray Healthcare Group Limited (Registered number: 04766808)

Balance Sheet
10 August 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,681 7,722
20,681 7,722

CURRENT ASSETS
Stocks 6,950 7,200
Debtors 6 20,612 31,236
Cash at bank and in hand 4,235 5,654
31,797 44,090
CREDITORS
Amounts falling due within one year 7 54,058 31,070
NET CURRENT (LIABILITIES)/ASSETS (22,261 ) 13,020
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,580

)

20,742

CREDITORS
Amounts falling due after more than
one year

8

(23,515

)

(25,467

)

PROVISIONS FOR LIABILITIES (2,700 ) -
NET LIABILITIES (27,795 ) (4,725 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (27,895 ) (4,825 )
SHAREHOLDERS' FUNDS (27,795 ) (4,725 )

Murray Healthcare Group Limited (Registered number: 04766808)

Balance Sheet - continued
10 August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 10 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 10 August 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2025 and were signed on its behalf by:





D J Murray - Director


Murray Healthcare Group Limited (Registered number: 04766808)

Notes to the Financial Statements
for the Year Ended 10 August 2024


1. STATUTORY INFORMATION

Murray Healthcare Group 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.

The accounts have been prepared on a going concern basis as it is the opinion of the Directors that the company, with their support and the support of its creditors, will continue to trade for the foreseeable future.

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 2011, is being amortised evenly over its estimated useful life of ten 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 - 25% straight line
Fixtures and fittings - 25% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Murray Healthcare Group Limited (Registered number: 04766808)

Notes to the Financial Statements - continued
for the Year Ended 10 August 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pension costs
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 6 (2023 - 2 ) .

Murray Healthcare Group Limited (Registered number: 04766808)

Notes to the Financial Statements - continued
for the Year Ended 10 August 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 11 August 2023
and 10 August 2024 4,000
AMORTISATION
At 11 August 2023
and 10 August 2024 4,000
NET BOOK VALUE
At 10 August 2024 -
At 10 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£ £ £ £
COST
At 11 August 2023 1,715 4,863 18,976 25,554
Additions 11,936 3,650 5,219 20,805
At 10 August 2024 13,651 8,513 24,195 46,359
DEPRECIATION
At 11 August 2023 428 2,432 14,972 17,832
Charge for year 3,412 1,216 3,218 7,846
At 10 August 2024 3,840 3,648 18,190 25,678
NET BOOK VALUE
At 10 August 2024 9,811 4,865 6,005 20,681
At 10 August 2023 1,287 2,431 4,004 7,722

Murray Healthcare Group Limited (Registered number: 04766808)

Notes to the Financial Statements - continued
for the Year Ended 10 August 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors - 2,551
Other debtors & prepayments 20,612 28,685
20,612 31,236

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 14,210 5,040
Taxes & social security costs 36,974 15,377
Other creditors & accruals 2,874 10,653
54,058 31,070

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£ £
Bank loans 23,515 25,467

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 10th August 2024 the directors loan account was overdrawn by £7,286 (2023 £22,335).