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Registered number: SC702653

Murray Developments (Edinburgh) Ltd

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

The Number Crunchers (Edinburgh) Ltd

Murray Developments (Edinburgh) Ltd

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

Ian Murray

Jennifer Margaret Murray

REGISTERED OFFICE

8 Tanfield

Edinburgh

EH3 5DA

COMPANY DETAILS

Private company limited by shares registered in SC - Scotland, registered number SC702653

ACCOUNTANTS

The Number Crunchers (Edinburgh) Ltd

Murray Developments (Edinburgh) Ltd

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Murray Developments (Edinburgh) Ltd

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		2				15,248				23,091
CURRENT ASSETS
Stock				132,613				83,750
Debtors		4		322,864				107,652
Cash at bank and in hand				62,990				51,107
				518,467				242,509
CREDITORS: Amounts falling due within one year		5		494,692				259,231
NET CURRENT ASSETS / (LIABILITIES)						23,775				(16,722)
TOTAL ASSETS LESS CURRENT LIABILITIES						39,023				6,369
PROVISIONS FOR LIABILITIES AND CHARGES		7				3,812				5,773
NET ASSETS						35,211				596
CAPITAL AND RESERVES
Called up share capital		8				100				100
Profit and loss account						35,111				496
SHAREHOLDERS' FUNDS						35,211				596
For the year ending 31/03/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/09/2025 and signed on their behalf by
.............................
Ian Murray
Director

Murray Developments (Edinburgh) Ltd

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles		straight line 25%
Equipment		straight line 25%

1c. Stocks

Work in progress is valued based on the cost price of materials and labour engaged in jobs (or parts of jobs) that are not fully completed at the balance sheet date. These costs reverse back into the Profit and Loss account in the following period to be matched with the respective sales income. The WIP is advised by the director of the company based on his assessment of the situation at each year end.

1d. Pension Costs

The pension charge represents the amounts payable by the company into the National Employment Savings Trust (NEST) in respect of the year.

1e. Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Murray Developments (Edinburgh) Ltd

2. TANGIBLE FIXED ASSETS
		Commercial
		Vehicles		Equipment		Total
		£		£		£
Cost
At 01/04/2024		57,499		5,231		62,730
Additions		10,450		-		10,450
Disposals		(12,850)		-		(12,850)
At 31/03/2025		55,099		5,231		60,330
Depreciation
At 01/04/2024		35,714		3,925		39,639
Disposals		(9,638)		-		(9,638)
For the year		13,775		1,306		15,081
At 31/03/2025		39,851		5,231		45,082
Net Book Amounts
At 31/03/2025		15,248		-		15,248
At 31/03/2024		21,785		1,306		23,091

3. STOCK				2025		2024
				£		£
Stock comprises:
Work in progress				132,613		83,750
				132,613		83,750

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				243,524		106,165
VAT				45,340		-
Amounts due from connected companies				31,500		-
Prepayments				2,500		-
Directors current account				-		1,487
				322,864		107,652

Murray Developments (Edinburgh) Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				17,542		27,364
VAT				-		64,761
PAYE and NIC control				9,175		12,233
CIS control				18,984		10,173
Directors current account				1,342		-
Credit card				23,486		11,107
Trade creditors				419,391		129,569
Pension schemes				501		1,024
Accruals				4,271		3,000
				494,692		259,231

6. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				6		6

7. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				3,812		5,773
				3,812		5,773

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100