REGISTERED NUMBER: 07125128 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MURIVA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Mader-Horne

P R Siellet

Mrs J A Orrell

REGISTERED OFFICE:

Unit 2a Petre Court

Petre Road

Clayton Le Moors

BB5 5HY

REGISTERED NUMBER:

07125128 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

2,701

13,837

CURRENT ASSETS

Stocks

542,029

494,350

Debtors

5

378,304

397,114

Cash at bank and in hand

123,654

249,993

1,043,987

1,141,457

CREDITORS

Amounts falling due within one year

6

397,346

538,373

NET CURRENT ASSETS

646,641

603,084

TOTAL ASSETS LESS CURRENT LIABILITIES

649,342

616,921

PROVISIONS FOR LIABILITIES

513

2,767

NET ASSETS

648,829

614,154

CAPITAL AND RESERVES

Called up share capital

395,145

395,145

Retained earnings

253,684

219,009

SHAREHOLDERS' FUNDS

648,829

614,154

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

M A Mader-Horne - Director

1.	STATUTORY INFORMATION

Muriva Ltd 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

The turnover shown in the profit and loss account represents the value of all goods sold and services provided during the year, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product and service have been transfered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are initially recorded at historic cost and stated in the balance sheet at their net book value, being the amount of capital expenditure less accumulated depreciation.

Stocks

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

Taxation

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet as tangible fixed assets and are depreciated over the shorter of the lease term and their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation 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. Aseets held under hire purchase agreements are capitalised as tangible assets and are depreciated over the shorter of the lease term and their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

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 7 (2023 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

66,313

52,831

119,144

Additions

-

1,251

1,251

At 31 December 2024

66,313

54,082

120,395

DEPRECIATION

At 1 January 2024

60,047

45,260

105,307

Charge for year

6,120

6,267

12,387

At 31 December 2024

66,167

51,527

117,694

NET BOOK VALUE

At 31 December 2024

146

2,555

2,701

At 31 December 2023

6,266

7,571

13,837

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

325,295

320,950

Other debtors

42,501

70,081

Prepayments and accrued income

10,508

6,083

378,304

397,114

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

278,363

395,468

Social security and other taxes

8,022

8,305

VAT

42,884

83,214

Other creditors

632

752

Accruals and deferred income

67,445

50,634

397,346

538,373

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

30,864

39,493

Between one and five years

21,996

61,250

52,860

100,743

8.	RELATED PARTY DISCLOSURES

Mrs A. Mader

( Wife of Mr M.A. Mader-Horne, director )

During the year, the company acquired marketing consultancy services of £51,610 ( 2023 - £43,127 ). At the balance sheet date, the amount due to Mrs. A. Mader was £NIL ( 2023 - £NIL ).

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who together control 100% of the share capital of Valdeco Ltd, the parent company.