KEMP MCMURRAY INVESTMENTS LTD

KEMP MCMURRAY INVESTMENTS LTD Accountants' Report For the year ended 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of KEMP MCMURRAY INVESTMENTS LTD for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KEMP MCMURRAY INVESTMENTS LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of KEMP MCMURRAY INVESTMENTS LTD, as a body, in accordance with the terms of our engagement letter dated 08 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of KEMP MCMURRAY INVESTMENTS LTD and state those matters that we have agreed to state to the Board of Directors of KEMP MCMURRAY INVESTMENTS 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KEMP MCMURRAY INVESTMENTS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KEMP MCMURRAY INVESTMENTS 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 KEMP MCMURRAY INVESTMENTS LTD. You consider that KEMP MCMURRAY INVESTMENTS 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 KEMP MCMURRAY INVESTMENTS 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 31 July 2025. .................................................... Brian Maloney 15A West End West Calder EH55 8EH 08 December 2025 1

KEMP MCMURRAY INVESTMENTS LTD
Accountants' Report
For the year ended 31 July 2025

Report to the directors on the preparation of the unaudited statutory accounts of KEMP MCMURRAY INVESTMENTS LTD for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KEMP MCMURRAY INVESTMENTS LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of KEMP MCMURRAY INVESTMENTS LTD, as a body, in accordance with the terms of our engagement letter dated 08 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of KEMP MCMURRAY INVESTMENTS LTD and state those matters that we have agreed to state to the Board of Directors of KEMP MCMURRAY INVESTMENTS 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KEMP MCMURRAY INVESTMENTS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KEMP MCMURRAY INVESTMENTS 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 KEMP MCMURRAY INVESTMENTS LTD. You consider that KEMP MCMURRAY INVESTMENTS 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 KEMP MCMURRAY INVESTMENTS 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
31 July 2025.

....................................................

Brian Maloney
15A
West End
West Calder
EH55 8EH
08 December 2025

KEMP MCMURRAY INVESTMENTS LTD
Statement of Financial Position
As at 31 July 2025

	2025		2024
	£	£	£	£
Fixed assets		781,948		782,128
Current assets	22,868		32,578
Creditors: amount falling due within one year	(370,845)		(419,697)
Net current assets		(347,977)		(387,119)
Total assets less current liabilities		433,971		395,009
Net assets		433,971		395,009


Capital and reserves		433,971		395,009

NOTES TO THE ACCOUNTS

General Information

KEMP MCMURRAY INVESTMENTS LTD is a private company, limited by shares, registered in Scotland, registration number SC482398, registration address 3 Kirkfield Meadow, West Calder, EH55 8GA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 08 December 2025 and were signed on its behalf by:

--------------------------------
K Mcmurray
Director

Registered Number: SC482398
Scotland
KEMP MCMURRAY INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025