Murrell Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09717483

Murrell Holdings Limited

Unaudited financial statements

31 March 2025

Murrell Holdings Limited

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	5		1,000		1,000

Current assets

Debtors	6	30,382	94,077
Cash at bank and in hand		157	630
		-------	-------
		30,539	94,707

Creditors: Amounts falling due within one year	7	( 29,963)		( 27,155)
		-------		-------
Net current assets			576		67,552
			------		-------
Total assets less current liabilities			1,576		68,552
			------		-------
Net assets			1,576		68,552
			------		-------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	576	67,552
	------	-------
Shareholders funds	1,576	68,552
	------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

D Huxley

Director

Company registration number: 09717483

Murrell Holdings Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 78A High Street, Wimbledon, London, SW19 5EG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Consolidation The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	1,000
	------
Impairment
At 1 April 2024 and 31 March 2025	–
	------

Carrying amount
At 31 March 2025	1,000
	------
At 31 March 2024	1,000
	------

The investment above represents a 100% holding in the ordinary share capital of Huxley Land Limited.

6. Debtors

	2025	2024
	£	£
Directors loan account	6,203	73,203
Other debtors	24,179	20,874
	-------	-------
	30,382	94,077
	-------	-------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	27,032	21,682
Accruals and deferred income	2,802	3,078
Corporation tax	6	–
Social security and other taxes	123	301
Other creditors	–	2,094
	-------	-------
	29,963	27,155
	-------	-------

8. Directors' advances, credits and guarantees

At the year end D Huxley and Mrs K Huxley owed £6,203 (2024: £73,203) to the company, being the balance on their joint directors' current account. The maximum amount outstanding to the company during the year was £73,203 (2024: £239,203). Interest is not payable to the company on this overdrawn balance.

9. Related party transactions

During the year the company undertook transactions with the following related party:

		2025	2024
		£	£

Huxley Land Limited:

Loan balance owed to group undertaking (interest free)		27,032	21,682