REGISTERED NUMBER: 08253554 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

D J MURRAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Murray Jnr

Mrs H L Murray

REGISTERED OFFICE:

Percy Westhead & Company

Hanover House

30-32 Charlotte Street

Manchester

M1 4FD

REGISTERED NUMBER:

08253554 (England and Wales)

ACCOUNTANTS:

Percy Westhead & Company

Chartered Accountants

Hanover House

30-32 Charlotte Street

Manchester

M1 4FD

FIXED ASSETS

Tangible assets

4

122,661

43,353

Investments

5

17,450

17,450

140,111

60,803

CURRENT ASSETS

Debtors

6

496,924

268,707

Cash at bank

59,950

237,612

556,874

506,319

CREDITORS

Amounts falling due within one year

7

175,674

182,607

NET CURRENT ASSETS

381,200

323,712

TOTAL ASSETS LESS CURRENT LIABILITIES

521,311

384,515

CREDITORS

Amounts falling due after more than one year

8

(108,386

)

(48,833

)

PROVISIONS FOR LIABILITIES

(10,107

)

(10,838

)

NET ASSETS

402,818

324,844

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

402,816

324,842

SHAREHOLDERS' FUNDS

402,818

324,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 23rd December 2025 and were signed on its behalf by:

D J Murray Jnr - Director

1.	STATUTORY INFORMATION

D J Murray 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue from the provision of services is measured at the consideration receivable which equates to the invoiced amounts, including where applicable any value added tax flat rate scheme surplus and net of allowances for credits and rebates.

Invoices for services provided are raised on the basis of contract terms which have been agreed by the customer and revenue is recognised in the profit and loss account on completion of specific deliverables.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

33% on cost

Furniture and fittings

-

20% on cost

Motor vehicles

-

16.67% on cost

Computer equipment

-

50% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Fixed asset investments

Investments in Limited Liability Partnerships are recognised at cost less provision for diminution in value.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Furniture

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

133

12,846

54,768

11,802

79,549

Additions

-

8,368

100,288

1,748

110,404

At 31st March 2025

133

21,214

155,056

13,550

189,953

DEPRECIATION

At 1st April 2024

133

6,664

18,256

11,143

36,196

Charge for year

-

3,719

25,843

1,534

31,096

At 31st March 2025

133

10,383

44,099

12,677

67,292

NET BOOK VALUE

At 31st March 2025

-

10,831

110,957

873

122,661

At 31st March 2024

-

6,182

36,512

659

43,353

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2024

54,768

Additions

100,288

At 31st March 2025

155,056

DEPRECIATION

At 1st April 2024

18,256

Charge for year

25,843

At 31st March 2025

44,099

NET BOOK VALUE

At 31st March 2025

110,957

At 31st March 2024

36,512

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

44,358

PROVISIONS

At 1st April 2024

and 31st March 2025

26,908

NET BOOK VALUE

At 31st March 2025

17,450

At 31st March 2024

17,450

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

149,341

151,070

Directors' current accounts

347,583

117,622

Tax

-

15

496,924

268,707

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,595

9,359

Hire purchase contracts

15,133

7,008

Trade creditors

26,008

6,874

Corporation tax

52,902

92,004

Social security and other taxes

646

3,199

VAT

18,430

21,833

Other creditors

14,378

14,590

Accrued expenses

38,582

27,740

175,674

182,607

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,709

9,595

Bank loans - 2-5 years

-

5,709

Hire purchase contracts

102,677

33,529

108,386

48,833

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

D J Murray Jnr and Mrs H L Murray

Balance outstanding at start of year

117,622

197,382

Amounts advanced

424,934

225,048

Amounts repaid

(194,973

)

(304,808

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

347,583

117,622