Company No: 09786394 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	M P Ringrose
	S Wickremeratne

Registered office	Springfield House
	Springfield Road
	Horsham
	RH12 2RG
	United Kingdom

Company number

09786394 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Murray House & Homes Limited for the financial year ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 6 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Murray House & Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Murray House & Homes Limited. You consider that Murray House & Homes Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Murray House & Homes Limited. 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 financial statements.

This report is made solely to the Board of Directors of Murray House & Homes Limited, as a body, in accordance with the terms of our engagement letter dated 08 December 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Murray House & Homes Limited and state those matters that we have agreed to state to the Board of Directors of Murray House & Homes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Murray House & Homes Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

23 December 2025

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	573,533		573,533
		573,533		573,533
Current assets
Debtors	5	1,642,280		1,642,280
		1,642,280		1,642,280
Net current assets		1,642,280		1,642,280
Total assets less current liabilities		2,215,813		2,215,813
Net assets		2,215,813		2,215,813
Capital and reserves
Called-up share capital	6	2,215,813		2,215,813
Total shareholders' funds		2,215,813		2,215,813

Murray House & Homes Limited (registered number: 09786394) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Murray House & Homes Limited (registered number: 09786394) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

M P Ringrose Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Murray House & Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Springfield House, Springfield Road, Horsham, RH12 2RG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £1.

Group accounts exemption

Group accounts exemption s399
The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Prior year adjustment

In 2022 new Articles were adopted and the rights of the Ordinary B shares changed. This removed the preferential interest due on the Ordinary B shares and gave the B shares full rights to equity and dividends. Therefore these shares should no longer be treated as a creditor but as equity. This has resulted in a reduction in creditors of £2,215,788 and an increase in share capital of £2,215,788. There is no change to the profit and loss reserves.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	573,533
At 31 March 2025	573,533
Carrying value at 31 March 2025	573,533
Carrying value at 31 March 2024	573,533

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	1,642,280		1,642,280

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
25 Ordinary A shares of £ 1.00 each	25		25
2,215,788 Ordinary B shares of £ 1.00 each	2,215,788		2,215,788
	2,215,813		2,215,813