Registration number: 15393317

Mural Crown Holdings Limited

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Mural Crown Holdings Limited

Company Information

Director

Marc Sutherland

Registered office

1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Accountants

Rawcliffe & Co Limited Unit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Mural Crown Holdings Limited

(Registration number: 15393317)
Abridged Balance Sheet as at 31 January 2025

	Note	2025 £
Fixed assets
Tangible assets	4	21,910
Investment property		320,000
		341,910
Current assets
Stocks		92,405
Creditors: Amounts falling due within one year		(325,355)
Net current liabilities		(232,950)
Total assets less current liabilities		108,960
Provisions for liabilities		(3,076)
Accruals and deferred income		(900)
Net assets		104,984
Capital and reserves
Called up share capital	5	100
Revaluation reserve		121,703
Retained earnings		(16,819)
Shareholders' funds		104,984

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 January 2026
 

......................................... Marc Sutherland Director

Mural Crown Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 6 January 2024 to 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Barons Court Graceways
Whitehills Business Park
Blackpool
Lancashire
FY4 5GP
England

These financial statements were authorised for issue by the director on 5 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Mural Crown Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 6 January 2024 to 31 January 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Office Equipment	30% Reducing Balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Mural Crown Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 6 January 2024 to 31 January 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
Additions	5,718	8,003	11,328	25,049
At 31 January 2025	5,718	8,003	11,328	25,049
Depreciation
Charge for the period	-	1,440	1,699	3,139
At 31 January 2025	-	1,440	1,699	3,139
Carrying amount
At 31 January 2025	5,718	6,563	9,629	21,910

Included within the net book value of land and buildings above is £5,718 in respect of freehold land and buildings.
 

Investment properties

	2025 £
Additions	198,297
Fair value adjustments	121,703
At 31 January	320,000

There has been no valuation of investment property by an independent valuer.

5	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary Shares of £1 each	100	100

Mural Crown Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 6 January 2024 to 31 January 2025

6

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current period were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	121,703	121,703