IRIS Accounts Production v25.4.0.155 05635973 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05635973 2024-08-31 05635973 2025-08-31 05635973 2024-09-01 2025-08-31 05635973 2023-08-31 05635973 2023-09-01 2024-08-31 05635973 2024-08-31 05635973 ns15:EnglandWales 2024-09-01 2025-08-31 05635973 ns14:PoundSterling 2024-09-01 2025-08-31 05635973 ns10:Director1 2024-09-01 2025-08-31 05635973 ns10:Director2 2024-09-01 2025-08-31 05635973 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05635973 ns10:SmallEntities 2024-09-01 2025-08-31 05635973 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05635973 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 05635973 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05635973 ns10:FullAccounts 2024-09-01 2025-08-31 05635973 1 2024-09-01 2025-08-31 05635973 ns10:CompanySecretary1 2024-09-01 2025-08-31 05635973 ns10:RegisteredOffice 2024-09-01 2025-08-31 05635973 ns5:CurrentFinancialInstruments 2025-08-31 05635973 ns5:CurrentFinancialInstruments 2024-08-31 05635973 ns5:ShareCapital 2025-08-31 05635973 ns5:ShareCapital 2024-08-31 05635973 ns5:CapitalRedemptionReserve 2025-08-31 05635973 ns5:CapitalRedemptionReserve 2024-08-31 05635973 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 05635973 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05635973 ns5:NetGoodwill 2024-09-01 2025-08-31 05635973 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 05635973 ns5:PlantMachinery 2024-09-01 2025-08-31 05635973 ns5:NetGoodwill 2024-08-31 05635973 ns5:NetGoodwill 2025-08-31 05635973 ns5:NetGoodwill 2024-08-31 05635973 ns5:PlantMachinery 2024-08-31 05635973 ns5:PlantMachinery 2025-08-31 05635973 ns5:PlantMachinery 2024-08-31 05635973 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 05635973 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 05635973 2 ns10:Director2 2024-08-31 05635973 2 ns10:Director2 2023-08-31 05635973 2 ns10:Director2 2024-09-01 2025-08-31 05635973 2 ns10:Director2 2023-09-01 2024-08-31 05635973 2 ns10:Director2 2025-08-31 05635973 2 ns10:Director2 2024-08-31

REGISTERED NUMBER: 05635973 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

James Murray Associates Limited

James Murray Associates Limited (Registered number: 05635973)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

James Murray Associates Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | D R Keary

| N P Young

| SECRETARY: | D R Keary

| REGISTERED OFFICE: | 7a The Broadway

| Cheam

| Sutton

| SM3 8BH

| REGISTERED NUMBER: | 05635973 (England and Wales)

| ACCOUNTANTS: | JDC Chartered Accountants and Business Advisors

| Dencora Court

| 2 Meridian Way

| Norwich

| Norfolk

| NR7 0TA

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

James Murray Associates Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of James Murray Associates Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that James Murray Associates 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 profit of James Murray Associates Limited. You consider that James Murray Associates Limited 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 financial statements of James Murray Associates 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.

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

5 February 2026

James Murray Associates Limited (Registered number: 05635973)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 66,498 |  | 99,748 |  |

Tangible assets | 5 | 131,793 |  | 8,299 |  |

198,291 |  | 108,047 |  |

CURRENT ASSETS

Debtors | 6 | 50,093 |  | 20,580 |  |

Cash at bank and in hand | 1,221,789 |  | 1,087,887 |  |

1,271,882 |  | 1,108,467 |  |

CREDITORS

Amounts falling due within one year | 7 | 198,375 |  | 173,604 |  |

NET CURRENT ASSETS | 1,073,507 |  | 934,863 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,271,798 |  | 1,042,910 |  |

PROVISIONS FOR LIABILITIES | 4,287 |  | 2,075 |  |

NET ASSETS | 1,267,511 |  | 1,040,835 |  |

CAPITAL AND RESERVES

Called up share capital | 540 |  | 540 |  |

Capital redemption reserve | 460 |  | 460 |  |

Retained earnings | 1,266,511 |  | 1,039,835 |  |

1,267,511 |  | 1,040,835 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

James Murray Associates Limited (Registered number: 05635973)

Balance Sheet - continued

31 August 2025

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 4 February 2026 and were signed on its behalf by:

D R Keary - Director

N P Young - Director

James Murray Associates Limited (Registered number: 05635973)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| James Murray Associates 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

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income from the provision of services is recognised by reference to the stage of completion, when it is probable that the income will be received and when the amount can be measured reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost, 20% on reducing balance and 10% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

James Murray Associates Limited (Registered number: 05635973)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| 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.

| Current asset investments

| Investments are measured at fair value, with changes in the fair value being recognised in the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 664,998 |  |

| AMORTISATION

| At 1 September 2024 | 565,250 |  |

| Charge for year | 33,250 |  |

| At 31 August 2025 | 598,500 |  |

| NET BOOK VALUE

| At 31 August 2025 | 66,498 |  |

| At 31 August 2024 | 99,748 |  |

James Murray Associates Limited (Registered number: 05635973)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 55,846 |  |

| Additions | 133,512 |  |

| Disposals | (46,497 | ) |

| At 31 August 2025 | 142,861 |  |

| DEPRECIATION

| At 1 September 2024 | 47,547 |  |

| Charge for year | 8,252 |  |

| Eliminated on disposal | (44,731 | ) |

| At 31 August 2025 | 11,068 |  |

| NET BOOK VALUE

| At 31 August 2025 | 131,793 |  |

| At 31 August 2024 | 8,299 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 30,333 |  | 13,668 |  |

| Other debtors | 19,760 |  | 6,912 |  |

50,093 |  | 20,580 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 914 |  | 799 |  |

| Taxation and social security | 181,317 |  | 160,425 |  |

| Other creditors | 16,144 |  | 12,380 |  |

198,375 |  | 173,604 |  |

James Murray Associates Limited (Registered number: 05635973)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| N P Young

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | - |  | 223,772 |  |

| Amounts repaid | - |  | (223,772 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| On 23 January 2024 the company advanced a short term loan of £223,772 to the director which was repaid in full on 8 April 2024. Interest totalling £924 was charged at the HMRC approved rate.