Company registration number 05584907 (England and Wales)
ANDREW MURRAY (INVESTMENTS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
ANDREW MURRAY (INVESTMENTS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ANDREW MURRAY (INVESTMENTS) LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
300,700
303,800
Investments
4
452,980
80,150
753,680
383,950
Current assets
Debtors
6
100,000
-
0
Cash at bank and in hand
246,740
281,342
346,740
281,342
Creditors: amounts falling due within one year
7
(126,156)
(260,805)
Net current assets
220,584
20,537
Total assets less current liabilities
974,264
404,487
Creditors: amounts falling due after more than one year
8
(105,000)
-
0
Provisions for liabilities
(24,924)
-
Net assets
844,340
404,487
Capital and reserves
Called up share capital
9
200
200
Revaluation reserve
74,770
99,694
Profit and loss reserves
769,370
304,593
Total equity
844,340
404,487
ANDREW MURRAY (INVESTMENTS) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 January 2026
Mr A Murray
Director
Company registration number 05584907 (England and Wales)
ANDREW MURRAY (INVESTMENTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Andrew Murray (Investments) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3A Sentinel Court, Wilkinson Way, Shadsworth Business Park, Blackburn, Lancashire, BB1 2EH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention, modified to include leasehold properties at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The company is reliant upon the financial support of other group companies in order to meet its liabilities as they fall due. These companies have indicated that this support will continue for the foreseeable future and, as a result, the director ha true s continued to adopt the going concern basis in preparing the financial statements.

1.3
Revenue

Turnover represents management charges invoiced during the year, net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are measured at valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
1% on revalued amount

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

ANDREW MURRAY (INVESTMENTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ANDREW MURRAY (INVESTMENTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

1.10
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Land and buildings
£
Cost or valuation
At 1 August 2024 and 31 July 2025
310,000
Depreciation and impairment
At 1 August 2024
6,200
Depreciation charged in the year
3,100
At 31 July 2025
9,300
Carrying amount
At 31 July 2025
300,700
At 31 July 2024
303,800

Leas e hold property was valued at £310,000 on an open market basis on 31 July 20 2 2 by the director.

ANDREW MURRAY (INVESTMENTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
3
Tangible fixed assets
(Continued)
- 6 -

If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:

2025
2024
£
£
Cost
252,000
252,000
Accumulated depreciation
(43,470)
(40,950)
Carrying value
208,530
211,050
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
452,980
80,150
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024
80,150
Additions
372,830
At 31 July 2025
452,980
Carrying amount
At 31 July 2025
452,980
At 31 July 2024
80,150
ANDREW MURRAY (INVESTMENTS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
5
Subsidiaries

Details of the company's subsidiaries at 31 July 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
MBS Maintenance Limited
Unit 3A Sentinel Court, Wilkinson Way, Shadsworth Business Park, Blackburn, Lancashire, BB1 2EH
Ordinary
100.00
0
Murray Building Services Limited
As above
Ordinary
100.00
0
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
100,000
-
0
7
Creditors: amounts falling due within one year
2025
2024
£
£
Interest free loan notes
60,000
-
0
Amounts owed to group undertakings
-
0
169,121
Taxation and social security
53,086
72,444
Other creditors
13,070
19,240
126,156
260,805
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Interest free loan notes
105,000
-
0
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
170
170
170
170
Ordinary B shares of £1 each
30
30
30
30
200
200
200
200
2025-07-31 2024-08-01 false false false 02 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A Murray Mrs T Murray 05584907 2024-08-01 2025-07-31 05584907 2025-07-31 05584907 2024-07-31 05584907 core:LandBuildings 2025-07-31 05584907 core:LandBuildings 2024-07-31 05584907 core:CurrentFinancialInstruments 2025-07-31 05584907 core:CurrentFinancialInstruments 2024-07-31 05584907 core:Non-currentFinancialInstruments 2025-07-31 05584907 core:Non-currentFinancialInstruments 2024-07-31 05584907 core:ShareCapital 2025-07-31 05584907 core:ShareCapital 2024-07-31 05584907 core:RevaluationReserve 2025-07-31 05584907 core:RevaluationReserve 2024-07-31 05584907 core:RetainedEarningsAccumulatedLosses 2025-07-31 05584907 core:RetainedEarningsAccumulatedLosses 2024-07-31 05584907 core:ShareCapitalOrdinaryShareClass1 2025-07-31 05584907 core:ShareCapitalOrdinaryShareClass1 2024-07-31 05584907 core:ShareCapitalOrdinaryShareClass3 2025-07-31 05584907 core:ShareCapitalOrdinaryShareClass3 2024-07-31 05584907 core:ShareCapitalOrdinaryShares 2025-07-31 05584907 core:ShareCapitalOrdinaryShares 2024-07-31 05584907 bus:Director1 2024-08-01 2025-07-31 05584907 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 05584907 2023-08-01 2024-07-31 05584907 core:LandBuildings 2024-07-31 05584907 core:LandBuildings 2024-08-01 2025-07-31 05584907 core:Subsidiary1 2024-08-01 2025-07-31 05584907 core:Subsidiary2 2024-08-01 2025-07-31 05584907 core:Subsidiary1 1 2024-08-01 2025-07-31 05584907 core:Subsidiary2 2 2024-08-01 2025-07-31 05584907 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 05584907 bus:OrdinaryShareClass3 2024-08-01 2025-07-31 05584907 bus:OrdinaryShareClass1 2025-07-31 05584907 bus:OrdinaryShareClass1 2024-07-31 05584907 bus:OrdinaryShareClass3 2025-07-31 05584907 bus:OrdinaryShareClass3 2024-07-31 05584907 bus:AllOrdinaryShares 2025-07-31 05584907 bus:AllOrdinaryShares 2024-07-31 05584907 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05584907 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05584907 bus:FRS102 2024-08-01 2025-07-31 05584907 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 05584907 bus:CompanySecretary1 2024-08-01 2025-07-31 05584907 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP