Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC231476 L E Murray R S Murray Stronachs Secretaries Limited the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC231476 2024-07-31 SC231476 2025-07-31 SC231476 2024-08-01 2025-07-31 SC231476 frs-core:CurrentFinancialInstruments 2025-07-31 SC231476 frs-core:MotorVehicles 2025-07-31 SC231476 frs-core:MotorVehicles 2024-08-01 2025-07-31 SC231476 frs-core:MotorVehicles 2024-07-31 SC231476 frs-core:ShareCapital 2025-07-31 SC231476 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC231476 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC231476 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC231476 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC231476 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC231476 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC231476 1 2024-08-01 2025-07-31 SC231476 frs-bus:Director1 2024-08-01 2025-07-31 SC231476 frs-bus:Director2 2024-08-01 2025-07-31 SC231476 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 SC231476 frs-countries:Scotland 2024-08-01 2025-07-31 SC231476 2023-07-31 SC231476 2024-07-31 SC231476 2023-08-01 2024-07-31 SC231476 frs-core:CurrentFinancialInstruments 2024-07-31 SC231476 frs-core:ShareCapital 2024-07-31 SC231476 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC231476
Murray & Company Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Infinity Advisors Ltd t/a Infinity Partnership
Murray & Company Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Murray & Company Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | L E Murray
| R S Murray
Secretary | Stronachs Secretaries Limited
Company Number | SC231476
Registered Office | 28 Albyn Place
| Aberdeen
| AB10 1YL

Page 1
Page 2
Murray & Company Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC231476

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,720 |  | 3,680
|  |  | 2,720 |  | 3,680
CURRENT ASSETS
Stocks | 5 | 546,491 |  | 611,194 |
Debtors | 6 | 12,548 |  | 10,401 |
Cash at bank and in hand |  | 83,967 |  | 5,976 |
|  | 643,006 |  | 627,571 |
Creditors: Amounts Falling Due Within One Year | 7 | (717,493 ) |  | (719,920 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (74,487 ) |  | (92,349 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (71,767 ) |  | (88,669 )
NET LIABILITIES |  |  | (71,767 ) |  | (88,669 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (71,769 ) |  | (88,671 )
SHAREHOLDERS' FUNDS |  |  | (71,767) |  | (88,669)

Page 2
Page 3
Murray & Company Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

L E Murray Director
12th May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Murray & Company Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Murray & Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC231476 . The registered office is 28 Albyn Place, Aberdeen, AB10 1YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Motor Vehicles | 20% on cost

2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: 2)
- 2
Page 4
Page 5
Murray & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 August 2024 | 4,800
As at 31 July 2025 | 4,800
Depreciation
As at 1 August 2024 | 1,120
Provided during the period | 960
As at 31 July 2025 | 2,080
Net Book Value
As at 31 July 2025 | 2,720
As at 1 August 2024 | 3,680

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 546,491 |  | 611,194

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,548 |  | 10,401

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72,401 |  | 60,596
Other creditors | 645,092 |  | 658,762
Taxation and social security | - |  | 562
| 717,493 |  | 719,920

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.
10. Going Concern
Page 5
Page 6
Murray & Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
Page 6