Breda Murphy Food Services Ltd

Breda Murphy Food Services Ltd
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Breda Murphy Food Services Ltd Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Breda Murphy Food Services Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Breda Murphy Food Services Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Breda Murphy Food Services Ltd , as a body, in accordance with the terms of our engagement letter dated 14 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Breda Murphy Food Services Ltd and state those matters that we have agreed to state to the Board of Directors of Breda Murphy Food Services Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breda Murphy Food Services Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that Breda Murphy Food Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Breda Murphy Food Services Ltd. You consider that Breda Murphy Food Services Ltd 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 accounts of Breda Murphy Food Services Ltd. 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 accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 14 May 2026 1

Breda Murphy Food Services Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Breda Murphy Food Services Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Breda Murphy Food Services Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Breda Murphy Food Services Ltd , as a body, in accordance with the terms of our engagement letter dated 14 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Breda Murphy Food Services Ltd and state those matters that we have agreed to state to the Board of Directors of Breda Murphy Food Services Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breda Murphy Food Services Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Breda Murphy Food Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Breda Murphy Food Services Ltd. You consider that Breda Murphy Food Services Ltd 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 accounts of Breda Murphy Food Services Ltd. 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 accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
14 May 2026

1

Breda Murphy Food Services Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	40,246	48,242
		40,246	48,242
Current assets
Stocks		22,274	8,595
Debtors		7,490	29,723
Cash at bank and in hand		41,664	7,457
		71,428	45,775
Creditors: amount falling due within one year		(138,049)	(151,175)
Net current assets		(66,621)	(105,400)

Total assets less current liabilities		(26,375)	(57,158)
Net assets		(26,375)	(57,158)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(26,377)	(57,160)
Shareholders' funds		(26,375)	(57,158)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 May 2026 and were signed on its behalf by:

-------------------------------
Breda Murphy-Purves
Director

2

Breda Murphy Food Services Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Breda Murphy Food Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14426094, registration address Unit 51, Mitton Road, Whalley, Clitheroe, Lancashire, BB7 9YE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 9 (2025 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2025	19,632	55,673	75,305
Additions	3,195	1,228	4,423
Disposals	-	-	-
At 31 March 2026	22,827	56,901	79,728
Depreciation
At 01 April 2025	7,055	20,008	27,063
Charge for year	3,196	9,223	12,419
On disposals	-	-	-
At 31 March 2026	10,251	29,231	39,482
Net book values
Closing balance as at 31 March 2026	12,576	27,670	40,246
Opening balance as at 01 April 2025	12,577	35,665	48,242

3


Registered Number: 14426094
England and Wales
BREDA MURPHY FOOD SERVICES LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026