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Registered number: 02265111 MURPHY & SONS (LONDON) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
MURPHY & SONS (LONDON) LIMITED REGISTERED NUMBER:02265111
BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,783,014 |  | 1,783,199
|  |  | 1,783,014 |  | 1,783,199
Current assets |  |  |  |  |
Debtors | 5 | 108,210 |  | 108,210 |
Cash at bank and in hand |  | 743,502 |  | 667,826 |
|  | 851,712 |  | 776,036 |
Creditors: amounts falling due within one year | 6 | (58,557) |  | (65,962) |
Net current assets |  |  | 793,155 |  | 710,074
Total assets less current liabilities |  |  | 2,576,169 |  | 2,493,273
Creditors: amounts falling due after more than one year | 7 |  | (193,251) |  | (200,000)
Net assets |  |  | 2,382,918 |  | 2,293,273
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,382,818 |  | 2,293,173
|  |  | 2,382,918 |  | 2,293,273
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MURPHY & SONS (LONDON) LIMITED REGISTERED NUMBER:02265111
BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 April 2026.
___________________________ Christine Murphy
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
MURPHY & SONS (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Murphy & Sons (London) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
MURPHY & SONS (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 1,782,460 | 30,000 | 1,812,460
| At 31 July 2025 | 1,782,460 | 30,000 | 1,812,460
| Depreciation |  |  |
| At 1 August 2024 | - | 29,261 | 29,261
| Charge for the year on owned assets | - | 185 | 185
| At 31 July 2025 | - | 29,446 | 29,446
| Net book value |  |  |
| At 31 July 2025 | 1,782,460 | 554 | 1,783,014
| At 31 July 2024 | 1,782,460 | 739 | 1,783,199
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 108,210 | 108,210
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MURPHY & SONS (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 5.Debtors (continued)
|  | 108,210 | 108,210
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 27,285 | 26,087
| Other taxation and social security | 26,272 | 23,215
| Directors loan account | - | 10,660
| Accruals | 5,000 | 6,000
|  | 58,557 | 65,962
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Directors loan account | 193,251 | 200,000
8. | Reserves
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Brought forward | 2,907,181 | 2,920,080
| Profit for the year | 89,645 | (12,899)
| Dividends declared | - | -
| Revaluation reserve | (614,008) | (614,008)
| <-- Enter subtotal text -- | 2,382,818 | 2,293,173
9. | Post balance sheet events
There were no events after the year end which materially affected the company. Page 5
MURPHY & SONS (LONDON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Controlling party
Christine Murphy owns 100% of the issued share capital of the company and as such is the ultimate controlling party.
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