REGISTERED NUMBER: 14320268 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Tony Murphy Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Murphy

REGISTERED OFFICE:

2 Briar Hill Walk

Northampton

Northamptonshire

NN4 8LN

REGISTERED NUMBER:

14320268 (England and Wales)

ACCOUNTANTS:

CDA Accountancy

Unit 11/12 Hall Farm

Sywell Aerodrome

Sywell

Northamptonshire

NN6 0BN

FIXED ASSETS

Intangible assets

4

9,600

14,400

Tangible assets

5

23,351

29,003

32,951

43,403

CURRENT ASSETS

Debtors

6

2,117

-

Cash at bank

14,280

53,232

16,397

53,232

CREDITORS

Amounts falling due within one year

7

42,638

83,408

NET CURRENT LIABILITIES

(26,241

)

(30,176

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,710

13,227

CREDITORS

Amounts falling due after more than one year

8

6,666

13,182

NET ASSETS

44

45

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

41

42

44

45

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 director acknowledges his 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.

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 director and authorised for issue on 25 May 2026 and were signed by:

A J Murphy - Director

1.	STATUTORY INFORMATION

Tony Murphy Developments 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Financial instruments

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

24,000

AMORTISATION

At 1 September 2024

9,600

Charge for year

4,800

At 31 August 2025

14,400

NET BOOK VALUE

At 31 August 2025

9,600

At 31 August 2024

14,400

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

39,403

Additions

1,030

At 31 August 2025

40,433

DEPRECIATION

At 1 September 2024

10,400

Charge for year

6,682

At 31 August 2025

17,082

NET BOOK VALUE

At 31 August 2025

23,351

At 31 August 2024

29,003

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

33,021

Transfer to ownership

(12,522

)

At 31 August 2025

20,499

DEPRECIATION

At 1 September 2024

8,607

Transfer to ownership

(6,110

)

At 31 August 2025

2,497

NET BOOK VALUE

At 31 August 2025

18,002

At 31 August 2024

24,414

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

2,117

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,334

4,000

Hire purchase contracts

3,183

3,832

Trade creditors

(1

)

1

Taxation and social security

21,831

28,086

Other creditors

14,291

47,489

42,638

83,408

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

3,333

Hire purchase contracts

6,666

9,849

6,666

13,182