REGISTERED NUMBER: SC234213 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

William Murray Haulage Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Murray

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

REGISTERED NUMBER:

SC234213 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,314,468

1,016,473

1,314,468

1,016,473

CURRENT ASSETS

Debtors

6

466,751

459,809

Cash at bank

940,415

674,102

1,407,166

1,133,911

CREDITORS

Amounts falling due within one year

7

388,005

317,551

NET CURRENT ASSETS

1,019,161

816,360

TOTAL ASSETS LESS CURRENT LIABILITIES

2,333,629

1,832,833

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

2,333,609

1,832,813

SHAREHOLDERS' FUNDS

2,333,629

1,832,833

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 29 May 2026 and were signed by:

D J Murray - Director

1.	STATUTORY INFORMATION

William Murray Haulage Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 2002, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on cost and 20% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

4,000

AMORTISATION

At 1 September 2024

and 31 August 2025

4,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1 September 2024

83,344

2,466,867

3,251

2,553,462

Additions

-

761,296

-

761,296

Disposals

-

(216,055

)

-

(216,055

)

At 31 August 2025

83,344

3,012,108

3,251

3,098,703

DEPRECIATION

At 1 September 2024

-

1,534,742

2,247

1,536,989

Charge for year

-

381,544

502

382,046

Eliminated on disposal

-

(134,800

)

-

(134,800

)

At 31 August 2025

-

1,781,486

2,749

1,784,235

NET BOOK VALUE

At 31 August 2025

83,344

1,230,622

502

1,314,468

At 31 August 2024

83,344

932,125

1,004

1,016,473

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

456,149

457,058

Other debtors

10,602

2,751

466,751

459,809

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

233,981

136,469

Taxation and social security

137,727

167,632

Other creditors

16,297

13,450

388,005

317,551

8.	RELATED PARTY DISCLOSURES

During the year the director Mr David Murray advanced the company net amounts totalling £379. This amount remained outstanding at 31st August 2025 and is included within other creditors in the notes to the accounts.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Murray.

During the year the company was controlled by the director Mr David Murray by virtue of his majority 90% holding in the ordinary share capital of the company.