Murmuration Homes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13088665 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

MURMURATION HOMES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J S Clarke

Mrs V E Clarke

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

13088665 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Investments

4

2

Investment property

5

660,000

660,002

CURRENT ASSETS

Debtors

6

1,300

4,303

Cash at bank

9,835

2,338

11,135

6,641

CREDITORS

Amounts falling due within one year

7

1,272

960

NET CURRENT ASSETS

9,863

5,681

TOTAL ASSETS LESS CURRENT
LIABILITIES

669,865

665,683

CREDITORS

Amounts falling due after more than one
year

8

(495,000

)

(495,000

)

PROVISIONS FOR LIABILITIES

9

(45,084

)

(45,084

)

NET ASSETS

129,781

125,599

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

10

135,252

Retained earnings

10

(5,473

)

(9,655

)

129,781

125,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

B J S Clarke - Director

Mrs V E Clarke - Director

1.	STATUTORY INFORMATION

Murmuration Homes Ltd 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.

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Murmuration Homes Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Turnover

Turnover represents amounts receivable for rents, on a time apportioned basis, from investment properties.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

2

NET BOOK VALUE

At 31 December 2025

2

At 31 December 2024

2

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

660,000

NET BOOK VALUE

At 31 December 2025

660,000

At 31 December 2024

660,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

660,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

479,664

The investment property was valued on an open market basis on 31 December 2024 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,300

Directors' loan accounts

-

3,003

1,300

4,303

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Directors' loan accounts

312

-

Accrued expenses

960

1,272

960

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Other loans more 5yrs non-inst

495,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

495,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

45,084

Deferred

tax

£

Balance at 1 January 2025

45,084

Movement in period

Balance at 31 December 2025

45,084

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 January 2025

(9,655

)

135,252

125,597

Profit for the year

4,182

At 31 December 2025

(5,473

)

135,252

129,779

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party by virtue of both directors having an equal shareholding in the company.