H.McMurray & Son Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC072101

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,981		10,697

			37,981		10,697
CURRENT ASSETS
Stocks	5	284,000		267,915
Debtors	6	4,119		-
Cash at bank and in hand		43,164		95,225

		331,283		363,140
Creditors: Amounts Falling Due Within One Year	7	(131,126 )		(165,315 )

NET CURRENT ASSETS (LIABILITIES)			200,157		197,825

TOTAL ASSETS LESS CURRENT LIABILITIES			238,138		208,522

Creditors: Amounts Falling Due After More Than One Year	8		(11,830 )		(10,000 )

NET ASSETS			226,308		198,522

CAPITAL AND RESERVES
Called up share capital	10		40,000		40,000
Profit and Loss Account			186,308		158,522

SHAREHOLDERS' FUNDS			226,308		198,522

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H.McMurray & Son Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Henry McMurray

Director

05/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

H.McMurray & Son Limited is a private company, limited by shares, incorporated in Scotland, registered number SC072101 . The registered office is Mount Pleasant, Kilmacolm Road, Bridge of Weir, Glasgow, PA11 3PU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% WDV
Motor Vehicles	25% WDV
Fixtures & Fittings	25% WDV
Computer Equipment	25% WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

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H.McMurray & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	61,063	25,355	2,182	2,989	91,589
Additions	-	37,382	2,587	-	39,969

As at 30 September 2025	61,063	62,737	4,769	2,989	131,558

Depreciation
As at 1 October 2024	61,063	14,658	2,182	2,989	80,892
Provided during the period	-	12,038	647	-	12,685

As at 30 September 2025	61,063	26,696	2,829	2,989	93,577

Net Book Value
As at 30 September 2025	-	36,041	1,940	-	37,981

As at 1 October 2024	-	10,697	-	-	10,697

5. Stocks

	2025	2024
	£	£
Stock	284,000	267,915

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	2,922	-
Other taxes and social security	1,197	-

	4,119	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,460	-
Trade creditors	4,926	9,855
Bank loans and overdrafts	8,333	8,333
Other taxes and social security	-	3,949
VAT	-	681
Other creditors	-	21,840
Accruals and deferred income	-	250
Directors' loan accounts	112,407	120,407

	131,126	165,315

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H.McMurray & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,830	-
Bank loans	-	10,000

	11,830	10,000

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,460	-
Later than one year and not later than five years	11,830	-

	17,290	-

	17,290	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	40,000	40,000

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