Company registration number 00244308 (England and Wales)
PARRY MURRAY & COMPANY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
PARRY MURRAY & COMPANY LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 15
PARRY MURRAY & COMPANY LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
4
29,799
29,391
Investments
5
16,554,540
17,441,368
16,584,339
17,470,759
Current assets
Inventories
26,330
16,475
Trade and other receivables
6
1,379,958
1,589,037
Bank and cash
1,429,752
1,312,128
2,836,040
2,917,640
Current liabilities
7
(769,621)
(952,548)
Net current assets
2,066,419
1,965,092
Total assets less current liabilities
18,650,758
19,435,851
Provisions for liabilities
8
(2,443,636)
(2,865,703)
Net assets
16,207,122
16,570,148
Equity
Called up share capital
9
100,000
100,000
Share premium account
385,000
385,000
Capital redemption reserve
35,000
35,000
Unrealised revaluation reserve
7,338,060
8,604,262
Retained earnings
8,349,062
7,445,886
Total equity
16,207,122
16,570,148

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
A A V Kumar
E Campbell
Director
Company secretary
Company Registration No. 00244308
PARRY MURRAY & COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Share capital
Share premium account
Capital redemption reserve
Unrealised revaluation reserve
Retained earnings
Total
Notes
£
£
£
£
£
£
Balance at 1 April 2024
100,000
385,000
35,000
9,329,906
6,617,808
16,467,714
Year ended 31 March 2025:
Profit for the year
-
-
-
-
102,434
102,434
Other comprehensive income:
Transfer unrealised revaluation surplus
-
-
-
(725,644)
725,644
-
Total comprehensive income for the year
-
-
-
(725,644)
828,078
102,434
Balance at 31 March 2025
100,000
385,000
35,000
8,604,262
7,445,886
16,570,148
Year ended 31 March 2026:
Profit/(Loss) for the year
-
-
-
-
(363,026)
(363,026)
Other comprehensive income:
Transfer unrealised revaluation surplus
-
-
-
(1,266,202)
1,266,202
-
Total comprehensive income for the year
-
-
-
0
(1,266,202)
903,176
(363,026)
Balance at 31 March 2026
100,000
385,000
35,000
7,338,060
8,349,062
16,207,122
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Parry Murray & Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor Simpson House, 6 Cherry Orchard Road, Croydon, CR0 6BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

In assessing the company’s ability to continue as a going concern, the Directors have considered potential adverse developments in the company’s principal markets, including the effects of US tariffs and ongoing conflicts in the Middle East and Ukraine.true

After reviewing the company’s liquidity position and net asset base, the Directors consider that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Other income

The significant risks and rewards of ownership of the goods pass to the buyer when either:

i) the customer's freight forwarder accepts the goods; or

ii) if the company is in charge of transportation, then on successful delivery to the customer.

1.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computer and other equipment
25% per annum on cost
Short leasehold
25% per annum on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

1.5
Non-current investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of non-current assets

At each reporting date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises purchase cost of the inventories and, where applicable, other direct costs that have been incurred in bringing the inventories to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless they are included in a hedging arrangement.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled or expire.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of inventories or non-current assets.

The cost of any unused holiday entitlement at the reporting date is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable for the year are charged to profit or loss.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

1.14
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the reporting date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit or loss.

Non-monetary assets denominated in foreign currencies, principally equity investments, are translated at the actual sterling cost of the transaction or, if carried at fair value, at the rate of exchange ruling at the reporting date.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Leases

The company has entered into commercial property leases as a lessee to obtain the use of property, plant, and equipment. The classification of such leases as a n operating or finance lease requires the company to determine, based on an evaluation of the terms and conditions of the arrangements, whether it acquires the significant risks and rewards of ownership of these assets and accordingly whether the lease requires an asset and liability to be recognised in the statement of financial position.

Inventories

Inventories are valued at the lower of cost and estimated selling price less costs to complete and sell ("net realisable value"). Net realisable value includes, where necessary, provisions for slow moving and obsolete stocks. Calculation of these provisions requires judgements to be made, which include forecast consumer demand, the promotional, competitive and economic environment and inventory loss trends.

Property, plant and equipment

Property, plant and equipment are recorded at cost less accumulated depreciation and impairment losses. Judgement is required to determine whether there are indicators of impairment of the company’s property, plant and equipment. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the assets.

Unlisted investments

Unlisted investments are stated at cost or at fair value. Judgement is required to determine whether there are indicators of impairment of the investments. Factors taken into consideration in reaching such a decision include the financial performance of the companies, returns of investment, current market conditions, and expected future financial performance.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
2
Judgements and key sources of estimation uncertainty
(Continued)
- 9 -
Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Inventory provisioning

The company sells bespoke fabric and designs and is subject to changing consumer demands and fashion trends. As a result it is necessary to consider the recoverability of the cost of inventory and the associated provisioning required. When considering the inventory provision, management considers the nature and condition of the inventory, as well as applying assumptions around anticipated saleability of inventory held and recent sales performance of inventory lines.

Impairment of receivables

The company makes an estimate of the recoverable value of trade and other receivable s. When assessing impairment of trade and other receivable s, management considers factors including the current credit rating of the receivable, the ageing profile of receivables and historical experience.

Property, plant and equipment

Property, plant and equipment are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

Valuation of unlisted investments

Unlisted investments, as set out in note 8 to the financial statements, include investments stated at fair value based on a valuation of underlying net assets performed by a firm of Chartered Accountants in the country in which the investee companies are based. The valuer has used established valuation techniques adjusted, as necessary, by the company's directors to take into account factors such as minority shareholding percentages and the absence of an active market in the shares held.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
14
15
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
4
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 April 2025
331,544
Additions
20,534
Disposals
(4,055)
At 31 March 2026
348,023
Depreciation and impairment
At 1 April 2025
302,154
Depreciation charged in the year
20,126
Eliminated in respect of disposals
(4,055)
At 31 March 2026
318,225
Carrying amount
At 31 March 2026
29,798
At 31 March 2025
29,390
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
1,000
1,000
Other investments other than loans
16,553,540
17,440,368
16,554,540
17,441,368
Fixed asset investments not carried at market value

Investments include shares in an unlisted company at a fair value of £9,986,983 (2025: £11,802,434). The valuation is based on the market value of listed investments and the fair value of unlisted investments held by the investee company, discounted to reflect the company's minority interest and absence of an active market in the investee company's shares.

The historical cost of these unlisted investments is £989,162 (2025: £989,162).

The remaining investments are carried at market value or cost.

PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
5
Fixed asset investments
(Continued)
- 11 -
Movements in non-current investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 April 2025
1,000
17,440,368
17,441,368
Additions
-
2,040,509
2,040,509
Valuation changes
-
(1,686,587)
(1,686,587)
Disposals
-
(1,240,750)
(1,240,750)
At 31 March 2026
1,000
16,553,540
16,554,540
Carrying amount
At 31 March 2026
1,000
16,553,540
16,554,540
At 31 March 2025
1,000
17,440,368
17,441,368
6
Trade and other receivables
2026
2025
Amounts falling due within one year:
£
£
Trade receivables
1,130,738
1,350,490
Other receivables
249,220
238,547
1,379,958
1,589,037
7
Current liabilities
2026
2025
£
£
Trade payables
145,569
172,682
Amounts owed to group undertakings
34,155
324,080
Corporation tax
97,196
88,840
Other taxation and social security
51,196
93,753
Other payables
441,505
273,193
769,621
952,548
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
8
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Investment revaluations
2,443,636
2,865,703
2026
Movements in the year:
£
Liability at 1 April 2025
2,865,703
Credit to profit or loss
(422,067)
Liability at 31 March 2026
2,443,636
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100,000
100,000
100,000
100,000

The £1 Ordinary shares carry one voting right each.

10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Nicholas Nicolaou FCCA
Statutory Auditor:
Alliotts LLP
Date of audit report:
9 June 2026
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
11
Operating lease commitments
Lessee

At the reporting date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2026
2025
£
£
Within one year
52,450
54,388
Between two and five years
2,516
54,966
In over five years
-
0
-
0
54,966
109,354
12
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel, which includes directors, is as follows.

2026
2025
£
£
Aggregate compensation
388,343
378,907
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Purchases
Purchases
2026
2025
£
£
Entities with control, joint control or significant influence over the company
3,698,867
3,581,320
Interest and commission received
2026
2025
£
£
Entities with control, joint control or significant influence over the company
10,762
9,998
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12
Related party transactions
(Continued)
- 14 -

The following amounts were outstanding at the reporting end date:

2026
2025
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
33,155
323,079
Entities over which the entity has control, joint control or significant influence
1,000
1,000
PARRY MURRAY & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12
Related party transactions
(Continued)
- 15 -
Other information

The company has taken advantage of the exemption available in FRS 102 33.1A whereby disclosures need not be given of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

13
Parent company

The immediate parent company, ultimate holding company and ultimate controlling party of Parry Murray & Company Limited is Ambadi Enterprises Limited which is incorporated in India. Copies of the group accounts of the parent company are obtainable from its head office at Parry House Vth Floor 43, Moore Street, Chennai - 600 001, India,

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