Brian Murray Catering Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC190064 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Brian Murray Catering Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B Murray

REGISTERED OFFICE:

Take5 Cafeteria

Hareness Road

Altens Industrial Estate

Aberdeen

AB12 3LE

REGISTERED NUMBER:

SC190064 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

324,678

330,045

324,678

330,045

CURRENT ASSETS

Stocks

300

3,600

Debtors

6

26,244

18,513

Cash at bank and in hand

23,590

15,639

50,134

37,752

CREDITORS

Amounts falling due within one year

7

71,400

74,538

NET CURRENT LIABILITIES

(21,266

)

(36,786

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

303,412

293,259

CREDITORS

Amounts falling due after more than one
year

8

-

(7,500

)

PROVISIONS FOR LIABILITIES

(10,291

)

(10,516

)

NET ASSETS

293,121

275,243

CAPITAL AND RESERVES

Called up share capital

3

Fair value reserve

9

38,746

Retained earnings

254,372

236,494

SHAREHOLDERS' FUNDS

293,121

275,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

Mr B Murray - Director

1.	STATUTORY INFORMATION

Brian Murray Catering Services 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant & equipment

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 October 2024

and 30 September 2025

2,778

AMORTISATION

At 1 October 2024

and 30 September 2025

2,778

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant &

property

equipment

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

336,035

37,578

36,978

DEPRECIATION

At 1 October 2024

36,035

14,869

34,494

Charge for year

-

3,757

621

At 30 September 2025

36,035

18,626

35,115

NET BOOK VALUE

At 30 September 2025

300,000

18,952

1,863

At 30 September 2024

300,000

22,709

2,484

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

13,530

4,995

2,744

431,860

DEPRECIATION

At 1 October 2024

9,053

4,620

2,744

101,815

Charge for year

895

94

-

5,367

At 30 September 2025

9,948

4,714

2,744

107,182

NET BOOK VALUE

At 30 September 2025

3,582

281

-

324,678

At 30 September 2024

4,477

375

-

330,045

The director believes the net book value of the property represents the current market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

24,998

16,997

Other debtors

1,246

1,516

26,244

18,513

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

11,257

16,317

Taxation and social security

35,530

33,450

Other creditors

17,113

14,771

71,400

74,538

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Bank loans

-

7,500

9.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

38,746