2025-01-01 2025-12-31 2025-12-31 false NI035372 J. Murray & Son Limited 2026-06-29 82990 false iso4217:GBP xbrli:pure NI035372 2024-12-31 NI035372 2025-12-31 NI035372 2025-01-01 2025-12-31 NI035372 2023-12-31 NI035372 2024-12-31 NI035372 2024-01-01 2024-12-31 NI035372 bus:SmallEntities 2025-01-01 2025-12-31 NI035372 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI035372 bus:AbridgedAccounts 2025-01-01 2025-12-31 NI035372 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI035372 core:WithinOneYear 2025-12-31 NI035372 core:AfterOneYear 2025-12-31 NI035372 core:WithinOneYear 2024-12-31 NI035372 core:AfterOneYear 2024-12-31 NI035372 core:ShareCapital 2025-12-31 NI035372 core:SharePremium 2025-12-31 NI035372 core:RevaluationReserve 2025-12-31 NI035372 core:OtherReservesSubtotal 2025-12-31 NI035372 core:RetainedEarningsAccumulatedLosses 2025-12-31 NI035372 core:ShareCapital 2024-12-31 NI035372 core:SharePremium 2024-12-31 NI035372 core:RevaluationReserve 2024-12-31 NI035372 core:OtherReservesSubtotal 2024-12-31 NI035372 core:RetainedEarningsAccumulatedLosses 2024-12-31 NI035372 core:LandBuildings 2025-12-31 NI035372 core:PlantMachinery 2025-12-31 NI035372 core:Vehicles 2025-12-31 NI035372 core:FurnitureFittings 2025-12-31 NI035372 core:OfficeEquipment 2025-12-31 NI035372 core:NetGoodwill 2025-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 NI035372 core:ListedExchangeTraded 2025-12-31 NI035372 core:UnlistedNon-exchangeTraded 2025-12-31 NI035372 core:LandBuildings 2024-12-31 NI035372 core:PlantMachinery 2024-12-31 NI035372 core:Vehicles 2024-12-31 NI035372 core:FurnitureFittings 2024-12-31 NI035372 core:OfficeEquipment 2024-12-31 NI035372 core:NetGoodwill 2024-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 NI035372 core:ListedExchangeTraded 2024-12-31 NI035372 core:UnlistedNon-exchangeTraded 2024-12-31 NI035372 core:LandBuildings 2025-01-01 2025-12-31 NI035372 core:PlantMachinery 2025-01-01 2025-12-31 NI035372 core:Vehicles 2025-01-01 2025-12-31 NI035372 core:FurnitureFittings 2025-01-01 2025-12-31 NI035372 core:OfficeEquipment 2025-01-01 2025-12-31 NI035372 core:NetGoodwill 2025-01-01 2025-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 NI035372 core:ListedExchangeTraded 2025-01-01 2025-12-31 NI035372 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 NI035372 core:MoreThanFiveYears 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments 2025-12-31 NI035372 core:Non-currentFinancialInstruments 2024-12-31 NI035372 dpl:CostSales 2025-01-01 2025-12-31 NI035372 dpl:DistributionCosts 2025-01-01 2025-12-31 NI035372 core:LandBuildings 2025-01-01 2025-12-31 NI035372 core:PlantMachinery 2025-01-01 2025-12-31 NI035372 core:Vehicles 2025-01-01 2025-12-31 NI035372 core:FurnitureFittings 2025-01-01 2025-12-31 NI035372 core:OfficeEquipment 2025-01-01 2025-12-31 NI035372 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 NI035372 core:NetGoodwill 2025-01-01 2025-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 NI035372 dpl:GroupUndertakings 2025-01-01 2025-12-31 NI035372 dpl:ParticipatingInterests 2025-01-01 2025-12-31 NI035372 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 NI035372 core:ListedExchangeTraded 2025-01-01 2025-12-31 NI035372 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 NI035372 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 NI035372 dpl:CostSales 2024-01-01 2024-12-31 NI035372 dpl:DistributionCosts 2024-01-01 2024-12-31 NI035372 core:LandBuildings 2024-01-01 2024-12-31 NI035372 core:PlantMachinery 2024-01-01 2024-12-31 NI035372 core:Vehicles 2024-01-01 2024-12-31 NI035372 core:FurnitureFittings 2024-01-01 2024-12-31 NI035372 core:OfficeEquipment 2024-01-01 2024-12-31 NI035372 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 NI035372 core:NetGoodwill 2024-01-01 2024-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 NI035372 dpl:GroupUndertakings 2024-01-01 2024-12-31 NI035372 dpl:ParticipatingInterests 2024-01-01 2024-12-31 NI035372 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 NI035372 core:ListedExchangeTraded 2024-01-01 2024-12-31 NI035372 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 NI035372 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 NI035372 core:NetGoodwill 2025-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 NI035372 core:LandBuildings 2025-12-31 NI035372 core:PlantMachinery 2025-12-31 NI035372 core:Vehicles 2025-12-31 NI035372 core:FurnitureFittings 2025-12-31 NI035372 core:OfficeEquipment 2025-12-31 NI035372 core:AfterOneYear 2025-12-31 NI035372 core:WithinOneYear 2025-12-31 NI035372 core:ListedExchangeTraded 2025-12-31 NI035372 core:UnlistedNon-exchangeTraded 2025-12-31 NI035372 core:ShareCapital 2025-12-31 NI035372 core:SharePremium 2025-12-31 NI035372 core:RevaluationReserve 2025-12-31 NI035372 core:OtherReservesSubtotal 2025-12-31 NI035372 core:RetainedEarningsAccumulatedLosses 2025-12-31 NI035372 core:NetGoodwill 2024-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 NI035372 core:LandBuildings 2024-12-31 NI035372 core:PlantMachinery 2024-12-31 NI035372 core:Vehicles 2024-12-31 NI035372 core:FurnitureFittings 2024-12-31 NI035372 core:OfficeEquipment 2024-12-31 NI035372 core:AfterOneYear 2024-12-31 NI035372 core:WithinOneYear 2024-12-31 NI035372 core:ListedExchangeTraded 2024-12-31 NI035372 core:UnlistedNon-exchangeTraded 2024-12-31 NI035372 core:ShareCapital 2024-12-31 NI035372 core:SharePremium 2024-12-31 NI035372 core:RevaluationReserve 2024-12-31 NI035372 core:OtherReservesSubtotal 2024-12-31 NI035372 core:RetainedEarningsAccumulatedLosses 2024-12-31 NI035372 core:NetGoodwill 2023-12-31 NI035372 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 NI035372 core:LandBuildings 2023-12-31 NI035372 core:PlantMachinery 2023-12-31 NI035372 core:Vehicles 2023-12-31 NI035372 core:FurnitureFittings 2023-12-31 NI035372 core:OfficeEquipment 2023-12-31 NI035372 core:AfterOneYear 2023-12-31 NI035372 core:WithinOneYear 2023-12-31 NI035372 core:ListedExchangeTraded 2023-12-31 NI035372 core:UnlistedNon-exchangeTraded 2023-12-31 NI035372 core:ShareCapital 2023-12-31 NI035372 core:SharePremium 2023-12-31 NI035372 core:RevaluationReserve 2023-12-31 NI035372 core:OtherReservesSubtotal 2023-12-31 NI035372 core:RetainedEarningsAccumulatedLosses 2023-12-31 NI035372 core:AfterOneYear 2025-01-01 2025-12-31 NI035372 core:WithinOneYear 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 NI035372 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 NI035372 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 NI035372 bus:Director1 2025-01-01 2025-12-31 NI035372 bus:Director2 2025-01-01 2025-12-31

J. Murray & Son Limited

Registered Number
NI035372
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 December 2025

J. Murray & Son Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Daniel James Murray
| Marlene Murray

Company Secretary | Leanne McMahon

Registered Address | 69 Burn Road
| Ballygowan
| Saintfield
| BT23 5RZ

Registered Number | NI035372 (Northern Ireland)

J. Murray & Son Limited
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 236,192 |  |  |  | 253,946
|  |  |  | 236,192 |  |  |  | 253,946
Current assets |  |  |  |  |  |  |  |
Stocks |  | 47,500 |  |  |  | 47,500 |  |
Debtors |  | 462,037 |  |  |  | 440,556 |  |
Cash at bank and on hand |  | 55,517 |  |  |  | 1,739 |  |
|  | 565,054 |  |  |  | 489,795 |  |
Creditors amounts falling due within one year |  | (619,889) |  |  |  | (518,672) |  |
Net current assets (liabilities) |  |  |  | (54,835) |  |  |  | (28,877)
Total assets less current liabilities |  |  |  | 181,357 |  |  |  | 225,069
Creditors amounts falling due after one year |  |  |  | (90,917) |  |  |  | (146,472)
Accruals and deferred income |  |  |  | (7,000) |  |  |  | (7,000)
Net assets |  |  |  | 83,440 |  |  |  | 71,597
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 301,000 |  |  |  | 301,000
Profit and loss account |  |  |  | (217,560) |  |  |  | (229,403)
Shareholders' funds |  |  |  | 83,440 |  |  |  | 71,597

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 June 2026, and are signed on its behalf by:
Daniel James Murray Director Registered Company No. NI035372

J. Murray & Son Limited
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 10
| Fixtures and fittings | 10
| Vehicles | 10
| Office Equipment | 10

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 13

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 1,373,363
| Additions | 27,095
| Disposals | (2,624)
| At 31 December 25 | 1,397,458
| Depreciation and impairment
| At 01 January 25 | 1,119,417
| Charge for year | 42,225
| At 31 December 25 | 1,161,266
| Net book value
| At 31 December 25 | 236,192
| At 31 December 24 | 253,946