Registration number: 12842591

DMurphy Holdings Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

DMurphy Holdings Ltd

Company Information

Director

Mr D W Murphy

Registered office

17 Village Close Wallasey United Kingdom CH45 3PB

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

DMurphy Holdings Ltd

(Registration number: 12842591)
Statement of Financial Position as at 28 February 2026

	Note	2026 £	2024 £
Current assets
Debtors	4	256,319	289,869
Creditors: Amounts falling due within one year	5	(2,460)	(37,050)
Net assets		253,859	252,819
Capital and reserves
Called up share capital		1	1
Retained earnings		253,858	252,818
Shareholders' funds		253,859	252,819

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 29 June 2026
 

......................................... Mr D W Murphy Director

DMurphy Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
17 Village Close
Wallasey
United Kingdom
CH45 3PB

These financial statements were authorised for issue by the director on 29 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

DMurphy Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4

Debtors

Current	2026 £	2024 £
Other debtors	256,319	289,869
	256,319	289,869

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Taxation and social security	-	33,750
Accruals and deferred income	2,460	3,300
	2,460	37,050

6	Related party transactions

DMurphy Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026 (continued)

6	Related party transactions (continued)

Summary of transactions with other related parties

Sale of Shares in Related Party
During the year, the company had related party relationships with Amplify Hearing Ltd, by virtue of a common director. Mr D Murphy served as a director of both entities throughout the year.

During the previous year, the company disposed of it's shareholding in Amplify Hearing Ltd to an unconnected third party, for a consideration of £254,750. The transaction was completed on 19 January 2024 and the gain on disposal amounted to £254,750.

The transaction was carried out on an arm's length basis and the consideration was all for cash with some paid on completion in the previous year and the remaining consideration was received on 24 October 2025.