Murrow Limited - Filleted accounts

Registered number

06926517

Murrow Limited

Filleted Accounts

30 November 2025

Murrow Limited
Registered number:		06926517
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		125,438			141,847

Current assets
Stocks		15,000			10,479
Debtors	5	8,584			4,410
Cash at bank and in hand		167,259			214,055
		190,843			228,944

Creditors: amounts falling due within one year	6	(179,606)			(209,044)

Net current assets			11,237			19,900

Total assets less current liabilities			136,675			161,747

Creditors: amounts falling due after more than one year	7		(89,529)			(115,500)



Net assets			47,146			46,247

Capital and reserves
Called up share capital			2			2
Profit and loss account			47,144			46,245

Shareholders' funds			47,146			46,247

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs J Rowlands
Director
Approved by the board on 8 September 2026

Murrow Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					64		87


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 December 2024							386,667
	At 30 November 2025							386,667

	Amortisation
	At 1 December 2024							386,667
	At 30 November 2025							386,667

	Net book value
	At 30 November 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 8 years.


4	Tangible fixed assets
		Land and buildings		Leasehold		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 December 2024	34,931		140,004		666,885		841,820
	Additions	-		-		823		823
	At 30 November 2025	34,931		140,004		667,708		842,643

	Depreciation
	At 1 December 2024	34,929		65,673		599,371		699,973
	Charge for the year	2		3,571		13,659		17,232
	At 30 November 2025	34,931		69,244		613,030		717,205

	Net book value
	At 30 November 2025	-		70,760		54,678		125,438
	At 30 November 2024	2		74,331		67,514		141,847


5	Debtors					2025		2024
£							£

	Trade debtors					938		-
	Other debtors					7,646		4,410
						8,584		4,410


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					54,092		61,000
	Trade creditors					36,581		28,198
	Taxation and social security costs					43,553		71,114
	Other creditors					45,380		48,732
						179,606		209,044


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					89,529		115,500


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					143,621		176,500

	Fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.


9	Other information

	Murrow Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2, 525 Liverpool Road
	Great Sankey
	Warrington
	Cheshire
	WA5 3LX