REGISTERED NUMBER: NI632046 (Northern Ireland)

Mcmurray Sports Limited

Unaudited Financial Statements

for the Year Ended 31 May 2026

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

S J Mcmurray

A D Mcmurray

REGISTERED OFFICE:

19 Bridge Street

Banbridge

BT32 3JL

REGISTERED NUMBER:

NI632046 (Northern Ireland)

ACCOUNTANTS:

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on pages four to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

1 October 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,118,716

1,127,688

1,118,716

1,127,688

CURRENT ASSETS

Stocks

626,717

467,810

Debtors

6

135,443

119,662

Investments

7

17,500

17,500

Cash at bank and in hand

69,111

33,071

848,771

638,043

CREDITORS

Amounts falling due within one year

8

1,078,854

908,886

NET CURRENT LIABILITIES

(230,083

)

(270,843

)

TOTAL ASSETS LESS CURRENT LIABILITIES

888,633

856,845

CREDITORS

Amounts falling due after more than one year

9

375,000

375,000

NET ASSETS

513,633

481,845

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

513,631

481,843

SHAREHOLDERS' FUNDS

513,633

481,845

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

S J Mcmurray - Director

1.	STATUTORY INFORMATION

Mcmurray Sports Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

Long leasehold

-

2.5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

260,000

AMORTISATION

At 1 June 2025

and 31 May 2026

260,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 June 2025

100,000

1,151,894

-

Additions

-

-

24,681

At 31 May 2026

100,000

1,151,894

24,681

DEPRECIATION

At 1 June 2025

-

143,266

-

Charge for year

-

28,797

4,936

At 31 May 2026

-

172,063

4,936

NET BOOK VALUE

At 31 May 2026

100,000

979,831

19,745

At 31 May 2025

100,000

1,008,628

-

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2025

37,338

23,611

1,312,843

Additions

4,866

-

29,547

At 31 May 2026

42,204

23,611

1,342,390

DEPRECIATION

At 1 June 2025

26,071

15,818

185,155

Charge for year

3,227

1,559

38,519

At 31 May 2026

29,298

17,377

223,674

NET BOOK VALUE

At 31 May 2026

12,906

6,234

1,118,716

At 31 May 2025

11,267

7,793

1,127,688

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

77,167

Other debtors

135,443

42,495

135,443

119,662

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

17,500

17,500

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

616,997

650,318

Trade creditors

3,092

(1

)

Taxation and social security

40,806

50,188

Other creditors

417,959

208,381

1,078,854

908,886

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

375,000

375,000