Company No: 14016081 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	1,200,000		1,200,000
		1,200,000		1,200,000
Current assets
Debtors	4	0		42,625
		0		42,625
Creditors: amounts falling due within one year	5	( 159,900)		( 232,016)
Net current liabilities		(159,900)		(189,391)
Total assets less current liabilities		1,040,100		1,010,609
Net assets		1,040,100		1,010,609
Capital and reserves
Called-up share capital	6	400		465
Share premium account		599,700		599,700
Capital redemption reserve		65		0
Profit and loss account		439,935		410,444
Total shareholders' funds		1,040,100		1,010,609

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Murray Birrell Management Limited (registered number: 14016081) were approved and authorised for issue by the Board of Directors on 21 October 2026. They were signed on its behalf by:

S Birrell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Murray Birrell Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Mortimer House 40 Chatsworth Parade, Queensway, Petts Wood, BR5 1DE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	1,200,000
At 31 March 2026	1,200,000
Carrying value at 31 March 2026	1,200,000
Carrying value at 31 March 2025	1,200,000

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	0		42,625

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Group undertakings	25,700		0
Other creditors	134,200		232,016
	159,900		232,016

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
Nil Ordinary A shares (2025: 65 shares of £ 1.00 each)	0		65
100 Ordinary B shares of £ 1.00 each	100		100
285 Ordinary C shares of £ 1.00 each	285		285
15 Ordinary D shares of £ 1.00 each	15		15
	400		465

7. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed to Directors	134,120		224,627

The above amounts are provided interest free, unsecured and are repayable on demand.

The company has taken advantage of the exemption in FRS 102 1A C.35 "Related Party Disclosures" from disclosing transactions with other members of the group.