Registered number
08755768
Murelli Investment Ltd
Filleted Accounts
31 October 2025

Murelli Investment Ltd
Registered number: | 08755768
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 244,373 |  |  | 244,486
Current assets
Debtors | 4 |  | 504,484 |  |  | 504,484
Creditors: amounts falling due within one year | 5 |  | (450,900) |  |  | (456,752)
Net current assets |  |  |  | 53,584 |  |  | 47,732
Total assets less current liabilities |  |  |  | 297,957 |  |  | 292,218
Creditors: amounts falling due after more than one year | 6 |  |  | (9,275) |  |  | (6,455)
Net assets |  |  |  | 288,682 |  |  | 285,763
Capital and reserves
Called up share capital |  |  |  | 304,000 |  |  | 304,000
Profit and loss account |  |  |  | (15,318) |  |  | (18,237)
Shareholders' funds |  |  |  | 288,682 |  |  | 285,763
The director is 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 director acknowledges his 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.
Oleksandr Zhurba
Director
Approved by the board on 4 July 2026

Murelli Investment Ltd
Notes to the Accounts
for the year ended 31 October 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).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| 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.
| Going concern
| Murelli Investment Ltd is fundamentally different from other companies in that, with respect to its primary business, it does not provide goods or services and has no customers other than its shareholders. Rather, it functions as an investment vehicle for its investors. The financial statements are normally prepared on the assumption that the entity will continue in operation for the foreseeable future. Hence, it is assumed that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations; if such intention or need exists, the financial statements may have to be prepared on a different basis. No materail uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director. As a result, the director has adopted the going concern basis of accounting.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Investments in
subsidiary | Other
undertakings | investments | Total
£ | £ | £
| Cost
| At 1 November 2024 | 244,486 |  | - |  | 244,486
| Reclassification | - |  | - |  | -
| Disposals | (113) |  | - |  | (113)
| At 31 October 2025 | 244,373 |  | - |  | 244,373
| Historical cost
| At 1 November 2024 | 244,486 |  | -
| At 31 October 2025 | 244,373 |  | -
| The company holds 20% or more of the share capital in the following Ukrainian companies:
Carrying
| Company | value
% | £
| "Agroinvestcontact" LLC | Charter Capital | 99.9 |  |  |  | 7,693
| "Agroinvestzerno" LLC | Charter Capital | 99.9 |  |  |  | 6,028
| "Agro-Podillya and K" LLC | Charter Capital | 99.9 |  |  |  | 50,005
| "Chudnivskiy Elevator Aik" LLC | Charter Capital | 99.9 |  |  |  | 11,778
| "Kyrulovetske and C" LLC | Charter Capital | 99.9 |  |  |  | 97,472
| "Yahody Glyivky" LLC | Charter Capital | 99.9 |  |  |  | 71,397
|  |  |  |  |  |  |  | 244,373
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 504,484 |  | 504,484
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 450,900 |  | 456,752
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 9,275 |  | 6,455
7 | Events after the reporting date
| There were no events after the balance sheet that require disclosure.
8 | Related party transactions
| There were no transactions with related parties that were undertaken outside of normal market conditions.
9 | Controlling party
| The company's immediate parent undertaking is ZH Capital Ltd, registered in England and Wales. The ultimate controlling party is Oleksandr Zhurba.
10 | Other information
| Murelli Investment Ltd is a private company limited by shares and incorporated in England. Its registered office is at:
| 12 Mulberry Place, Pinnell Road, London, SE9 6AR

Murelli Investment Ltd 08755768 false 2024-11-01 2025-10-31 2025-10-31 VT Final Accounts February 2026 Oleksandr Zhurba No description of principal activity 08755768 2023-11-01 2024-10-31 08755768 core:WithinOneYear 2024-10-31 08755768 core:AfterOneYear 2024-10-31 08755768 core:ShareCapital 2024-10-31 08755768 core:RetainedEarningsAccumulatedLosses 2024-10-31 08755768 2024-11-01 2025-10-31 08755768 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08755768 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08755768 bus:Director40 2024-11-01 2025-10-31 08755768 1 2024-11-01 2025-10-31 08755768 2 2024-11-01 2025-10-31 08755768 1 2024-11-01 2025-10-31 08755768 countries:England 2024-11-01 2025-10-31 08755768 bus:FRS102 2024-11-01 2025-10-31 08755768 bus:FilletedAccounts 2024-11-01 2025-10-31 08755768 2025-10-31 08755768 core:WithinOneYear 2025-10-31 08755768 core:AfterOneYear 2025-10-31 08755768 core:ShareCapital 2025-10-31 08755768 core:RetainedEarningsAccumulatedLosses 2025-10-31 08755768 core:DisposalsRepaymentsInvestments 2025-10-31 08755768 2024-10-31 iso4217:GBP xbrli:pure