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REGISTERED NUMBER: 06242796 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

LISTER MEDICAL ASSOCIATES LIMITED

LISTER MEDICAL ASSOCIATES LIMITED (REGISTERED NUMBER: 06242796)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LISTER MEDICAL ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Dr Sarbjit Bahia
Mrs Ranjit Bahia





SECRETARY: Mrs Ranjit Bahia





REGISTERED OFFICE: 44 George Road
Edgbaston
West Midlands
B15 1PL





REGISTERED NUMBER: 06242796 (England and Wales)





ACCOUNTANTS: Ark Aurora Ltd
Chartered Accountants & Chartered Tax Advisers
The Maltings
2 Anderson Rd
Bearwood
Birmingham
West Midlands
B66 4AR

LISTER MEDICAL ASSOCIATES LIMITED (REGISTERED NUMBER: 06242796)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,153 13,122

CURRENT ASSETS
Debtors 5 288,130 288,130
Cash at bank 30,122 30,288
318,252 318,418
CREDITORS
Amounts falling due within one year 6 10,702 10,487
NET CURRENT ASSETS 307,550 307,931
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,703

321,053

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 318,701 321,051
SHAREHOLDERS' FUNDS 318,703 321,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 26 July 2023 and were signed on its behalf by:




Mrs Ranjit Bahia - Director


LISTER MEDICAL ASSOCIATES LIMITED (REGISTERED NUMBER: 06242796)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Lister Medical Associates Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Computer equipment - 15% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

LISTER MEDICAL ASSOCIATES LIMITED (REGISTERED NUMBER: 06242796)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 37,456 36,180 12,028 85,664
DEPRECIATION
At 1 April 2022 31,803 30,799 9,940 72,542
Charge for year 848 808 313 1,969
At 31 March 2023 32,651 31,607 10,253 74,511
NET BOOK VALUE
At 31 March 2023 4,805 4,573 1,775 11,153
At 31 March 2022 5,653 5,381 2,088 13,122

5. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Other debtors 444 444

Amounts falling due after more than one year:
Intercompany account 287,686 287,686

Aggregate amounts 288,130 288,130

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors - 1
Directors' current accounts 10,402 10,186
Accrued expenses 300 300
10,702 10,487

7. ULTIMATE CONTROLLING PARTY

The controlling party is Dr S Bahia and Mrs R Bahia.