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REGISTERED NUMBER: 00586712 (England and Wales)












AM Lister Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






AM Lister Limited (Registered number: 00586712)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


AM Lister Limited

Company Information
for the Year Ended 31 December 2023







Director: A Lister





Registered office: 27 Dorchester Road
Hazel Grove
Stockport
Cheshire
SK7 5JR





Registered number: 00586712 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

AM Lister Limited (Registered number: 00586712)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
Fixed assets
Tangible assets 4 392 523
Investment property 5 829,000 829,000
829,392 829,523

Current assets
Debtors 6 300 300
Cash at bank 71,219 127,597
71,519 127,897
Creditors
Amounts falling due within one year 7 43,579 1,264
Net current assets 27,940 126,633
Total assets less current liabilities 857,332 956,156

Provisions for liabilities 43,637 43,637
Net assets 813,695 912,519

Capital and reserves
Called up share capital 192,087 292,087
Fair value reserve 740,768 740,768
Retained earnings (119,160 ) (120,336 )
Shareholders' funds 813,695 912,519

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AM Lister Limited (Registered number: 00586712)

Balance Sheet - continued
31 December 2023


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 director and authorised for issue on 7 March 2024 and were signed by:





A Lister - Director


AM Lister Limited (Registered number: 00586712)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. Statutory information

AM Lister 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable.

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 etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits
The company does not operate a company pension scheme but makes contributions to a personal pension scheme of an employee. Contributions payable for the year are charged in the profit and loss account.

AM Lister Limited (Registered number: 00586712)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 January 2023
and 31 December 2023 698
Depreciation
At 1 January 2023 175
Charge for year 131
At 31 December 2023 306
Net book value
At 31 December 2023 392
At 31 December 2022 523

5. Investment property
Total
£   
Fair value
At 1 January 2023
and 31 December 2023 829,000
Net book value
At 31 December 2023 829,000
At 31 December 2022 829,000

Fair value at 31 December 2023 is represented by:
£   
Valuation in 2022 829,000

If investment property had not been revalued it would have been included at the following historical cost:

31.12.23 31.12.22
£    £   
Cost 44,595 44,595

Investment property was valued on an open market basis on 31 December 2022 by Alan Lister .

AM Lister Limited (Registered number: 00586712)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. Debtors: amounts falling due within one year
31.12.23 31.12.22
£    £   
Other debtors 300 300

7. Creditors: amounts falling due within one year
31.12.23 31.12.22
£    £   
Taxation and social security 306 291
Other creditors 43,273 973
43,579 1,264