2022-08-012023-07-312023-07-31false10268770LISDILLON 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LISDILLON LIMITED

Registered Number
10268770
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

LISDILLON LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

D Jones
J Jones

Registered Address

179 Park Lane Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

10268770 (England and Wales)
LISDILLON LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,0251,519
Investment property4513,963513,963
514,988515,482
Current assets
Debtors6232,504
6232,504
Creditors amounts falling due within one year5(463,967)(479,371)
Net current assets (liabilities)(463,344)(476,867)
Total assets less current liabilities51,64438,615
Net assets51,64438,615
Capital and reserves
Called up share capital486486
Profit and loss account51,15838,129
Shareholders' funds51,64438,615
The financial statements were approved and authorised for issue by the Board of Directors on 12 March 2024, and are signed on its behalf by:
J Jones
Director
Registered Company No. 10268770
LISDILLON LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Rental income is recognised at the fair value of the consideration received or receivable. The fair value of consideration takes into account discounts and rebates.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 222,4732,473
At 31 July 232,4732,473
Depreciation and impairment
At 01 August 22954954
Charge for year494494
At 31 July 231,4481,448
Net book value
At 31 July 231,0251,025
At 31 July 221,5191,519
4.Investment property

£
Fair value at 01 August 22513,963
At 31 July 23513,963
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security2,803-
Other creditors460,084478,621
Accrued liabilities and deferred income1,080750
Total463,967479,371
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.