Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-28The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that year. In preparing these financial statements, the directors are required to: select suitable accounting policies for the Company's financial statements and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 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 which give a true and fair view of the state of affairs of the Company as at 31 December 2023 and of its profit for the year in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Listdale Motors Limited for the financial year ended 31 December 2023, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us. The financial statements have been prepared on the basis set out in the notes to the financial statements. This report is made solely to the directors of Listdale Motors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the Company's directors that we have done so and state those matters that we have agreed to state to the directors of Listdale Motors Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Listdale Motors Limited and its directors, as a body, for our work or for this report. We have carried out this engagement in accordance with the technical guidance issued by Chartered Accountants Ireland ("the Institute") and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements. You have approved the financial statements for the financial year ended 31 December 2023 and you have acknowledged on the Balance sheet as at 31 December 2023 your duty to ensure that Listdale Motors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Listdale Motors Limited is exempt from the statutory audit requirement for the financial year ended ended 31 December 2023 We have not been instructed to carry out an audit or review of the financial statements of Listdale Motors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.2024-05-282024-05-28The preparation of financial statements requires management to make judgements, estimates and assumptions in relation to recognition and measurement of assets, liabilities, income and expenses. In the current financial year management did not make any significant judgements.0truefalse2023-01-01false0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI679702 2023-01-01 2023-12-31 NI679702 2022-01-01 2022-12-31 NI679702 2023-12-31 NI679702 2022-12-31 NI679702 2022-01-01 NI679702 1 2023-01-01 2023-12-31 NI679702 d:CompanySecretary1 2023-01-01 2023-12-31 NI679702 d:Director1 2023-01-01 2023-12-31 NI679702 d:Director1 2023-12-31 NI679702 d:Director2 2023-01-01 2023-12-31 NI679702 d:Director2 2023-12-31 NI679702 d:Director3 2023-01-01 2023-12-31 NI679702 d:Director3 2023-12-31 NI679702 d:RegisteredOffice 2023-01-01 2023-12-31 NI679702 c:CurrentFinancialInstruments 2023-12-31 NI679702 c:CurrentFinancialInstruments 2022-12-31 NI679702 c:ShareCapital 2023-12-31 NI679702 c:ShareCapital 2022-12-31 NI679702 c:ShareCapital 2022-01-01 NI679702 d:FRS102 2023-01-01 2023-12-31 NI679702 d:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 NI679702 d:FullAccounts 2023-01-01 2023-12-31 NI679702 d:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

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Financial Statements
Listdale Motors Limited
For the financial year 31 December 2023





































Registered number: NI679702

 
Listdale Motors Limited
 

Company Information


Directors
Michael Gibbs (resigned 31 March 2023)
Brian Smyth (resigned 29 February 2024)
Frank Murphy (appointed 31 March 2023)




Company secretary
Frank Murphy



Registered number
NI679702



Registered office
1 Upper Toberhewny Lane

Lurgan

Armagh

BT66 7EE




Accountants
Grant Thornton Business Advisory Services Limited
Chartered Accountants

13 - 18 City Quay

Dublin 2





 
Listdale Motors Limited
 

Contents



Page
Directors' report
1
Directors' responsibilities statement
2
Accountant's report
3
Statement of comprehensive income
4
Statement of comprehensive income
Balance sheet
5
Statement of changes in equity
6
Notes to the financial statements
7 - 8


 
Listdale Motors Limited
 
 
Directors' report
For the financial year ended 31 December 2023

The directors present their report and the financial statements for the financial year ended 31 December 2023.

Principal activity

The principal activity of Listdale Motors Limited ("the Company") is to sell new passenger vehicles and light commercial vehicles. The Company did not trade for the financial year ended 31 December 2023.

Directors

The directors who served during the financial year were:

Michael Gibbs (resigned 31 March 2023)
Brian Smyth (resigned 29 February 2024)
Frank Murphy (appointed 31 March 2023)

Events since the end of the financial year

There have been no significant events affecting the Company since the financial year end.

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
Frank Murphy
Director

Date: 28 May 2024

Page 1

 
Listdale Motors Limited
 

Directors' responsibilities statement
For the financial year ended 31 December 2023

The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that year.

 In preparing these financial statements, the directors are required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.




................................................
Frank Murphy
Director

Date: 28 May 2024
Page 2

  
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Independent Accountant's Report to the Board of directors of the unaudited financial statements of Listdale Motors Limited for the financial year ended 31 December 2023

In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Listdale Motors Limited for the financial year ended 31 December 2023, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us.

The financial statements have been prepared on the basis set out in the notes to the financial statements.

This report is made solely to the directors of Listdale Motors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the Company's directors that we have done so and state those matters that we have agreed to state to the directors of Listdale Motors Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Listdale Motors Limited and its directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with the technical guidance issued by Chartered Accountants Ireland ("the Institute") and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have approved the financial statements for the financial year ended 31 December 2023 and you have acknowledged on the Balance sheet as at 31 December 2023 your duty to ensure that Listdale Motors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Listdale Motors Limited is exempt from the statutory audit requirement for the financial year ended ended 31 December 2023

We have not been instructed to carry out an audit or review of the financial statements of Listdale Motors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. 




  
Grant Thornton Business Advisory Services Limited

Chartered Accountants
13 - 18 City Quay
Dublin 2






Date:   28 May 2024
Page 3

 
Listdale Motors Limited
 

Statement of comprehensive income
For the financial year ended 31 December 2023



The Company has not traded during the financial year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss. 

The notes on pages 7 to 8 form part of these financial statements.

Page 4

 
Listdale Motors Limited
Registered number:NI679702

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
80
80

  

Net assets
  
80
80


Capital and reserves
  

Called up share capital 
  
80
80

Shareholders' funds
  
80
80


The directors consider that the Company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Act.

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 which give a true and fair view of the state of affairs of the Company as at 31 December 2023 and of its profit for the year in accordance with the requirements of sections 394 and 395 of the Act 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS102 Section 1A – Small Entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 May 2024.




................................................
Frank Murphy
Director

The notes on pages 7 to 8 form part of these financial statements.

Page 5

 
Listdale Motors Limited
 

Statement of changes in equity
For the financial year 31 December 2023


Called up share capital
Total equity

£
£

At 1 January 2023
80
80


At 31 December 2023
80
80



Statement of changes in equity
For the financial year 31 December 2022


Called up share capital
Total equity

£
£

At 1 January 2022
80
80


At 31 December 2022
80
80


The notes on pages 7 to 8 form part of these financial statements.

Page 6

 
Listdale Motors Limited
 
 
Notes to the financial statements
For the financial year ended 31 December 2023

1.


General information

Listdale Motors Limited ("the Company") is a company limited by shares which is incorporated in Northern Ireland registered under the number NI679702 with a registered office at 1 Upper Toberhewny Lane, Lurgan, County Armagh, Northern Ireland, BT66 7EE.

The principal activity of the Company is to sell new passenger vehicles and light commercial vehicles. The Company did not trade for the year ended 31 December 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with applicable accounting standards, including Section 1A of Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in sterling (£).

The following principal accounting policies have been applied:

The following principal accounting policies have been applied:

 
2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment..


3.


Judgments in applying accounting policies

The preparation of financial statements requires management to make judgements, estimates and assumptions in relation to recognition and measurement of assets, liabilities, income and expenses.

In the current financial year management did not make any significant judgements.


4.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022: £Nil).


5.


Debtors: Amounts falling due within one year

2023
2022
£
£


Other debtors
80
80


Page 7

 
Listdale Motors Limited
 
 
Notes to the financial statements
For the financial year ended 31 December 2023

6.


Related party transactions

The Company has availed of the exemption in FRS 102 not to disclose transactions with group companies that are eliminated on consolidation, as the Convest Limited consolidated financial statements, in which this company's results are included, are publicly available.


7.


Post balance sheet events

There have been no significant events affecting the Company since the financial year-end.


8.


Controlling party

The Company is a wholly owned subsidiary of Gowan Group Limited. The smallest and largest group to consolidate the results of the Company is that headed by the ultimate parent company, Convest Limited. Both companies are incoporated in the Republic of Ireland. The consolidated financial statements of Convest Limited are filed with the Companies Registration Office, Dublin 1, Republic of Ireland.

Page 8