Liston Locations Limited NI635686 false 2023-02-01 2024-01-31 2024-01-31 The principal activity of the company is logistical services relating to set design for films and television. Digita Accounts Production Advanced 6.30.9574.0 true true NI635686 2023-02-01 2024-01-31 NI635686 2024-01-31 NI635686 core:CurrentFinancialInstruments 2024-01-31 NI635686 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 NI635686 core:Non-currentFinancialInstruments 2024-01-31 NI635686 core:Non-currentFinancialInstruments core:AfterOneYear 2024-01-31 NI635686 core:FurnitureFittingsToolsEquipment 2024-01-31 NI635686 core:MotorVehicles 2024-01-31 NI635686 bus:SmallEntities 2023-02-01 2024-01-31 NI635686 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 NI635686 bus:FilletedAccounts 2023-02-01 2024-01-31 NI635686 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 NI635686 bus:RegisteredOffice 2023-02-01 2024-01-31 NI635686 bus:Director1 2023-02-01 2024-01-31 NI635686 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 NI635686 core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 NI635686 core:MotorVehicles 2023-02-01 2024-01-31 NI635686 core:ToolsEquipment 2023-02-01 2024-01-31 NI635686 countries:AllCountries 2023-02-01 2024-01-31 NI635686 2023-01-31 NI635686 core:FurnitureFittingsToolsEquipment 2023-01-31 NI635686 core:MotorVehicles 2023-01-31 NI635686 2022-02-01 2023-01-31 NI635686 2023-01-31 NI635686 core:CurrentFinancialInstruments core:WithinOneYear 2023-01-31 NI635686 core:CurrentFinancialInstruments core:WithinOneYear core:IncreaseDecreaseDueToTransitionFromPreviousStandard 2023-01-31 NI635686 core:CurrentFinancialInstruments core:IncreaseDecreaseDueToTransitionFromPreviousStandard 2023-01-31 NI635686 core:Non-currentFinancialInstruments core:AfterOneYear core:IncreaseDecreaseDueToTransitionFromPreviousStandard 2023-01-31 NI635686 core:Non-currentFinancialInstruments core:IncreaseDecreaseDueToTransitionFromPreviousStandard 2023-01-31 NI635686 core:FurnitureFittingsToolsEquipment 2023-01-31 NI635686 core:MotorVehicles 2023-01-31 NI635686 core:IncreaseDecreaseDueToTransitionFromPreviousStandard 2023-01-31 iso4217:GBP xbrli:pure

Registration number: NI635686

Liston Locations Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2024

 

Liston Locations Limited

(Registration number: NI635686)
Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

27,062

28,423

Current assets

 

Debtors

5

8,033

-

Cash at bank and in hand

 

28,077

72,106

 

36,110

72,106

Creditors : due within one year

6

(47,620)

(75,597)

Net current liabilities

 

(11,510)

(3,491)

Total assets less current liabilities

 

15,552

24,932

Creditors : due after more than one year

7

(8,482)

(13,403)

Net assets

 

7,070

11,529

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

6,970

11,429

Shareholders' funds

 

7,070

11,529

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Liston Locations Limited

(Registration number: NI635686)
Balance Sheet as at 31 January 2024

Approved and authorised by the director on 31 October 2024
 

.........................................
Ms Naomi Liston
Director

 

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in N.Ireland.

The address of its registered office is:
31 Caddy Road
Randalstown
BT41 3DL
 Northern Ireland
 

These financial statements were authorised for issue by the director on 31 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from the provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor Vehicles

15% Reducing balance

Plant & Equipment

15% Straight line

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

 

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 February 2023

23,685

24,580

48,265

Additions

4,460

-

4,460

At 31 January 2024

28,145

24,580

52,725

Depreciation

At 1 February 2023

8,374

11,468

19,842

Charge for the year

3,854

1,967

5,821

At 31 January 2024

12,228

13,435

25,663

Carrying amount

At 31 January 2024

15,917

11,145

27,062

At 31 January 2023

15,311

13,112

28,423

5

Debtors

2024
£

2023
£

Trade debtors

8,033

-

 

8,033

-

 

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

6

Creditors: due within one year

2024
£

2023
£

Bank loans and overdrafts

5,118

4,997

Taxation and social security

7,269

4,804

Other creditors

10,169

10,169

Directors' current account

13,112

38,048

Accruals

1,680

1,680

Corporation tax

10,272

15,899

47,620

75,597

7

Creditors: due after more than one year

2024
£

2023
£

Bank borrowings

8,482

13,403

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Allotted Shares of £1 each

100

100

100

100