Silverfin false false 31/03/2024 01/04/2023 31/03/2024 Mr G E Barton 31/03/2024 Mr B J Botting 30/06/2023 Mr A N Forrest 01/04/2024 Mr N G Maffey 31/03/2024 30/06/2023 Mr M S Nightingale 30/06/2023 Mr I Rhys-Jones 30/06/2023 04/04/2013 Mrs A K Rhys-Jones 30/06/2023 04/04/2013 Mr T L Smith 30/06/2023 21 August 2024 The principle activity of the company is that of commercial valuers and surveyors. 08473324 2024-03-31 08473324 bus:Director1 2024-03-31 08473324 bus:Director2 2024-03-31 08473324 bus:Director3 2024-03-31 08473324 bus:Director4 2024-03-31 08473324 bus:Director5 2024-03-31 08473324 bus:Director6 2024-03-31 08473324 bus:Director7 2024-03-31 08473324 bus:Director8 2024-03-31 08473324 2023-03-31 08473324 core:CurrentFinancialInstruments 2024-03-31 08473324 core:CurrentFinancialInstruments 2023-03-31 08473324 core:ShareCapital 2024-03-31 08473324 core:ShareCapital 2023-03-31 08473324 core:RetainedEarningsAccumulatedLosses 2024-03-31 08473324 core:RetainedEarningsAccumulatedLosses 2023-03-31 08473324 core:Goodwill 2023-03-31 08473324 core:Goodwill 2024-03-31 08473324 core:Vehicles 2023-03-31 08473324 core:FurnitureFittings 2023-03-31 08473324 core:Vehicles 2024-03-31 08473324 core:FurnitureFittings 2024-03-31 08473324 core:RemainingRelatedParties core:CurrentFinancialInstruments 2024-03-31 08473324 core:RemainingRelatedParties core:CurrentFinancialInstruments 2023-03-31 08473324 bus:OrdinaryShareClass1 2024-03-31 08473324 bus:OrdinaryShareClass2 2024-03-31 08473324 2023-04-01 2024-03-31 08473324 bus:FilletedAccounts 2023-04-01 2024-03-31 08473324 bus:SmallEntities 2023-04-01 2024-03-31 08473324 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 08473324 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08473324 bus:Director1 2023-04-01 2024-03-31 08473324 bus:Director2 2023-04-01 2024-03-31 08473324 bus:Director3 2023-04-01 2024-03-31 08473324 bus:Director4 2023-04-01 2024-03-31 08473324 bus:Director5 2023-04-01 2024-03-31 08473324 bus:Director6 2023-04-01 2024-03-31 08473324 bus:Director7 2023-04-01 2024-03-31 08473324 bus:Director8 2023-04-01 2024-03-31 08473324 core:Vehicles core:TopRangeValue 2023-04-01 2024-03-31 08473324 core:FurnitureFittings core:TopRangeValue 2023-04-01 2024-03-31 08473324 2022-04-01 2023-03-31 08473324 core:Vehicles 2023-04-01 2024-03-31 08473324 core:FurnitureFittings 2023-04-01 2024-03-31 08473324 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 08473324 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 08473324 bus:OrdinaryShareClass2 2023-04-01 2024-03-31 08473324 bus:OrdinaryShareClass2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 08473324 (England and Wales)

LISTERS PROPERTY CONSULTANTS LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

LISTERS PROPERTY CONSULTANTS LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

LISTERS PROPERTY CONSULTANTS LIMITED

BALANCE SHEET

As at 31 March 2024
LISTERS PROPERTY CONSULTANTS LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 4 0 1,010
0 1,010
Current assets
Debtors 5 14,685 18,421
Cash at bank and in hand 80,118 101,751
94,803 120,172
Creditors: amounts falling due within one year 6 ( 21,439) ( 701)
Net current assets 73,364 119,471
Total assets less current liabilities 73,364 120,481
Net assets 73,364 120,481
Capital and reserves
Called-up share capital 7 201 201
Profit and loss account 73,163 120,280
Total shareholder's funds 73,364 120,481

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

Directors' responsibilities:

The financial statements of Listers Property Consultants Limited (registered number: 08473324) were approved and authorised for issue by the Board of Directors on 21 August 2024. They were signed on its behalf by:

Mr M S Nightingale
Director
LISTERS PROPERTY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
LISTERS PROPERTY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Listers Property Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales.

The address of the Company's registered office is:
Miller Commercial LLP
Mansion House
Princes Street
Truro
Cornwall
TR1 2RF

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Vehicles 5 years straight line
Fixtures and fittings 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Classification

The company holds the following financial instruments
• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.
All financial instruments are classified as basic.


Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 4

3. Intangible assets

Goodwill Total
£ £
Cost
At 01 April 2023 84,383 84,383
At 31 March 2024 84,383 84,383
Accumulated amortisation
At 01 April 2023 84,383 84,383
At 31 March 2024 84,383 84,383
Net book value
At 31 March 2024 0 0
At 31 March 2023 0 0

4. Tangible assets

Vehicles Fixtures and fittings Total
£ £ £
Cost
At 01 April 2023 2,525 1,725 4,250
Disposals ( 2,525) 0 ( 2,525)
At 31 March 2024 0 1,725 1,725
Accumulated depreciation
At 01 April 2023 1,515 1,725 3,240
Charge for the financial year 126 0 126
Disposals ( 1,641) 0 ( 1,641)
At 31 March 2024 0 1,725 1,725
Net book value
At 31 March 2024 0 0 0
At 31 March 2023 1,010 0 1,010

5. Debtors

2024 2023
£ £
Trade debtors 11,032 14,182
Corporation tax 0 1
Other debtors 3,653 4,238
14,685 18,421

6. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to related parties 131 0
Other taxation and social security 19,797 0
Other creditors 1,511 701
21,439 701

7. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each 200 200
1 Ordinary B share of £ 1.00 1 1
201 201