Registered number
03326187
Lister Court Freeholders Limited
Filleted Accounts
30 September 2024
Lister Court Freeholders Limited
Registered number: 03326187
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 35,906 35,906
Current assets
Debtors 4 67 67
Cash at bank and in hand 1,022 856
1,089 923
Creditors: amounts falling due within one year 5 (918) (555)
Net current assets 171 368
Net assets 36,077 36,274
Capital and reserves
Called up share capital 180 180
Share premium 37,070 37,070
Profit and loss account (1,173) (976)
Shareholders' funds 36,077 36,274
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit 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 accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J M Solomons
Director
Approved by the board on 7 March 2025
Lister Court Freeholders Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2023 35,906
At 30 September 2024 35,906
Depreciation
At 30 September 2024 -
Net book value
At 30 September 2024 35,906
At 30 September 2023 35,906
4 Debtors 2024 2023
£ £
Trade debtors 67 67
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 67 67
Amounts owed to group undertakings and undertakings in which the company has a participating interest 178 -
Other creditors 673 488
918 555
6 Controlling party
Godstone Road (No 28) Lesees Limited (Company Registered Number 00669906) was formed in 1960 to undertake the management and administration of the blocks of flats and garages at Lister Court. It has Directors and Shareholders in common with Lister Court Freeholders Limited. The Ground Rent receivable from Godstone Road (No 28) Lessees Limited is £357 of which £nil is owed at 30 September 2024 (£nil at 30 September 2023). The inter-company balance due from Godstone Road (no 28) Lessees Limited as at 30 September 2024 is in credit by £178, this is due to an accidental overpayment during the year being treated as deferred income, and a compensation balance of £130 which Lister Court is taking care of on behalf of the Directors and Shareholders (£nil at 30 September 2023).
7 Other information
Lister Court Freeholders Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Lister Court
28 Godstone Road
Purley
Surrey
CR8 2JY
Lister Court Freeholders Limited 03326187 false 2023-10-01 2024-09-30 2024-09-30 VT Final Accounts July 2024 Mr J M Solomons No description of principal activity 03326187 2022-10-01 2023-09-30 03326187 core:WithinOneYear 2023-09-30 03326187 core:ShareCapital 2023-09-30 03326187 core:SharePremium 2023-09-30 03326187 core:RetainedEarningsAccumulatedLosses 2023-09-30 03326187 2023-10-01 2024-09-30 03326187 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03326187 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 03326187 bus:Director40 2023-10-01 2024-09-30 03326187 1 2023-10-01 2024-09-30 03326187 2 2023-10-01 2024-09-30 03326187 countries:England 2023-10-01 2024-09-30 03326187 bus:FRS102 2023-10-01 2024-09-30 03326187 bus:FilletedAccounts 2023-10-01 2024-09-30 03326187 2024-09-30 03326187 core:WithinOneYear 2024-09-30 03326187 core:ShareCapital 2024-09-30 03326187 core:SharePremium 2024-09-30 03326187 core:RetainedEarningsAccumulatedLosses 2024-09-30 03326187 core:LandBuildings 2024-09-30 03326187 2023-09-30 03326187 core:LandBuildings 2023-09-30 iso4217:GBP xbrli:pure