Company Registration No. 00447066 (England and Wales)
J.W.Lister Limited
Unaudited
Financial Statements
for the year ended 30 June 2024
J.W.Lister Limited
Company Information
Directors
Mr J S Wardingley (Deceased)
Mr M A Wardingley
Secretary
Mr J S Wardingley (Deceased)
Company number
00447066
Registered office
2 Robin Hood Way
Clifton
Brighouse
West Yorkshire
HD6 4LA
Accountants
B M Howarth Ltd
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
J.W.Lister Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
J.W.Lister Limited
Statement Of Financial Position
as at 30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,462
4,616
Current assets
Debtors
1,649
1,701
Cash at bank and in hand
439,796
452,215
441,445
453,916
Creditors: amounts falling due within one year
(67,614)
(66,850)
Net current assets
373,831
387,066
Total assets less current liabilities
377,293
391,682
Provisions for liabilities
(1,559)
(1,559)
Net assets
375,734
390,123
Capital and reserves
Called up share capital
4
5,000
5,000
Profit and loss reserves
370,734
385,123
Total equity
375,734
390,123
In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).
The directors of the company have elected not to include a copy of the income statement within the financial statements.true
For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
J.W.Lister Limited
Statement Of Financial Position (continued)
as at 30 June 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 26 March 2025 and are signed on its behalf by:
Mr M A Wardingley
Director
Company Registration No. 00447066
J.W.Lister Limited
Notes to the financial statements
for the year ended 30 June 2024
- 3 -
1
Accounting policies
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:
Motor vehicles
25% p. a. on the reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
The pension costs charged in the financial statements represent the contributions payable by the company during the year.
J.W.Lister Limited
Notes to the financial statements (continued)
for the year ended 30 June 2024
- 4 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 July 2023 and 30 June 2024
18,285
Depreciation and impairment
At 1 July 2023
13,669
Depreciation charged in the year
1,154
At 30 June 2024
14,823
Carrying amount
At 30 June 2024
3,462
At 30 June 2023
4,616
4
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of 50p each
5,000
5,000
2,500
2,500
Ordinary B of 50p each
5,000
5,000
2,500
2,500
10,000
10,000
5,000
5,000
5
Company information
J.W.Lister Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Robin Hood Way, Clifton, Brighouse, West Yorkshire, HD6 4LA.