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REGISTERED NUMBER: 14021533 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lister Francis Limited

Lister Francis Limited (Registered number: 14021533)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Lister Francis Limited (Registered number: 14021533)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible fixed assets 4 204 524

Current assets
Debtors 5 486 100
Cash at bank 24,556 55,226
25,042 55,326
Creditors: amounts falling due within
one year

6

1,253

10,575
Net current assets 23,789 44,751
Total assets less current liabilities 23,993 45,275

Capital and reserves
Called up share capital 7 100 100
Retained earnings 23,893 45,175
Shareholders' funds 23,993 45,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Lister Francis Limited (Registered number: 14021533)

Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 June 2025 and were signed on its behalf by:





C L Wilson - Director


Lister Francis Limited (Registered number: 14021533)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

Lister Francis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14021533

Registered office: 85 Church Road
Hove
East Sussex
BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% straight line

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.


Lister Francis Limited (Registered number: 14021533)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 April 2024
and 31 March 2025 970
Depreciation
At 1 April 2024 446
Charge for year 320
At 31 March 2025 766
Net book value
At 31 March 2025 204
At 31 March 2024 524

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Other debtors 486 100

Lister Francis Limited (Registered number: 14021533)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Taxation and social security - 9,322
Other creditors 1,253 1,253
1,253 10,575

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

8. Related party disclosures

Within creditors is £30 (2024 - £30) owed to a director.