REGISTERED NUMBER: 06079459 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Lismark Office Products Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Brown

SECRETARY:

J H Carter

REGISTERED OFFICE:

19 Warren Park Way

Enderby

Leicester

LE19 4SA

REGISTERED NUMBER:

06079459 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

24,564

30,527

Investments

6

29,914

24,000

54,478

54,527

CURRENT ASSETS

Stocks

12,563

14,442

Debtors

7

19,390

27,906

Cash at bank and in hand

111,221

116,630

143,174

158,978

CREDITORS

Amounts falling due within one year

8

20,490

25,728

NET CURRENT ASSETS

122,684

133,250

TOTAL ASSETS LESS CURRENT LIABILITIES

177,162

187,777

CREDITORS

Amounts falling due after more than one year

9

(21,697

)

(26,027

)

PROVISIONS FOR LIABILITIES

(4,667

)

(6,172

)

NET ASSETS

150,798

155,578

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

150,698

155,478

SHAREHOLDERS' FUNDS

150,798

155,578

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

M Brown - Director

1.	STATUTORY INFORMATION

Lismark Office Products Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

100,000

AMORTISATION

At 1 June 2024

and 31 May 2025

100,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

70,615

Additions

2,089

Disposals

(11,782

)

At 31 May 2025

60,922

DEPRECIATION

At 1 June 2024

40,088

Charge for year

7,996

Eliminated on disposal

(11,726

)

At 31 May 2025

36,358

NET BOOK VALUE

At 31 May 2025

24,564

At 31 May 2024

30,527

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

53,750

DEPRECIATION

At 1 June 2024

23,516

Charge for year

7,558

At 31 May 2025

31,074

NET BOOK VALUE

At 31 May 2025

22,676

At 31 May 2024

30,234

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 June 2024

24,000

Revaluations

5,914

At 31 May 2025

29,914

NET BOOK VALUE

At 31 May 2025

29,914

At 31 May 2024

24,000

Cost or valuation at 31 May 2025 is represented by:

Other

investments

£

Valuation in 2025

29,914

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.5.25

31.5.24

£

£

Cost

24,000

24,000

fixed asset investments were valued on an open mark basis on 31 May 2025 by a financial planning company .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

14,437

24,496

VAT

2,034

-

Prepayments

2,919

3,410

19,390

27,906

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

4,329

4,329

Trade creditors

9,221

2,228

Tax

3,912

12,077

Social security and other taxes

130

130

VAT

-

68

Other creditors

134

1,118

Directors' current accounts

945

269

Accrued expenses

1,819

5,509

20,490

25,728

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

21,697

26,027

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1.00

100

100

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £17,077 (2024 - £17,077) were paid to the director .

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Brown by virtue of his 74% shareholding.