Registration number: NI635686

Liston Locations Limited

(Registration number: NI635686)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	23,913	27,062
Current assets
Debtors	5	134	8,033
Cash at bank and in hand		63,863	28,077
		63,997	36,110
Creditors : due within one year	6	(59,653)	(47,620)
Net current assets/(liabilities)		4,344	(11,510)
Total assets less current liabilities		28,257	15,552
Creditors : due after more than one year	7	(3,560)	(8,482)
Net assets		24,697	7,070
Capital and reserves
Called up share capital	8	100	100
Retained earnings		24,597	6,970
Shareholders' funds		24,697	7,070

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 October 2025
 

......................................... Ms Naomi Liston Director

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in N.Ireland.

The address of its registered office is:
31 Caddy Road
Antrim
BT41 3DL
 Northern Ireland
 

These financial statements were authorised for issue by the director on 31 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from the provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	15% Reducing balance
Plant & Equipment	15% Straight line

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	28,145	24,580	52,725
Additions	2,900	-	2,900
At 31 January 2025	31,045	24,580	55,625
Depreciation
At 1 February 2024	12,228	13,435	25,663
Charge for the year	4,379	1,670	6,049
At 31 January 2025	16,607	15,105	31,712
Carrying amount
At 31 January 2025	14,438	9,475	23,913
At 31 January 2024	15,917	11,145	27,062

5

Debtors

	2025 £	2024 £
Trade debtors	134	8,033
	134	8,033

Liston Locations Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6	Creditors: due within one year

	2025 £	2024 £
Bank loans and overdrafts	5,240	5,118
Taxation and social security	10,638	7,269
Other creditors	144	10,169
Directors' current account	13,843	13,112
Accruals	3,510	1,680
Corporation tax	26,278	10,272
	59,653	47,620

7	Creditors: due after more than one year

	2025 £	2024 £
Bank borrowings	3,560	8,482

8	Share capital

Allotted, called up and fully paid shares

	2024		2024
	No.	£	No.	£
Allotted Shares of £1 each	100	100	100	100