REGISTERED NUMBER: 09040287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

FOR

LISTER GAS SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J L Brown

REGISTERED OFFICE:

23 Hammersley Drive

Ash

Aldershot

GU12 6FP

REGISTERED NUMBER:

09040287 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

20,000

-

Tangible assets

5

17,224

21,666

37,224

21,666

CURRENT ASSETS

Debtors

6

5,519

22,964

Cash at bank

-

73

5,519

23,037

CREDITORS

Amounts falling due within one year

7

35,780

33,232

NET CURRENT LIABILITIES

(30,261

)

(10,195

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,963

11,471

CREDITORS

Amounts falling due after more than one year

8

6,428

11,081

NET ASSETS

535

390

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

534

389

SHAREHOLDERS' FUNDS

535

390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2025 and were signed by:

Mr J L Brown - Director

1.	STATUTORY INFORMATION

Lister Gas Services Ltd 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.

TURNOVER

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

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.

Intellectual property are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

Additions

20,000

At 29 March 2025

20,000

Net book value

At 29 March 2025

20,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 30 March 2024

and 29 March 2025

33,393

400

33,793

Depreciation

At 30 March 2024

11,863

264

12,127

Charge for year

4,306

136

4,442

At 29 March 2025

16,169

400

16,569

Net book value

At 29 March 2025

17,224

-

17,224

At 29 March 2024

21,530

136

21,666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,637

2,567

Directors' current accounts

2,485

-

Prepayments and accrued income

397

20,397

5,519

22,964

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,049

8,651

Trade creditors

3,689

3,690

Tax

8,234

10,514

VAT

2,316

3,158

Other creditors

8,367

-

Directors' current accounts

-

4,234

Accrued expenses

6,125

2,985

35,780

33,232

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,516

3,935

Bank loans - 2-5 years

2,912

7,146

6,428

11,081

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1