REGISTERED NUMBER: 08443154 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

E J Lidster (Sales) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E J Lidster

REGISTERED OFFICE:

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

REGISTERED NUMBER:

08443154 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

3,289,013

1,660,128

CURRENT ASSETS

Stocks

148,329

142,029

Debtors

6

591,423

1,197,021

Cash at bank

198,975

84,162

938,727

1,423,212

CREDITORS

Amounts falling due within one year

7

1,167,843

1,036,555

NET CURRENT (LIABILITIES)/ASSETS

(229,116

)

386,657

TOTAL ASSETS LESS CURRENT LIABILITIES

3,059,897

2,046,785

CREDITORS

Amounts falling due after more than one year

8

(1,321,542

)

(493,059

)

PROVISIONS FOR LIABILITIES

(336,176

)

(209,814

)

NET ASSETS

1,402,179

1,343,912

CAPITAL AND RESERVES

Called up share capital

10

100,100

100,100

Retained earnings

1,302,079

1,243,812

SHAREHOLDERS' FUNDS

1,402,179

1,343,912

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2026 and were signed by:

Mr E J Lidster - Director

1.	STATUTORY INFORMATION

E J Lidster (Sales) 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.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates

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

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

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 Profit and Loss Account, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

2,349,759

151,254

2,501,013

Additions

2,194,576

-

2,194,576

Disposals

(182,500

)

-

(182,500

)

At 31 March 2025

4,361,835

151,254

4,513,089

DEPRECIATION

At 1 April 2024

769,345

71,540

840,885

Charge for year

483,315

19,928

503,243

Eliminated on disposal

(120,052

)

-

(120,052

)

At 31 March 2025

1,132,608

91,468

1,224,076

NET BOOK VALUE

At 31 March 2025

3,229,227

59,786

3,289,013

At 31 March 2024

1,580,414

79,714

1,660,128

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

455,806

183,592

Other debtors

135,617

1,013,429

591,423

1,197,021

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

360,068

204,710

Trade creditors

123,829

168,743

Taxation and social security

97,667

27,775

Other creditors

576,279

625,327

1,167,843

1,036,555

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

11,667

Hire purchase contracts

1,319,875

481,392

1,321,542

493,059

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

445,508

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

1,679,943

686,102

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100,000

Ordinary

£1

100,000

100,000

100

A Ordinary

£1

100

100

100,100

100,100