25 May 2024 false No description of principal activity Taxfiler 2024.6 15741544 business:PrivateLimitedCompanyLtd 2024-05-25 2025-05-31 15741544 2024-05-24 15741544 2024-05-25 2025-05-31 15741544 business:AuditExemptWithAccountantsReport 2024-05-25 2025-05-31 15741544 business:FilletedAccounts 2024-05-25 2025-05-31 15741544 2025-05-31 15741544 core:WithinOneYear 2025-05-31 15741544 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 15741544 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 15741544 core:PreviouslyStatedAmount 2025-05-31 15741544 business:SmallEntities 2024-05-25 2025-05-31 15741544 business:Director1 2024-05-25 2025-05-31 15741544 countries:EnglandWales 2024-05-25 2025-05-31 15741544 business:RegisteredOffice 2024-05-25 2025-05-31 15741544 core:MotorVehicles 2024-05-25 2025-05-31 15741544 core:MotorVehicles 2024-05-24 15741544 core:MotorVehicles 2025-05-31 iso4217:GBP xbrli:pure
Company Registration No. 15741544 (England and Wales)
M Liston Groundwork’s Ltd Unaudited accounts for the period from 25 May 2024 to 31 May 2025
M Liston Groundwork’s Ltd Statement of financial position as at 31 May 2025
2025
Notes
£
Fixed assets
Tangible assets
4
7,200
Current assets
Debtors
5
425
Cash at bank and in hand
2,561
2,986
Creditors: amounts falling due within one year
6
(10,996)
Net current liabilities
(8,010)
Net liabilities
(810)
Capital and reserves
Called up share capital
(1)
Profit and loss account
(809)
Shareholders' funds
(810)
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 January 2026 and were signed on its behalf by
Max Liston Director Company Registration No. 15741544
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M Liston Groundwork’s Ltd Notes to the Accounts for the period from 25 May 2024 to 31 May 2025
1
Statutory information
M Liston Groundwork’s Ltd is a private company, limited by shares, registered in England and Wales, registration number 15741544. The registered office is 21 Bishop Luffa Close, Chichester, PO19 3LR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 25 May 2024 to 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 25 May 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% straight line
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 25 May 2024
-
Additions
9,000
At 31 May 2025
9,000
Depreciation
Charge for the period
1,800
At 31 May 2025
1,800
Net book value
At 31 May 2025
7,200
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M Liston Groundwork’s Ltd Notes to the Accounts for the period from 25 May 2024 to 31 May 2025
5
Debtors
2025
£
Amounts falling due within one year
Other debtors
425
6
Creditors: amounts falling due within one year
2025
£
Loans from directors
10,996
7
Average number of employees
During the period the average number of employees was 1.
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