Registered number
03326187
Lister Court Freeholders Limited
Filleted Accounts
30 September 2025

Lister Court Freeholders Limited
Registered number: | 03326187
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 35,906 |  |  | 35,906
Current assets
Debtors | 4 |  | 67 |  |  | 67
Cash at bank and in hand |  |  | 448 |  |  | 1,022
|  |  | 515 |  |  | 1,089
Creditors: amounts falling due within one year | 5 |  | (676) |  |  | (918)
Net current (liabilities)/assets |  |  |  | (161) |  |  | 171
Net assets |  |  |  | 35,745 |  |  | 36,077
Capital and reserves
Called up share capital |  |  |  | 180 |  |  | 180
Share premium |  |  |  | 37,070 |  |  | 37,070
Profit and loss account |  |  |  | (1,505) |  |  | (1,173)
Shareholders' funds |  |  |  | 35,745 |  |  | 36,077
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J M Solomons
Director
Approved by the board on 2 March 2026

Lister Court Freeholders Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 October 2024 | 35,906
| At 30 September 2025 | 35,906
| Depreciation
| At 30 September 2025 | -
| Net book value
| At 30 September 2025 | 35,906
| At 30 September 2024 | 35,906
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 67 |  | 67
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 68 |  | 67
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | (178) |  | 178
| Other creditors | 786 |  | 673
|  |  |  |  |  | 676 |  | 918
6 | Controlling party
| Godstone Road (No 28) Lesees Limited (Company Registered Number 00669906) was formed in 1960 to undertake the management and administration of the blocks of flats and garages at Lister Court. It has Directors and Shareholders in common with Lister Court Freeholders Limited. The Ground Rent receivable from Godstone Road (No 28) Lessees Limited is £357 of which £nil is owed at 30 September 2024 (£nil at 30 September 2023). The inter-company balance due from Godstone Road (no 28) Lessees Limited as at 30 September 2024 is in credit by £178, this is due to an accidental overpayment during the year being treated as deferred income, and a compensation balance of £130 which Lister Court is taking care of on behalf of the Directors and Shareholders (£nil at 30 September 2023).
7 | Other information
| Lister Court Freeholders Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 2 Lister Court
| 28 Godstone Road
| Purley
| Surrey
| CR8 2JY

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