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# LISWARD LTD

Company Registration Number
13775502
(England and Wales)

## Audit Exempt Micro-Entity Accounts

For the Year Ended 31 December 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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# LISWARD LTD

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-7

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# LISWARD LTD

## Balance sheet

As at 31 December 2025

| 2025 £ | 2024 £
Current assets | 1,430 | 900
Creditors: amounts falling due within one year | (2,974) | 0
Net current assets (liabilities) | (1,544) | 900
Total assets less current liabilities | (1,544) | 900
Total net assets (liabilities) | (1,544) | 900
Capital and reserves | (1,544) | 900

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# LISWARD LTD

## Balance sheet continued

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

Directors' 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;
- The directors acknowledge their 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 14 April 2026.

MANLEY, Kevin
Director

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# LISWARD LTD

## Notes to the Financial Statements

for the Year Ended 31 December 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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# LISWARD LTD

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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# LISWARD LTD

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 1

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