Registration number: 04304090

DE & K Lister & Son Limited

Contents

Company Information	1
Profit and Loss Account	2
Balance Sheet	3 to 4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 10

DE & K Lister & Son Limited

Company Information

Directors

Mrs CK Baldwin Mr DJ Lister

Company secretary

Mr DJ Lister

Registered office

104 Parkway Westhoughton Bolton Lancashire BL5 2RZ

Accountants

EKWilliams Accountants Limited 1 Pavilion Square Westhoughton Bolton BL5 3AJ

DE & K Lister & Son Limited

Profit and Loss Account for the Year Ended 30 September 2025

	Note	2025 £	2024 £
Turnover		842,278	768,578
Cost of sales		(598,188)	(539,354)
Gross profit		244,090	229,224
Administrative expenses		(132,703)	(125,849)
Operating profit		111,387	103,375
Other interest receivable and similar income		901	778
Profit before tax		112,288	104,153
Tax on profit		(26,762)	(23,894)
Profit for the financial year		85,526	80,259

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

DE & K Lister & Son Limited

(Registration number: 04304090)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	86,687	91,702
Current assets
Stocks	6	2,950	2,700
Debtors	7	9,104	7,818
Cash at bank and in hand		84,358	59,444
		96,412	69,962
Creditors: Amounts falling due within one year	8	(44,110)	(27,628)
Net current assets		52,302	42,334
Total assets less current liabilities		138,989	134,036
Provisions for liabilities		(2,292)	(2,865)
Net assets		136,697	131,171
Capital and reserves
Called up share capital		100	100
Retained earnings		136,597	131,071
Shareholders' funds		136,697	131,171

DE & K Lister & Son Limited

(Registration number: 04304090)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 April 2026 and signed on its behalf by:
 

......................................... Mr DJ Lister Company secretary and director

DE & K Lister & Son Limited

Statement of Changes in Equity for the Year Ended 30 September 2025

	Share capital £	Retained earnings £	Total £
At 1 October 2024	100	131,071	131,171
Profit for the year	-	85,526	85,526
Dividends	-	(80,000)	(80,000)
At 30 September 2025	100	136,597	136,697

	Share capital £	Retained earnings £	Total £
At 1 October 2023	100	111,812	111,912
Profit for the year	-	80,259	80,259
Dividends	-	(61,000)	(61,000)
At 30 September 2024	100	131,071	131,171

DE & K Lister & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
104 Parkway
Westhoughton
Bolton
Lancashire
BL5 2RZ

These financial statements were authorised for issue by the Board on 28 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

DE & K Lister & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Office equipment	20% reducing balance
Freehold property	2% straight line
Short leasehold property	10% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

DE & K Lister & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	3,000	3,000
At 30 September 2025	3,000	3,000
Amortisation
At 1 October 2024	3,000	3,000
At 30 September 2025	3,000	3,000
Carrying amount
At 30 September 2025	-	-

DE & K Lister & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and Machinery £	Total £
Cost or valuation
At 1 October 2024	80,244	16,850	48,745	145,839
At 30 September 2025	80,244	16,850	48,745	145,839
Depreciation
At 1 October 2024	-	16,850	37,287	54,137
Charge for the year	2,723	-	2,292	5,015
At 30 September 2025	2,723	16,850	39,579	59,152
Carrying amount
At 30 September 2025	77,521	-	9,166	86,687
At 30 September 2024	80,244	-	11,458	91,702

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	2,950	2,700

7

Debtors

Current	2025 £	2024 £
Prepayments	1,304	1,223
Other debtors	7,800	6,595
	9,104	7,818

DE & K Lister & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,697	1,403
Taxation and social security	27,335	24,648
Accruals and deferred income	1,350	1,200
Other creditors	12,728	377
	44,110	27,628