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Registration number: 07267983

J R Lister Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2026

J R Lister Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

J R Lister Limited

(Registration number: 07267983)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Cash at bank and in hand |  | 1,120 | 1,120
Creditors: Amounts falling due within one year | 4 | (640) | (617)
Net assets |  | 480 | 503
Capital and reserves |  |  |
Called up share capital | 5 | 1 | 1
Retained earnings |  | 479 | 502
Shareholders' funds |  | 480 | 503

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 2 May 2026

Mr J R Lister Director |  |

J R Lister Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the director on 2 May 2026.

2 | Accounting policies

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 and after eliminating sales within the company.

Tax

The tax expense for the period comprises current 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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 1).

J R Lister Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 17 | 19
Taxation and social security |  | 623 | 598
|  | 640 | 617

5 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1