

	Company registration number:	15967711






LISTER EDGE LTD

REPORT OF THE DIRECTORS' AND

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 September 2025

LISTER EDGE LTD

BALANCE SHEET

AS AT 30 September 2025

2025

Notes

FIXED ASSETS

Tangible assets

1,755,504

CURRENT ASSETS

Debtors

222

Cash at bank and in hand

22,220

22,442

CREDITORS

Amounts falling due within one year

(7,799)

NET CURRENT ASSETS

14,643

TOTAL ASSETS LESS

CURRENT LIABILITIES

1,770,147

Creditors falling due after one year

(1,754,208)

NET ASSETS

15,939

CAPITAL AND RESERVES

Called-up equity share capital

Profit and loss account

15,937

SHAREHOLDERS FUNDS

15,939

For the period ending 30 September 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.

All the members have consented to the preparation of abridged financial statements for the period ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 4 June 2026 and signed on its behalf.

..........................................................................

I T MAYTUM

4 June 2026

The annexed notes form part of these financial statements.

LISTER EDGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

Accounting policies

Statutory information

The company is registered in England and Wales and its registered number is 15967711. The company is a private company limited by shares. Its registered office is 34 Napier Road, Bromley, Kent, BR2 9JA.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention (modified to include certain items at fair value) in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents rents receivable from property in the United Kingdom.

Financial assets

Fixed asset investments Investment properties are initially measured at transaction value including transaction costs and are subsequently revalued each year at fair value as determined by the company directors. Gains/(losses) are recognised in the Profit and Loss Account. Deferred taxation is provided on gains at the rate expected to apply when the property is sold.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax. Tax currently payable is based on taxable profit for the year and calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Employees

The average number of persons employed by the company (including directors) during the year was 2.



3.	Tangible fixed assets

		Total

	Cost
	Additions	1,755,504
	At end of period	1,755,504

	Net Book Value
	At end of period	1,755,504

Related Party Transactions

The leasehold property was purchased from the directors of the company on 29 October 2024 at a total cost of £1,755,504. The directors have confirmed they will not draw on their loan accounts to the company without giving twelve months notice.