Listers Building Contractors (Lincoln) - Accounts to registrar (filleted)

REGISTERED NUMBER: 09727327 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LISTERS BUILDING CONTRACTORS (LINCOLN)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Lister

Mrs I C Lister

REGISTERED OFFICE:

Mullberry Lodge

Main Street

Boothby Graffoe

LINCOLN

Lincolnshire

LN5 0LE

REGISTERED NUMBER:

09727327 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

13,297

11,829

13,297

11,829

CURRENT ASSETS

Stocks

-

68,119

Debtors

6

508,626

443,388

Cash at bank

11,629

112

520,255

511,619

CREDITORS

Amounts falling due within one year

7

203,995

198,303

NET CURRENT ASSETS

316,260

313,316

TOTAL ASSETS LESS CURRENT
LIABILITIES

329,557

325,145

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

329,457

325,045

SHAREHOLDERS' FUNDS

329,557

325,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mrs I C Lister - Director

Mr R T Lister - Director

1.	STATUTORY INFORMATION

Listers Building Contractors (Lincoln) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of goods and services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

This amount has now been fully written off.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

3,500

AMORTISATION

At 1 November 2024

and 31 October 2025

3,500

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 November 2024

22,678

308

2,850

25,836

Additions

-

3,774

At 31 October 2025

22,678

308

6,624

29,610

DEPRECIATION

At 1 November 2024

11,454

150

2,403

14,007

Charge for year

1,688

32

586

2,306

At 31 October 2025

13,142

182

2,989

16,313

NET BOOK VALUE

At 31 October 2025

9,536

126

3,635

13,297

At 31 October 2024

11,224

158

447

11,829

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

75,244

6,295

Other debtors

432,000

VAT

-

3,962

Prepayments and accrued income

1,382

1,131

508,626

443,388

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

9,987

18,879

Corporation tax

289

-

Social security and other taxes

612

742

VAT

2,015

-

Directors' current accounts

190,044

177,764

Accruals and deferred income

1,048

918

203,995

198,303

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 November 2024

325,045

Profit for the year

5,412

Dividends

(1,000

)

At 31 October 2025

329,457

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors, Mr R T Lister and Mrs I C Lister, charged the company £312 (2024 - £312) for use of home as office.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2024 - £1,000) were paid to the directors .

At 31 October 2025 there was a balance owing by the company to the directors, Mr R T Lister and Mrs I C Lister of £190,044 (2024 - £177,764).

This balance has been shown in Creditors.

Also included in Debtors is a balance of £432,000 (2024 - £432,000) due from ASH Country Homes Ltd. This company is 50% owned and controlled by Mr R Lister, director of Listers Building Contractors (Lincoln) Ltd.

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors, Mr R T Lister and Mrs I C Lister, who between them hold 100% of the issued share capital.