J.D. Lister (Furnishers) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01137977

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		241,007		226,833

			241,007		226,833
CURRENT ASSETS
Stocks	5	507,721		558,166
Debtors	6	587,803		391,564
Investments	7	50,000		50,000
Cash at bank and in hand		425,000		577,312

		1,570,524		1,577,042
Creditors: Amounts Falling Due Within One Year	8	(746,016 )		(738,763 )

NET CURRENT ASSETS (LIABILITIES)			824,508		838,279

TOTAL ASSETS LESS CURRENT LIABILITIES			1,065,515		1,065,112

Creditors: Amounts Falling Due After More Than One Year	9		-		(7,500 )

NET ASSETS			1,065,515		1,057,612

CAPITAL AND RESERVES
Called up share capital	10		20,000		20,000
Profit and Loss Account			1,045,515		1,037,612

SHAREHOLDERS' FUNDS			1,065,515		1,057,612

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J.D. Lister (Furnishers) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

P J Lister

Director

27/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J.D. Lister (Furnishers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01137977 . The registered office is 2 Snape Road, Clay Flatts Trading Estate, Workington, United Kingdom, CA14 2TQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line
Motor Vehicles	20% straight line
Computer Equipment	15% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2025: 26)

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J.D. Lister (Furnishers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	234,501	96,298	130,159	460,958
Additions	-	42,090	2,282	44,372
Disposals	-	(60,298 )	(708 )	(61,006 )

As at 31 January 2026	234,501	78,090	131,733	444,324

Depreciation
As at 1 February 2025	67,230	51,857	115,038	234,125
Provided during the period	4,818	13,103	3,355	21,276
Disposals	-	(51,857 )	(227 )	(52,084 )

As at 31 January 2026	72,048	13,103	118,166	203,317

Net Book Value
As at 31 January 2026	162,453	64,987	13,567	241,007

As at 1 February 2025	167,271	44,441	15,121	226,833

5. Stocks

	2026	2025
	£	£
Stock	507,721	558,166

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	26,741	21,885
Other debtors	89,776	20,236

	116,517	42,121
Due after more than one year
Amounts owed by participating interests	471,286	349,443

	587,803	391,564

7. Current Asset Investments

	2026	2025
	£	£
Unlisted investments	50,000	50,000

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J.D. Lister (Furnishers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	189,254	213,387
Bank loans and overdrafts	7,500	46,675
Other creditors	482,769	416,818
Taxation and social security	66,493	61,883

	746,016	738,763

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	7,500

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20,000	20,000

11. Related Party Transactions

During the year ended 31 January 2026, the company maintained loan balances with two companies under common control. The loans are unsecured, interest free, repayable on demand. Total amount outstanding and due from these related companies was £471,286. (2025: £349,443.)

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