Registration number: 07229589

Listria Lodge Limited

Contents
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Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Listria Lodge Limited

Company Information
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Director

S Edelson

Registered office

Abbey House 342 Regents Park Road N3 2LJ

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Listria Lodge Limited

(Registration number: 07229589)
Balance Sheet as at 30 April 2026
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	Note	2026 £		2025 £
Fixed assets
Tangible assets	3		1,854,679		1,854,679
Current assets
Debtors	4	-		79,607
Cash at bank and in hand		222,279		141,901
		222,279		221,508
Creditors: Amounts falling due within one year	5	(193,035)		(250,724)
Net current assets/(liabilities)			29,244		(29,216)
Total assets less current liabilities			1,883,923		1,825,463
Creditors: Amounts falling due after more than one year	5		(1,143,045)		(1,143,045)
Net assets			740,878		682,418
Capital and reserves
Called up share capital	6	2		2
Retained earnings		740,876		682,416
Shareholders' funds			740,878		682,418

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 her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 September 2026
 

S Edelson

Director

Listria Lodge Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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1	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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Going concern

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 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.

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
Furniture and fittings	25% reducing balance

Listria Lodge Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

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

Listria Lodge Limited

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

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	1,854,679	12,217	1,866,896
At 30 April 2026	1,854,679	12,217	1,866,896
Depreciation
At 1 May 2025	-	12,217	12,217
At 30 April 2026	-	12,217	12,217
Carrying amount
At 30 April 2026	1,854,679	-	1,854,679
At 30 April 2025	1,854,679	-	1,854,679

Included within the net book value of land and buildings above is £1,854,679 (2025 - £1,854,679) in respect of freehold land and buildings.
 

4

Debtors

Current	2026 £	2025 £
Trade debtors	-	79,607
	-	79,607

Listria Lodge Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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5

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Directors current account		176,961	240,235
Taxation and social security		15,976	13,227
Other creditors		98	(2,738)
		193,035	250,724
Due after one year
Directors loan account		1,143,045	1,143,045

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Directors loan account	1,143,045	1,143,045

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2