Lister Square (No. 230) Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SC540424 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2019

FOR

LISTER SQUARE (NO. 230) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M M Beveridge

D W Carmichael

R I Gordon

I Wilson

SECRETARY:

Morton Fraser Secretaries Limited

REGISTERED OFFICE:

5th Floor Quartermile Two

2 Lister Square

Edinburgh

EH3 9GL

REGISTERED NUMBER:

SC540424 (Scotland)

AUDITORS:

Consilium Audit Limited (Statutory Auditor)

169 West George Street

Glasgow

G2 2LB

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Cash at bank

3

3

NET CURRENT ASSETS

3

3

TOTAL ASSETS LESS CURRENT LIABILITIES

4

4

CAPITAL AND RESERVES

Called up share capital

5

4

4

SHAREHOLDERS' FUNDS

4

4

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 on 4 December 2019 and were signed on its behalf by:

I Wilson - Director

1.	STATUTORY INFORMATION

Lister Square (No. 230) Limited is a private company, limited by shares , registered in Scotland. The company's registered

number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Lister Square (No. 230) Limited as an individual Company and do not

contain consolidated financial information as the parent of a group. The Company is exempt under Section 399(2A) of the

Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment, if such impairment is

deemed to be of a permanent nature.

Financial instruments

The Company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments,

according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at

principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the

outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of

its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated

financial instrument.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2018 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2018

and 31 March 2019

1

NET BOOK VALUE

At 31 March 2019

1

At 31 March 2018

1

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2019

2018

value:

£

£

4

Ordinary

£1

4

4

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Holt (Senior Statutory Auditor)

for and on behalf of Consilium Audit Limited (Statutory Auditor)

7.	CONTINGENT LIABILITIES

The Company is subject to a floating charge relating to the secured debt of Lister Square (No. 5) Limited. As at the 31 March

2019 the secured debt amounts to £3,452,305 (2018: £3,678,568).

8.	RELATED PARTY DISCLOSURES

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial

Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly

owned subsidiaries within the group.

No further transactions with related parties were undertaken such as are required to be disclosed under the provisions of

Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard' applicable in the UK and

Republic of Ireland.

9.	ULTIMATE CONTROLLING PARTY

The Company is under the control of the directors throughout the current and previous year. No individual shareholder has

a controlling interest.