LISTER HORSFALL LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Watson Buckle Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.”

Group structure

1. LISTER HORSFALL LIMITED · parent
   1. Lister Horsfall (Ilkley) Limited 100%

Significant events

• “Lister Horsfall Limited is an established family run business, now in its fourth generation, who specialising in fine jewellery and diamonds and pride themselves with quality and expertise. We have one of the best selections of quality Swiss watch brands in the North of England and an established after-sales and service department.”
• “In Halifax we have planned to close our second showroom which is a dedicated jewellery showroom and consolidate our jewellery and watch offering into our expanded Halifax flagship store. We are excited to open our significantly expanded redeveloped Halifax store in late 2024, which will feature a dedicated Rolex lounge, dedicated brand areas for Breitling and Tudor, a larger area to showcase wider range of iconic time pieces, greater range of high-end jewellery and the introduction of a new bridal suite where customers can relax and enjoy personalised shopping consultations.”
• “Our Ilkley store is in process of having an expansion in their Rolex area to create a more personalised customer interaction. The store will over the next 12 months continue to have a redesign and refresh of our watch and jewellery shop floor.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +3.9%

  £14,167,788 → £14,725,792

  highest in 3 filed years

• Cash

  -19.8%

  £511,147 → £410,083

  lowest in 3 filed years

• Net assets

  -67.1%

  £6,079,014 → £1,998,374

  lowest in 3 filed years

• Employees

  +4%

  25 → 26

  highest in 3 filed years

• Operating profit

  -5.6%

  £2,274,349 → £2,146,000

• Profit before tax

  -8.7%

  £2,259,397 → £2,063,831

• Wages

  +17.8%

  £762,937 → £898,746

  highest in 3 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers