Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30true2falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01No description of principal activity2false 12419290 2023-07-01 2024-06-30 12419290 2022-07-01 2023-06-30 12419290 2024-06-30 12419290 2023-06-30 12419290 c:Director2 2023-07-01 2024-06-30 12419290 d:CurrentFinancialInstruments 2024-06-30 12419290 d:CurrentFinancialInstruments 2023-06-30 12419290 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12419290 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12419290 d:ShareCapital 2024-06-30 12419290 d:ShareCapital 2023-06-30 12419290 c:FRS102 2023-07-01 2024-06-30 12419290 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12419290 c:FullAccounts 2023-07-01 2024-06-30 12419290 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12419290 6 2023-07-01 2024-06-30 12419290 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 12419290














SELLING GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 JUNE 2024

 
SELLING GROUP LIMITED
REGISTERED NUMBER: 12419290

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note

Fixed assets
  

Investments
 4 
200
200

  
200
200

Current assets
  

Debtors: amounts falling due within one year
 5 
61,726
63,890

Cash at bank and in hand
 6 
8,174
6,010

  
69,900
69,900

Creditors: amounts falling due within one year
 7 
(70,000)
(70,000)

Net current liabilities
  
 
 
(100)
 
 
(100)

Total assets less current liabilities
  
100
100

  

Net assets
  
£100
£100


Capital and reserves
  

Called up share capital 
  
100
100

  
£100
£100


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 January 2025.




L Selling
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SELLING GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Selling Group Limited is a private company limited by share and incorporated in England and Wales. The company number is 12419290. The registered office address is Henwood House, Henwood, Ashford, Kent TN24 8DH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 -2).

Page 2

 
SELLING GROUP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Fixed asset investments





Investments in subsidiary companies



Cost or valuation


At 1 July 2023
200



At 30 June 2024
£200





5.


Debtors

2024
2023


Amounts owed by group undertakings
£61,726
£63,890



6.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
£8,174
£6,010



7.


Creditors: Amounts falling due within one year

2024
2023

Amounts owed to other participating interests
£70,000
£70,000



Page 3