REGISTERED NUMBER: 07307145 (England and Wales)

Financial Statements for the Year Ended 31st July 2025

for

Sellars Construction Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Callum M Sellars

Carol E Sellars

REGISTERED OFFICE:

Estate Cottage

Ashworth

Rochdale

Lancashire

OL11 5UP

REGISTERED NUMBER:

07307145 (England and Wales)

ACCOUNTANT:

Frazer Waite Desmier Limited

Peine House

Hind Hill Street

Heywood

Lancashire

OL10 1JZ

FIXED ASSETS

Tangible assets

3

23,837

31,799

CURRENT ASSETS

Stocks

63,474

59,326

Debtors

28,640

20,742

Cash at bank

1,061,068

482,451

1,153,182

562,519

CREDITORS

Amounts falling due within one year

606,584

242,852

NET CURRENT ASSETS

546,598

319,667

TOTAL ASSETS LESS CURRENT LIABILITIES

570,435

351,466

CREDITORS

Amounts falling due after more than one year

4,167

14,167

NET ASSETS

566,268

337,299

CAPITAL AND RESERVES

Called up share capital

4

100

100

Retained earnings

5

566,168

337,199

SHAREHOLDERS' FUNDS

566,268

337,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31st July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 and authorised for issue on 16th September 2025 and were signed on its behalf by:

Callum M Sellars - Director

1.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st August 2024

and 31st July 2025

65,944

DEPRECIATION

At 1st August 2024

34,145

Charge for year

7,962

At 31st July 2025

42,107

NET BOOK VALUE

At 31st July 2025

23,837

At 31st July 2024

31,799

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

5.

RESERVES

Retained

earnings

£

At 1st August 2024

337,199

Profit for the year

276,969

Dividends

(48,000

)

At 31st July 2025

566,168

6.	ULTIMATE CONTROLLING PARTY

The directors control the company.