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Registered number: 12419290 SELLING GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
SELLING GROUP LIMITED REGISTERED NUMBER: 12419290 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Investments | 4 |  | 200 |  | 200
|  |  | 200 |  | 200
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 429,804 |  | 61,726 |
Cash at bank and in hand | 6 | 100 |  | 8,174 |
|  | 429,904 |  | 69,900 |
Creditors: amounts falling due within one year | 7 | (70,004) |  | (70,000) |
Net current assets/(liabilities) |  |  | 359,900 |  | (100)
Total assets less current liabilities |  |  | 360,100 |  | 100
Net assets |  |  | £360,100 |  | £100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 360,000 |  | -
|  |  | £360,100 |  | £100
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SELLING GROUP LIMITED REGISTERED NUMBER: 12419290 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 7 November 2025.
L Selling
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
SELLING GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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 (2024 -2).
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SELLING GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
| Cost or valuation |
| At 1 July 2024 | 200
| At 30 June 2025 | £200
5. | Debtors
|  |  |  |  | 2025 | 2024
| Amounts owed by group undertakings | £429,804 | £61,726
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
| Cash at bank and in hand | 100 | 8,174
| Less: bank overdrafts | (4) | -
|  | £96 | £8,174
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Bank overdrafts | 4 | -
| Amounts owed to other participating interests | £70,000 | £70,000
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