Company No: 09411667 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

S Gharred

Registered office	15 Stratford Place
	London
	W1C 1BE
	United Kingdom

Company number

09411667 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Investments	3	712,200		714,200
		712,200		714,200
Current assets
Debtors	4	152,223		151,701
Cash at bank and in hand	5	209		233
		152,432		151,934
Creditors: amounts falling due within one year	6	( 191,707)		( 194,968)
Net current liabilities		(39,275)		(43,034)
Total assets less current liabilities		672,925		671,166
Net assets		672,925		671,166
Capital and reserves
Called-up share capital		3		3
Share premium account		637,727		637,727
Profit and loss account		35,195		33,436
Total shareholders' funds		672,925		671,166

The notes on pages 4 to 7 form part of these financial statements.

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Selwood Capital Services (UK) Ltd (registered number: 09411667) were approved and authorised for issue by the Director on 08 December 2025. They were signed on its behalf by:

S Gharred Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Selwood Capital Services (UK) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 15 Stratford Place, London, W1C 1BE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Borrowing costs

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Investments
Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	714,200
Disposals	( 2,000)
At 31 March 2025	712,200
Carrying value at 31 March 2025	712,200
Carrying value at 31 March 2024	714,200

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	152,223		151,000
Other debtors	0		701
	152,223		151,701

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	209		233
Less: Bank overdrafts	0		( 87)
	209		146

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts	0		87
Trade creditors	0		3,330
Amounts owed to Group undertakings	187,189		187,085
Accruals	3,600		3,600
Corporation tax	413		866
Other taxation and social security	505		0
	191,707		194,968

7. Related party transactions

At the Balance Sheet date, £152,223 was owed to the company and £187,189 owed from the company (2024: £151,000 owed to and £187,085 owed from) and are included in Debtors and Creditors respectively. The majority of intercompany transactions are made in Euros, all amounts disclosed are GBP equivalents.

8. Other operating income

	2025		2024
	£		£
Profit share from LLP	5,500		150,000

9. Ultimate controlling party

The company is under the control of Selwood Limited.