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Select Interiors (Cheshire) Limited

Registered Number
04302052
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Select Interiors (Cheshire) Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | Brown, Carl Paul

Registered Address | Clarke Nicklin House Brooks Drive
| Cheadle Royal Business Park
| Cheadle
| SK8 3TD

Registered Number | 04302052 (England and Wales)

Select Interiors (Cheshire) Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 18,745 |  |  |  | 27,940
|  |  |  | 18,745 |  |  |  | 27,940
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 34,873 |  |  |  | - |  |
Debtors | 5 | 331,567 |  |  |  | 216,264 |  |
Cash at bank and on hand |  | 18,646 |  |  |  | 154,669 |  |
|  | 385,086 |  |  |  | 370,933 |  |
Prepayments and accrued income |  | - |  |  |  | 19,474 |  |
Creditors amounts falling due within one year | 6 | (275,056) |  |  |  | (264,461) |  |
Net current assets (liabilities) |  |  |  | 110,030 |  |  |  | 125,946
Total assets less current liabilities |  |  |  | 128,775 |  |  |  | 153,886
Creditors amounts falling due after one year | 7 |  |  | (26,105) |  |  |  | (44,782)
Provisions for liabilities | 9 |  |  | - |  |  |  | (6,012)
Net assets |  |  |  | 102,670 |  |  |  | 103,092
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 110 |  |  |  | 110
Profit and loss account |  |  |  | 102,560 |  |  |  | 102,982
Shareholders' funds |  |  |  | 102,670 |  |  |  | 103,092

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 April 2026, and are signed on its behalf by:
Brown, Carl Paul Director Registered Company No. 04302052

Select Interiors (Cheshire) Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined benefit pension plan
--- | ---
| The company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit that the employee will receive on retirement, usually dependent upon several factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan. The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date. The defined benefit obligation is calculated using the projected unit credit method. Annually the group engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds that are denominated in sterling and that have terms approximating the estimated period of the future payments('discount rate'). The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in accordance with the group's policy for similarly held assets. This includes the use of appropriate valuation techniques. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'remeasurement of net defined benefit liability'. The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises: the increase in pension benefit liability arising from employee service during the period; and the cost of plan introductions, benefit changes, curtailments and settlements.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 8
| Fixtures and fittings | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | 33 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 6

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 103,641 |  | 26,495 |  | 10,090 |  | 32,596 |  | 172,822
| Additions | - |  | 15,495 |  | - |  | 204 |  | 15,699
| Disposals | - |  | (26,495) |  | - |  | - |  | (26,495)
| At 31 March 25 | 103,641 |  | 15,495 |  | 10,090 |  | 32,800 |  | 162,026
| Depreciation and impairment
| At 01 April 24 | 90,685 |  | 21,779 |  | 8,392 |  | 24,026 |  | 144,882
| Charge for year | 12,956 |  | 3,874 |  | 424 |  | 2,924 |  | 20,178
| On disposals | - |  | (21,779) |  | - |  | - |  | (21,779)
| At 31 March 25 | 103,641 |  | 3,874 |  | 8,816 |  | 26,950 |  | 143,281
| Net book value
| At 31 March 25 | - |  | 11,621 |  | 1,274 |  | 5,850 |  | 18,745
| At 31 March 24 | 12,956 |  | 4,716 |  | 1,698 |  | 8,570 |  | 27,940

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 34,873 |  | -
| Total | 34,873 |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 325,618 |  | 203,310
| Other debtors | 5,949 |  | 12,954
| Total | 331,567 |  | 216,264

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 107,243 |  | 108,708
| Bank borrowings and overdrafts | 30,127 |  | 25,000
| Taxation and social security | 134,029 |  | 95,272
| Other creditors | 3,657 |  | 35,481
| Total | 275,056 |  | 264,461

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 26,105 |  | 44,782
| Total | 26,105 |  | 44,782

8. | Secured creditors
--- | ---
| The amounts of debts secured at the year end are £56,233 (2024 £69,782).

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 6,012
| Total | - |  | 6,012

10. | Directors advances, credits and guarantees
--- | ---
| During the year the company provided a guarantee for the property owned by Mr CP Brown for the purpose of leasing back to the company.

11. | Exceptional items
--- | ---
| During the year £80,000 of expenditure of exceptional size or incidence was recorded and related to a one-time lump sum pension payment. This was included in administrative expenses.