REGISTERED NUMBER: 08606487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SELECT COMMUNITY SUPPORT-SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L J Allsey

REGISTERED OFFICE:

Hamilton Davies House

117c Liverpool Road

Cadishead

Manchester

Greater Manchester

M44 5BG

REGISTERED NUMBER:

08606487 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

5

10,378

12,147

CURRENT ASSETS

Debtors

6

39,235

107,428

Cash at bank

326,837

191,889

366,072

299,317

CREDITORS

Amounts falling due within one year

7

51,826

46,504

NET CURRENT ASSETS

314,246

252,813

TOTAL ASSETS LESS CURRENT LIABILITIES

324,624

264,960

CREDITORS

Amounts falling due after more than one year

8

(35,905

)

(40,143

)

PROVISIONS FOR LIABILITIES

(2,595

)

(2,308

)

NET ASSETS

286,124

222,509

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

286,024

222,409

286,124

222,509

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

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

The director acknowledges her 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

Mrs L J Allsey - Director

1.	STATUTORY INFORMATION

Select Community Support-Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	COMPLIANCE WITH ACCOUNTING STANDARDS

These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the profit and loss account in the period in which they are incurred.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 25 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

5,814

24,963

8,236

39,013

Additions

-

-

1,691

1,691

At 31 July 2025

5,814

24,963

9,927

40,704

DEPRECIATION

At 1 August 2024

4,091

17,975

4,800

26,866

Charge for year

431

1,747

1,282

3,460

At 31 July 2025

4,522

19,722

6,082

30,326

NET BOOK VALUE

At 31 July 2025

1,292

5,241

3,845

10,378

At 31 July 2024

1,723

6,988

3,436

12,147

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

37,653

107,428

Other debtors

1,582

-

39,235

107,428

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Tax

35,701

25,675

Social security and other taxes

11,952

11,061

Other creditors

2,373

7,968

Accrued expenses

1,800

1,800

51,826

46,504

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Directors loan account

35,905

40,143