REGISTERED NUMBER: SC116330 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Selan Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Selway

E Selway

P Selway

SECRETARY:

E Selway

REGISTERED OFFICE:

30/32 Union Street

Broughty Ferry

Dundee

REGISTERED NUMBER:

SC116330 (Scotland)

ACCOUNTANTS:

D.J. Martin & Co.

40/42 Brantwood Avenue

Dundee

Tayside

DD3 6EW

FIXED ASSETS

Tangible assets

4

110,845

120,572

CURRENT ASSETS

Debtors

5

80,782

66,093

Cash at bank and in hand

173,959

58,168

254,741

124,261

CREDITORS

Amounts falling due within one year

6

164,753

50,682

NET CURRENT ASSETS

89,988

73,579

TOTAL ASSETS LESS CURRENT LIABILITIES

200,833

194,151

PROVISIONS FOR LIABILITIES

50,535

50,535

NET ASSETS

150,298

143,616

CAPITAL AND RESERVES

Called up share capital

6,000

6,000

Retained earnings

144,298

137,616

SHAREHOLDERS' FUNDS

150,298

143,616

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 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.

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 29 April 2026 and were signed on its behalf by:

G Selway - Director

1.	STATUTORY INFORMATION

Selan Design Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

366,260

51,969

162,530

30,942

611,701

Additions

12,880

-

-

-

12,880

At 31 July 2025

379,140

51,969

162,530

30,942

624,581

DEPRECIATION

At 1 August 2024

268,274

44,505

149,342

29,008

491,129

Charge for year

16,200

1,099

4,695

613

22,607

At 31 July 2025

284,474

45,604

154,037

29,621

513,736

NET BOOK VALUE

At 31 July 2025

94,666

6,365

8,493

1,321

110,845

At 31 July 2024

97,986

7,464

13,188

1,934

120,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

74,198

59,509

Other debtors

6,584

6,584

80,782

66,093

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

71,255

15,390

Taxation and social security

21,226

3,637

Other creditors

72,272

31,655

164,753

50,682