REGISTERED NUMBER: 00330675 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Selton & Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Kara

H Kara

A R Kara

SECRETARY:

H Kara

REGISTERED OFFICE:

41 Twyford Avenue

London

N2 9NU

REGISTERED NUMBER:

00330675 (England and Wales)

ACCOUNTANTS:

C B Davis

41 Twyford Avenue

London

N2 9NU

FIXED ASSETS

Tangible assets

4

5,393

11,881

CURRENT ASSETS

Debtors

5

58,349

34,609

Cash at bank

179,711

223,812

238,060

258,421

CREDITORS

Amounts falling due within one year

6

(221,675

)

(238,304

)

NET CURRENT ASSETS

16,385

20,117

TOTAL ASSETS LESS CURRENT LIABILITIES

21,778

31,998

CREDITORS

Amounts falling due after more than one year

7

(8,776

)

(19,106

)

NET ASSETS

13,002

12,892

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

12,002

11,892

SHAREHOLDERS' FUNDS

13,002

12,892

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 May 2026 and were signed on its behalf by:

H Kara - Director

A R Kara - Director

1.	STATUTORY INFORMATION

Selton & Company Limited 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.	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 etc

-

20% on reducing balance and 10% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

49,388

DEPRECIATION

At 1 January 2025

37,507

Charge for year

6,488

At 31 December 2025

43,995

NET BOOK VALUE

At 31 December 2025

5,393

At 31 December 2024

11,881

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

56,274

10,442

Other debtors

2,075

24,167

58,349

34,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

198,543

208,246

Taxation and social security

11,224

18,628

Other creditors

11,908

11,430

221,675

238,304

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

8,776

19,106

8.	ULTIMATE CONTROLLING PARTY

During the current and previous year the company was controlled by the directors who together own 90% of the issued share capital of the company.