IRIS Accounts Production v26.1.10.61 14757802 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14757802 2025-03-31 14757802 2026-03-31 14757802 2025-04-01 2026-03-31 14757802 2024-03-31 14757802 2024-04-01 2025-03-31 14757802 2025-03-31 14757802 ns15:EnglandWales 2025-04-01 2026-03-31 14757802 ns14:PoundSterling 2025-04-01 2026-03-31 14757802 ns10:Director1 2025-04-01 2026-03-31 14757802 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14757802 ns10:SmallEntities 2025-04-01 2026-03-31 14757802 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14757802 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 14757802 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14757802 ns10:FullAccounts 2025-04-01 2026-03-31 14757802 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 14757802 ns10:Director2 2025-04-01 2026-03-31 14757802 ns10:RegisteredOffice 2025-04-01 2026-03-31 14757802 ns5:CurrentFinancialInstruments 2026-03-31 14757802 ns5:CurrentFinancialInstruments 2025-03-31 14757802 ns5:ShareCapital 2026-03-31 14757802 ns5:ShareCapital 2025-03-31 14757802 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 14757802 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 14757802 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 14757802 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SELLAR AND SELLAR LTD

SELLAR AND SELLAR LTD (REGISTERED NUMBER: 14757802)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

SELLAR AND SELLAR LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mrs A H Sellar

| Mr M Sellar

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 14757802 (England and Wales)

| ACCOUNTANTS: | mgr SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

SELLAR AND SELLAR LTD (REGISTERED NUMBER: 14757802)

BALANCE SHEET

31 MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 250,000 |  | 250,000 |  |

CREDITORS

Amounts falling due within one year | 5 | (251,820 | ) | (250,794 | ) |

NET CURRENT LIABILITIES | (1,820 | ) | (794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,820 | ) | (794 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (1,920 | ) | (894 | ) |

SHAREHOLDERS' FUNDS | (1,820 | ) | (794 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 May 2026 and were signed on its behalf by:

Mrs A H Sellar - Director

SELLAR AND SELLAR LTD (REGISTERED NUMBER: 14757802)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Sellar and Sellar 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. | 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.

| The directors report net current liabilities at the balance sheet date of £1,820 (2025: £794). They will continue to support the company and believe that it is appropriate for the financial statements to be prepared on a going concern basis.

| 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 2 (2025 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed by related parties | 250,000 |  | 250,000 |  |

SELLAR AND SELLAR LTD (REGISTERED NUMBER: 14757802)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 974 |  | 294 |  |

| Other creditors | 250,846 |  | 250,500 |  |

251,820 |  | 250,794 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

7. | RELATED PARTY DISCLOSURES

| STL Property Developments Limited

| A company controlled by the brother of once of the directors.

| Last year, the company advanced an interest free loan of £250,000 to STL Property Developments Limited.

| 31.3.26 |  | 31.3.25

£ | £ |

| Amount due from related party at the balance sheet date | 250,000 |  | 250,000 |  |