IRIS Accounts Production v26.1.10.61 09390100 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09390100 2025-03-31 09390100 2026-03-31 09390100 2025-04-01 2026-03-31 09390100 2024-03-31 09390100 2024-04-01 2025-03-31 09390100 2025-03-31 09390100 ns15:EnglandWales 2025-04-01 2026-03-31 09390100 ns14:PoundSterling 2025-04-01 2026-03-31 09390100 ns10:Director1 2025-04-01 2026-03-31 09390100 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09390100 ns10:SmallEntities 2025-04-01 2026-03-31 09390100 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 09390100 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 09390100 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09390100 ns10:FullAccounts 2025-04-01 2026-03-31 09390100 ns10:Director2 2025-04-01 2026-03-31 09390100 ns10:Director3 2025-04-01 2026-03-31 09390100 ns10:RegisteredOffice 2025-04-01 2026-03-31 09390100 ns5:CurrentFinancialInstruments 2026-03-31 09390100 ns5:CurrentFinancialInstruments 2025-03-31 09390100 ns5:Non-currentFinancialInstruments 2026-03-31 09390100 ns5:Non-currentFinancialInstruments 2025-03-31 09390100 ns5:ShareCapital 2026-03-31 09390100 ns5:ShareCapital 2025-03-31 09390100 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 09390100 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09390100 ns5:LandBuildings 2025-03-31 09390100 ns5:PlantMachinery 2025-03-31 09390100 ns5:LandBuildings 2025-04-01 2026-03-31 09390100 ns5:PlantMachinery 2025-04-01 2026-03-31 09390100 ns5:LandBuildings 2026-03-31 09390100 ns5:PlantMachinery 2026-03-31 09390100 ns5:LandBuildings 2025-03-31 09390100 ns5:PlantMachinery 2025-03-31 09390100 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 09390100 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 09390100 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| SELWAY PACKAGING & STORAGE LTD |

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

Company Information | 1 |

Accountants' Report | 2 |

Statement of Financial Position | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 8

SELWAY PACKAGING & STORAGE LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr P M Selway

| Ms L S Selway

| Mrs K L Tredell

| REGISTERED OFFICE: | First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

| REGISTERED NUMBER: | 09390100 (England and Wales)

| ACCOUNTANTS: | Seymour Taylor Limited

| First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SELWAY PACKAGING & STORAGE LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Selway Packaging & Storage Ltd for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Selway Packaging & Storage Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Selway Packaging & Storage Ltd and state those matters that we have agreed to state to the Board of Directors of Selway Packaging & Storage Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Selway Packaging & Storage Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Selway Packaging & Storage Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Selway Packaging & Storage Ltd. You consider that Selway Packaging & Storage Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Selway Packaging & Storage Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

26 June 2026

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 83,056 |  | 101,282 |  |

CURRENT ASSETS

Stocks | 8,341 |  | 14,139 |  |

Debtors | 5 | 5,201 |  | 26,957 |  |

Cash at bank | 19,914 |  | 13,539 |  |

33,456 |  | 54,635 |  |

CREDITORS

Amounts falling due within one year | 6 | 71,205 |  | 59,678 |  |

NET CURRENT LIABILITIES | (37,749 | ) | (5,043 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,307 |  | 96,239 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (100,000 | ) | (154,940 | ) |

PROVISIONS FOR LIABILITIES | (5,333 | ) | (4,527 | ) |

NET LIABILITIES | (60,026 | ) | (63,228 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (60,126 | ) | (63,328 | ) |

(60,026 | ) | (63,228 | ) |

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.

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

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 26 June 2026 and were signed on its behalf by:

Mrs K L Tredell - Director

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Selway Packaging and Storage is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE. The registered number is 09390100.

| The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates. All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on the going concern basis. Although at the statement of financial position date the company had net liabilities of £60,026 (2025: £63,228), the directors believe it is appropriate for the financial statements to be prepared on this basis. The company is able to rely on the support of its shareholders.

| 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

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| The company assesses at each reporting date whether tangible fixed assets are impaired.

| Depreciation

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimate useful life:

| Asset class |  |  | Depreciation method and rate |  |

| Short leasehold |  | - |  | Straight line over 10 years |  |

| Plant and machinery |  | - |  | 20% on reducing balance |  |

| Fixtures and fittings |  | - |  | 20% on reducing balance |  |

| Motor vehicles |  | - |  | 20% on reducing balance |  |

| Office equipment |  | - |  | Straight line over 3 years |  |

| Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

| Provision is made for damaged, obsolete and slow-moving stock where appropriate.

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

| Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years.

| Deferred tax

| Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

| Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

| 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.

| Pension costs and other post-retirement benefits

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

| Loans and borrowings

| Interest-bearing loans and borrowings are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method, less any impairment losses.

| Loans and borrowing that are due within one year are not discounted to present value.

| Financial instruments

| The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 241,487 |  | 167,103 |  | 408,590 |  |

| Additions | 11,381 |  | 2,213 |  | 13,594 |  |

| At 31 March 2026 | 252,868 |  | 169,316 |  | 422,184 |  |

| DEPRECIATION

| At 1 April 2025 | 164,031 |  | 143,277 |  | 307,308 |  |

| Charge for year | 25,287 |  | 6,533 |  | 31,820 |  |

| At 31 March 2026 | 189,318 |  | 149,810 |  | 339,128 |  |

| NET BOOK VALUE

| At 31 March 2026 | 63,550 |  | 19,506 |  | 83,056 |  |

| At 31 March 2025 | 77,456 |  | 23,826 |  | 101,282 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 5,201 |  | 25,857 |  |

| Other debtors | - |  | 1,100 |  |

5,201 |  | 26,957 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 1,040 |  | 7,527 |  |

| Taxation and social security | 29,230 |  | 22,533 |  |

| Other creditors | 40,935 |  | 29,618 |  |

71,205 |  | 59,678 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 100,000 |  | 154,940 |  |

SELWAY PACKAGING & STORAGE LTD (REGISTERED NUMBER: 09390100)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  | 2026 |  | 2025 |  |

|  | value: |  | £ |  | £ |  |

| 2000 |  | Ordinary A 1p |  | £0.01 |  | 20 |  | 20 |  |

| 4000 |  | Ordinary B 1p |  | £0.01 |  | 40 |  | 40 |  |

| 4000 |  | Ordinary C 1p |  | £0.01 |  | 40 |  | 40 |  |

|  | 100 |  | 100 |  |

9. | RELATED PARTY TRANSACTIONS

| Other transactions with directors

| At the end of the financial year, £133,548 (2025: £178,940) was owed to the director, Mrs L Selway. Of the total loan £33,548 (2025: £24,000) is included in creditors due within one year and £100,000 (2025: £154,940) is included in creditors due after more than a year. Interest at a commercial rate is chargeable at the discretion of the directors.

| The property from which the company operates is owned 50% by Mrs L Selway and 50% by the pension scheme of Mrs L Selway. During the year, a total of £33,250 (2025: £33,250) rent was charged and any unpaid amounts are included in the balance above.