Company registration number 05842522 (England and Wales)
SELF SELECT DISTRIBUTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SELF SELECT DISTRIBUTION LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 10
SELF SELECT DISTRIBUTION LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
921
921
Tangible assets
4
482,378
486,148
Investments
5
72
72
483,371
487,141
Current assets
Debtors
6
603,178
567,869
Cash at bank and in hand
566,436
663,078
1,169,614
1,230,947
Creditors: amounts falling due within one year
7
(431,458)
(432,236)
Net current assets
738,156
798,711
Total assets less current liabilities
1,221,527
1,285,852
Creditors: amounts falling due after more than one year
8
(100,375)
(134,413)
Provisions for liabilities
(4,109)
(10,800)
Net assets
1,117,043
1,140,639
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,116,943
1,140,539
Total equity
1,117,043
1,140,639
SELF SELECT DISTRIBUTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
S Leece
Director
Company registration number 05842522 (England and Wales)
SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Self Select Distribution Limited is a private company limited by shares incorporated in England and Wales. The registered office is Distribution House, Unit 3 Bridgebank Industrial Estate, Taylor Street, Horwich, Bolton, Lancashire, BL6 7PD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Vehicle registration plates
No amortisation charged
SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
No depreciation charged
Plant and machinery, equipment
25/33% straight line method
Fixtures and fittings
25% straight line method
Motor vehicles
25% straight line method

No depreciation has been charged on the freehold land and buildings. This is based on the market value of the land and buildings being in excess of the cost.

The directors believe that depreciating the land and buildings would therefore be inappropriate and would be misleading in respect of the carrying vale of the land and buildings held.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax is recognised in respect of all timing differences which have originated but not reversed at the balance sheet date. Timing differences are differences between taxable profits and the results as stated in the financial statements which arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.
A net deferred tax asset is regarded as recoverable and therefore recognised only when it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of underlying timing differences can be deducted.
Deferred tax is not recognised when fixed assets are revalued unless by the balance sheet date there is a binding agreement to sell the revalued asset and the resulting gain or loss has been recognised in the financial statements. Neither is deferred tax recognised when fixed assets are sold and it is more likely than not that the taxable gain will be rolled over, being charged to tax only if and when the replacement assets are sold.
Deferred tax is measured at the average tax rates which are expected to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws which have been enacted or substantively enacted by the balance sheet date. Deferred tax is measured on a non - discounted basis.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
22
SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
3
Intangible fixed assets
Vehicle registration plates
£
Cost
At 1 January 2025 and 31 December 2025
921
Amortisation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
921
At 31 December 2024
921
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery, equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
430,334
199,546
33,237
105,529
768,646
Additions
-
0
1,914
-
0
27,041
28,955
Disposals
-
0
-
0
-
0
(19,700)
(19,700)
At 31 December 2025
430,334
201,460
33,237
112,870
777,901
Depreciation and impairment
At 1 January 2025
-
0
193,972
30,701
57,825
282,498
Depreciation charged in the year
-
0
2,666
1,289
20,664
24,619
Eliminated in respect of disposals
-
0
-
0
-
0
(11,594)
(11,594)
At 31 December 2025
-
0
196,638
31,990
66,895
295,523
Carrying amount
At 31 December 2025
430,334
4,822
1,247
45,975
482,378
At 31 December 2024
430,334
5,574
2,536
47,704
486,148
5
Fixed asset investments
2025
2024
£
£
Investments
72
72
SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Fixed asset investments
(Continued)
- 9 -
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 January 2025 & 31 December 2025
72
Carrying amount
At 31 December 2025
72
At 31 December 2024
72
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
208,200
182,904
Other debtors
394,978
384,965
603,178
567,869
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
38,883
36,862
Trade creditors
92,682
122,387
Taxation and social security
109,851
89,711
Other creditors
190,042
183,276
431,458
432,236

The bank loan is secured by way of a legal mortgage over Unit 3, Bridgebank Industrial Estate, Taylor Street, Horwich, Bolton, BL6 7PD.

Included in other creditors are balances owing on hire purchase totaling £Nil (20 24: £13,333) these balances are secured against the assets to which they relate.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
100,375
133,305
Other creditors
-
0
1,108
100,375
134,413
SELF SELECT DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Creditors: amounts falling due after more than one year
(Continued)
- 10 -

The bank loan is secured by way of a legal mortgage over Unit 3, Bridgebank Industrial Estate, Taylor Street, Horwich, Bolton, BL6 7PD.

Included in other creditors are balances owing on hire purchase totaling £Nil (20 24: £1,108) these balances are secured against the assets to which they relate.

9
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

At the balance sheet date included within debtors is an amount owing from Investors In Publishing Limited of £Nil (2024: £Nil).

Investors In Publishing Limited is a wholly owned subsidiary of Self Select Distribution Limited.

10
Directors' transactions

L oans have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Interest charged
Amounts repaid
Closing balance
£
£
£
£
S Leece - Loan
3.75
120,710
4,067
-
124,777
S Lloyd - Loan
3.75
88,145
2,403
(1,422)
89,126
208,855
6,470
(1,422)
213,903
2025-12-31 2025-01-01 false false false 07 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity A Barker S Leece S Lloyd D Leece S Patten C Leece 05842522 2025-01-01 2025-12-31 05842522 2025-12-31 05842522 2024-12-31 05842522 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 05842522 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 05842522 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 05842522 core:PlantMachinery 2025-12-31 05842522 core:FurnitureFittings 2025-12-31 05842522 core:MotorVehicles 2025-12-31 05842522 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 05842522 core:PlantMachinery 2024-12-31 05842522 core:FurnitureFittings 2024-12-31 05842522 core:MotorVehicles 2024-12-31 05842522 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05842522 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05842522 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 05842522 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 05842522 core:CurrentFinancialInstruments 2025-12-31 05842522 core:CurrentFinancialInstruments 2024-12-31 05842522 core:Non-currentFinancialInstruments 2025-12-31 05842522 core:Non-currentFinancialInstruments 2024-12-31 05842522 core:ShareCapital 2025-12-31 05842522 core:ShareCapital 2024-12-31 05842522 core:RetainedEarningsAccumulatedLosses 2025-12-31 05842522 core:RetainedEarningsAccumulatedLosses 2024-12-31 05842522 bus:Director2 2025-01-01 2025-12-31 05842522 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 05842522 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 05842522 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05842522 core:PlantMachinery 2025-01-01 2025-12-31 05842522 core:FurnitureFittings 2025-01-01 2025-12-31 05842522 core:MotorVehicles 2025-01-01 2025-12-31 05842522 2024-01-01 2024-12-31 05842522 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 05842522 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 05842522 core:PlantMachinery 2024-12-31 05842522 core:FurnitureFittings 2024-12-31 05842522 core:MotorVehicles 2024-12-31 05842522 2024-12-31 05842522 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05842522 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05842522 bus:FRS102 2025-01-01 2025-12-31 05842522 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05842522 bus:Director1 2025-01-01 2025-12-31 05842522 bus:Director3 2025-01-01 2025-12-31 05842522 bus:Director4 2025-01-01 2025-12-31 05842522 bus:Director5 2025-01-01 2025-12-31 05842522 bus:CompanySecretary1 2025-01-01 2025-12-31 05842522 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP