REGISTERED NUMBER: 00808486 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SELIRATE CO.LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

H Landy

Mrs J Landy

SECRETARY:

Mrs J Landy

REGISTERED OFFICE:

18 St Andrews Grove

London

N16 5NE

REGISTERED NUMBER:

00808486 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Tangible assets

4

400

471

Investment property

5

450,000

450,000

450,400

450,471

CURRENT ASSETS

Debtors

6

4,100

4,300

Cash at bank

49,676

43,461

53,776

47,761

CREDITORS

Amounts falling due within one year

7

(8,847

)

(12,380

)

NET CURRENT ASSETS

44,929

35,381

TOTAL ASSETS LESS CURRENT LIABILITIES

495,329

485,852

PROVISIONS FOR LIABILITIES

(9,500

)

(9,500

)

NET ASSETS

485,829

476,352

CAPITAL AND RESERVES

Called up share capital

8

2

2

Revaluation reserve

9

431,449

431,449

Retained earnings

9

54,378

44,901

SHAREHOLDERS' FUNDS

485,829

476,352

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 11 August 2026 and were signed on its behalf by:

Mrs J Landy - Director

1.	STATUTORY INFORMATION

Selirate Co.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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net rent receivable, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

2,907

DEPRECIATION

At 1 January 2025

2,436

Charge for year

71

At 31 December 2025

2,507

NET BOOK VALUE

At 31 December 2025

400

At 31 December 2024

471

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

450,000

NET BOOK VALUE

At 31 December 2025

450,000

At 31 December 2024

450,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

381,449

Valuation in 2020

50,000

Cost

18,551

450,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

4,100

4,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

2,238

1,524

Directors' current accounts

5,889

10,136

Accrued expenses

720

720

8,847

12,380

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 January 2025

44,901

431,449

476,350

Profit for the year

9,477

9,477

At 31 December 2025

54,378

431,449

485,827

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J Landy.