IRIS Accounts Production v26.1.10.61 10646994 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10646994 2025-03-31 10646994 2026-03-31 10646994 2025-04-01 2026-03-31 10646994 2024-03-31 10646994 2024-04-01 2025-03-31 10646994 2025-03-31 10646994 ns15:EnglandWales 2025-04-01 2026-03-31 10646994 ns14:PoundSterling 2025-04-01 2026-03-31 10646994 ns10:Director1 2025-04-01 2026-03-31 10646994 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10646994 ns10:SmallEntities 2025-04-01 2026-03-31 10646994 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10646994 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 10646994 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10646994 ns10:FullAccounts 2025-04-01 2026-03-31 10646994 1 2025-04-01 2026-03-31 10646994 ns10:Director2 2025-04-01 2026-03-31 10646994 ns10:Director3 2025-04-01 2026-03-31 10646994 ns10:RegisteredOffice 2025-04-01 2026-03-31 10646994 ns5:CurrentFinancialInstruments 2026-03-31 10646994 ns5:CurrentFinancialInstruments 2025-03-31 10646994 ns5:Non-currentFinancialInstruments 2026-03-31 10646994 ns5:Non-currentFinancialInstruments 2025-03-31 10646994 ns5:ShareCapital 2026-03-31 10646994 ns5:ShareCapital 2025-03-31 10646994 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 10646994 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10646994 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 10646994 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-04-01 2026-03-31 10646994 ns5:PlantMachinery 2025-04-01 2026-03-31 10646994 ns5:IntangibleAssetsOtherThanGoodwill 2026-03-31 10646994 ns5:LandBuildings 2025-03-31 10646994 ns5:PlantMachinery 2025-03-31 10646994 ns5:LandBuildings 2025-04-01 2026-03-31 10646994 ns5:LandBuildings 2026-03-31 10646994 ns5:PlantMachinery 2026-03-31 10646994 ns5:LandBuildings 2025-03-31 10646994 ns5:PlantMachinery 2025-03-31 10646994 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 10646994 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-01 2026-03-31 10646994 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-03-31 10646994 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 10646994 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 10646994 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 10646994 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2026-03-31 10646994 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 10646994 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2026-03-31 10646994 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 10646994 ns5:HirePurchaseContracts 2026-03-31 10646994 ns5:HirePurchaseContracts 2025-03-31 10646994 ns5:WithinOneYear 2026-03-31 10646994 ns5:WithinOneYear 2025-03-31 10646994 ns5:BetweenOneFiveYears 2026-03-31 10646994 ns5:BetweenOneFiveYears 2025-03-31 10646994 ns5:AllPeriods 2026-03-31 10646994 ns5:AllPeriods 2025-03-31

REGISTERED NUMBER: 10646994 (England and Wales)

N D and S Sellers Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

N D and S Sellers Limited (Registered number: 10646994)

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

N D and S Sellers Limited

Company Information

for the year ended 31 March 2026

| DIRECTORS: | N Sellers

| D Sellers

| S Sellers

| REGISTERED OFFICE: | Premier Paint Shop

| The Elms Workshops

| New Road

| Brandesburton

| North Yorkshire

| YO25 8RT

| REGISTERED NUMBER: | 10646994 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

N D and S Sellers Limited (Registered number: 10646994)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,540 |  | - |  |

Tangible assets | 5 | 177,308 |  | 198,034 |  |

178,848 |  | 198,034 |  |

CURRENT ASSETS

Stocks | 23,000 |  | 16,000 |  |

Debtors | 6 | 144,735 |  | 158,476 |  |

Cash at bank and in hand | 2,338 |  | 10,237 |  |

170,073 |  | 184,713 |  |

CREDITORS

Amounts falling due within one year | 7 | 247,338 |  | 212,171 |  |

NET CURRENT LIABILITIES | (77,265 | ) | (27,458 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 101,583 |  | 170,576 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (12,958 | ) |

PROVISIONS FOR LIABILITIES | (23,763 | ) | (28,514 | ) |

NET ASSETS | 77,820 |  | 129,104 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 93 |  | 93 |  |

Retained earnings | 77,727 |  | 129,011 |  |

77,820 |  | 129,104 |  |

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.

N D and S Sellers Limited (Registered number: 10646994)

Balance Sheet - 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 22 July 2026 and were signed on its behalf by:

N Sellers - Director

N D and S Sellers Limited (Registered number: 10646994)

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| N D and S Sellers 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Short leasehold are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

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

N D and S Sellers Limited (Registered number: 10646994)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Government grants

| Government grants in respect of capital expenditure are credited to the profit and loss account over the estimated lives of the relevant fixed assets. The amount shown in the balance sheet as deferred government grants represents the total grants receivable to date less the amounts so far released to profit and loss account.

| Grants of a revenue nature which are made to give immediate financial support or to reimburse costs previously incurred are credited to profit and loss account in the period in which they become receivable.

| Grants of a revenue nature which are made to finance general activities over a specified period or to compensate for a loss of current or future income are credited to profit and loss account in the period in which they are paid.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2025 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 1,886 |  |

| At 31 March 2026 | 1,886 |  |

| AMORTISATION

| Charge for year | 346 |  |

| At 31 March 2026 | 346 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,540 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 91,408 |  | 233,027 |  | 324,435 |  |

| Additions | - |  | 12,914 |  | 12,914 |  |

| Disposals | - |  | (36,430 | ) | (36,430 | ) |

| At 31 March 2026 | 91,408 |  | 209,511 |  | 300,919 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 126,401 |  | 126,401 |  |

| Charge for year | - |  | 21,726 |  | 21,726 |  |

| Eliminated on disposal | - |  | (24,516 | ) | (24,516 | ) |

| At 31 March 2026 | - |  | 123,611 |  | 123,611 |  |

| NET BOOK VALUE

| At 31 March 2026 | 91,408 |  | 85,900 |  | 177,308 |  |

| At 31 March 2025 | 91,408 |  | 106,626 |  | 198,034 |  |

N D and S Sellers Limited (Registered number: 10646994)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 95,715 |  |

| Additions | 8,863 |  |

| Disposals | (36,430 | ) |

| Transfer to ownership | (45,990 | ) |

| At 31 March 2026 | 22,158 |  |

| DEPRECIATION

| At 1 April 2025 | 47,046 |  |

| Charge for year | 4,186 |  |

| Eliminated on disposal | (24,516 | ) |

| Transfer to ownership | (21,675 | ) |

| At 31 March 2026 | 5,041 |  |

| NET BOOK VALUE

| At 31 March 2026 | 17,117 |  |

| At 31 March 2025 | 48,669 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 117,617 |  | 134,721 |  |

| Other debtors | 27,118 |  | 23,755 |  |

144,735 |  | 158,476 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 33,484 |  | 14,085 |  |

| Hire purchase contracts (see note 9) | 7,835 |  | 11,777 |  |

| Trade creditors | 90,560 |  | 97,868 |  |

| Taxation and social security | 79,111 |  | 76,864 |  |

| Other creditors | 36,348 |  | 11,577 |  |

247,338 |  | 212,171 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 10,000 |  |

| Hire purchase contracts (see note 9) | - |  | 2,958 |  |

- |  | 12,958 |  |

N D and S Sellers Limited (Registered number: 10646994)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 7,835 |  | 11,777 |  |

| Between one and five years | - |  | 2,958 |  |

7,835 |  | 14,735 |  |

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 75,000 |  | - |  |

| Between one and five years | 237,500 |  | - |  |

312,500 |  | - |  |

10. | CALLED UP SHARE CAPITAL

| Allotted,issued and fully paid: |  |

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

|  | value |  | £ |  | £ |  |

| 90 |  | Ordinary £1 Share |  | £1 |  | 90 |  | 90 |  |

| 1 |  | A Ordinary £1 Share |  | £1 |  | 1 |  | 1 |  |

| 1 |  | B Ordinary £1 Share |  | £1 |  | 1 |  | 1 |  |

| 1 |  | C Ordinary £1 Share |  | £1 |  | 1 |  | 1 |  |

|  | 93 |  | 93 |  |