Company registration number 16039765 (England and Wales)
Selector Holdings Ltd
Annual report and unaudited financial statements
For the year ended 31 December 2025
Selector Holdings Ltd
Company Information
Directors
L Khanna
P B Lodge
Company number
16039765
Registered office
Floor 3, Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ
Accountants
DJH Liverpool Limited
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
L2 5QQ
Selector Holdings Ltd
Contents
Page
Directors' report
1
Accountants' report
2
Statement of financial position
3
Notes to the financial statements
4 - 6
Selector Holdings Ltd
Directors' Report
For the year ended 31 December 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

L Khanna
P B Lodge
Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
P B Lodge
Director
1 April 2026
Selector Holdings Ltd
Accountants' report to the board of directors on the preparation of the unaudited statutory Financial Statements of Selector Holdings Ltd for the year ended 31 December 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Selector Holdings Ltd for the year ended 31 December 2025 which comprise, the statement of financial position 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 at https://www.icaew.com/regulation.

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

It is your duty to ensure that Selector Holdings 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 Selector Holdings Ltd. You consider that Selector Holdings 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 Selector Holdings 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 f inancial statements.

DJH Liverpool Limited
Accountants
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
L2 5QQ
1 April 2026
Selector Holdings Ltd
Statement Of Financial Position
As at 31 December 2025
- 3 -
2025
Notes
£
£
Fixed assets
Investments
3
1,106,240
Current assets
Debtors
4
1,000
Creditors: amounts falling due within one year
5
(506,240)
Net current liabilities
(505,240)
Net assets
601,000
Capital and reserves
Called up share capital
1,000
Profit and loss reserves
600,000
Total equity
601,000

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
P B Lodge
Director
Company registration number 16039765 (England and Wales)
Selector Holdings Ltd
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

Selector Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Floor 3, Pacific Chambers, 11-13 Victoria Street, Liverpool, Merseyside, L2 5QQ.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

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.

1.2
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.3
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 statement of financial position 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.

1.4
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.

Selector Holdings Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

Taxation for the period 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

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 period 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.

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 income statement, 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.

2
Employees

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

2025
Number
Total
0
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
1,106,240
Selector Holdings Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2025
3
Fixed asset investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 24 October 2024
-
Additions
1,106,240
At 31 December 2025
1,106,240
Carrying amount
At 31 December 2025
1,106,240
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1,000
5
Creditors: amounts falling due within one year
2025
£
Other creditors
506,240
6
Parent company

The ultimate controlling parties are the Directors, Ms L Khannah and Mr P B Lodge, who together own the entire share capital of the Company

2025-12-31 2024-10-24 false false false 01 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity L Khanna P B Lodge 16039765 2024-10-24 2025-12-31 16039765 bus:Director1 2024-10-24 2025-12-31 16039765 bus:Director2 2024-10-24 2025-12-31 16039765 bus:RegisteredOffice 2024-10-24 2025-12-31 16039765 2025-12-31 16039765 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 16039765 core:ShareCapital 2025-12-31 16039765 core:RetainedEarningsAccumulatedLosses 2025-12-31 16039765 core:CurrentFinancialInstruments 2025-12-31 16039765 bus:PrivateLimitedCompanyLtd 2024-10-24 2025-12-31 16039765 bus:SmallCompaniesRegimeForAccounts 2024-10-24 2025-12-31 16039765 bus:FRS102 2024-10-24 2025-12-31 16039765 bus:AuditExemptWithAccountantsReport 2024-10-24 2025-12-31 16039765 bus:FullAccounts 2024-10-24 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP