Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 No description of principal activity 2 true 2024-12-01 false 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06887918 2024-12-01 2025-11-30 06887918 2023-12-01 2024-11-30 06887918 2025-11-30 06887918 2024-11-30 06887918 c:Director1 2024-12-01 2025-11-30 06887918 d:CurrentFinancialInstruments 2025-11-30 06887918 d:CurrentFinancialInstruments 2024-11-30 06887918 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 06887918 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 06887918 d:ShareCapital 2025-11-30 06887918 d:ShareCapital 2024-11-30 06887918 d:RetainedEarningsAccumulatedLosses 2025-11-30 06887918 d:RetainedEarningsAccumulatedLosses 2024-11-30 06887918 c:FRS102 2024-12-01 2025-11-30 06887918 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06887918 c:FullAccounts 2024-12-01 2025-11-30 06887918 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06887918 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 06887918 SELLING DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
SELLING DEVELOPMENTS LIMITED REGISTERED NUMBER: 06887918 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Current assets |  |  |  |
Debtors: amounts falling due within one year | 382 |  | - |
Cash at bank and in hand | 100 |  | 3 |
| 482 |  | 3 |
Creditors: amounts falling due within one year | (960) |  | - |
Net current (liabilities)/assets |  | (478) |  | 3
Total assets less current liabilities |  | (478) |  | 3
Net (liabilities)/assets |  | £(478) |  | £3
Capital and reserves |  |  |  |
Called up share capital |  | 3 |  | 3
Profit and loss account |  | (481) |  | -
|  | £(478) |  | £3
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 June 2026.
___________________________ J R Selling
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
SELLING DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Selling Developments Limited is a private company limited by shares and is incorporated in England and Wales. The registration number is 06887918 and the registered office address is Henwood House, Henwood, Ashford, Kent TN24 8DH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
SELLING DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
4. | Debtors
|  |  |  |  | 2025 | 2024
| Other debtors | £382 | £-
5. | Related party transactions
| Sales of £4,630 and Other debtors of £382 relate to amounts charged by and owed to the company from companies under the control of the directors and their family members.
6. | Controlling party
The ultimate controlling company is the parent company Selling Developments (Group) Limited, a company incorporated in England and Wales.
7. | Ultimate parent undertaking and controlling party
At the balance sheet date, the immediate parent undertaking is Selling Developments (Group) Limited, a company incorporated in England and Wales. The ultimate parent undertaking is Selling Developments (Holdings) Limited, a company incorporated in England and Wales. Mr J R Selling and Mrs J Selling are the ultimate controlling parties of the company and group of companies. The company is exempt from the requirement of preparing consolidated financial statements as it is a subsidiary undertaking of a small group under section 383 of the Companies Act 2006.
Page 3