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Registered number: 11508477 SELLING DEVELOPMENTS (GROUP) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
SELLING DEVELOPMENTS (GROUP) LIMITED REGISTERED NUMBER: 11508477 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,962 |  | 4,661
Investments | 5 |  | 124 |  | 124
|  |  | 4,086 |  | 4,785
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,540,132 |  | 1,572,181 |
Cash at bank and in hand | 7 | 10 |  | 672 |
|  | 1,540,142 |  | 1,572,853 |
Creditors: amounts falling due within one year | 8 | (1,543,252) |  | (1,573,153) |
Net current liabilities |  |  | (3,110) |  | (300)
Total assets less current liabilities |  |  | 976 |  | 4,485
Net assets |  |  | £976 |  | £4,485
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 126 |  | 126
Profit and loss account |  |  | 850 |  | 4,359
|  |  | £976 |  | £4,485
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SELLING DEVELOPMENTS (GROUP) LIMITED REGISTERED NUMBER: 11508477 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 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 statement of income and retained earnings 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 16 June 2026.
___________________________ J R Selling
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SELLING DEVELOPMENTS (GROUP) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Selling Developments (Group) Limited is a private company limited by shares and is incorporated in England and Wales. The registered number is 11508477 and the registered 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance basis
|  |  |  | Motor vehicles | - | 15% | reducing balance basis
|  |  |  | Office equipment | - | 25% | straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | 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. Page 3
SELLING DEVELOPMENTS (GROUP) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
| Cost or valuation |  |  |
| At 1 December 2024 | 11,678 | - | 11,678
| At 30 November 2025 | 11,678 | - | 11,678
| Depreciation |  |  |
| At 1 December 2024 | 7,017 | - | 7,017
| Charge for the year on owned assets | 699 | 1,711 | 2,410
| Disposals | - | (1,711) | (1,711)
| At 30 November 2025 | 7,716 | - | 7,716
| Net book value |  |  |
| At 30 November 2025 | £3,962 | £- | £3,962
| At 30 November 2024 | £4,661 | £- | £4,661
Page 4
SELLING DEVELOPMENTS (GROUP) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
| Cost or valuation |
| At 1 December 2024 | 124
| At 30 November 2025 | £124
Page 5
SELLING DEVELOPMENTS (GROUP) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
| Amounts owed by group undertakings | 3,524 | 2,864
| Other debtors | 1,536,608 | 1,569,317
|  | £1,540,132 | £1,572,181
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
| Cash at bank and in hand | £10 | £672
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Amounts owed to group undertakings | 1,541,494 | 1,571,233
| Accruals and deferred income | 1,758 | 1,920
|  | £1,543,252 | £1,573,153
9. | Share capital
|  |  |  |  | 2025 | 2024
|  | Allotted, called up and fully paid |  |
|  | 42 (2024 -42) Ordinary A shares of £1.00 each | 42 | 42
|  | 42 (2024 -42) Ordinary B shares of £1.00 each | 42 | 42
|  | 42 (2024 -42) Ordinary C shares of £1.00 each | 42 | 42
|  |  | £126 | £126
10. | Related party transactions
| At the balance sheet date £1,533,382 (2024 - £1,566,091) was owed to the company by companies under the control of the directors and their family members.
Page 6
SELLING DEVELOPMENTS (GROUP) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
11. | Controlling party
The parent undertaking of the company is Selling Developments (Holdings) Limited, a company incorporated in England and Wales. Mr J R Selling and Mrs J Selling are the controlling parties of the parent company. 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.
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