ACCOUNTS - Final Accounts preparation

Registered number: 12419290

SELLING GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2026

SELLING GROUP LIMITED

REGISTERED NUMBER: 12419290

BALANCE SHEET

AS AT 30 JUNE 2026

		2026		2025
Note

Fixed assets
Investments	4		300		200
			300		200
Current assets
Debtors: amounts falling due within one year	5	429,693		429,804
Cash at bank and in hand	6	107		100
		429,800		429,904
Creditors: amounts falling due within one year	7	(70,000)		(70,004)
Net current assets			359,800		359,900
Total assets less current liabilities			360,100		360,100

Net assets			£360,100		£360,100

Capital and reserves
Called up share capital	100	100
Profit and loss account	360,000	360,000
	£360,100	£360,100

Page 1

SELLING GROUP LIMITED

REGISTERED NUMBER: 12419290

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2026

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 3 September 2026.

L Selling

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

SELLING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

Selling Group Limited is a private company limited by share and incorporated in England and Wales. The company number is 12419290. 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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

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.

2.5

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.

2.6

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.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 -2).

Page 3

SELLING GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

4.	Fixed asset investments

		Investments in subsidiary companies
	Cost or valuation
	At 1 July 2025	200
	Additions	100
	At 30 June 2026	£300

Debtors

2026

2025


Amounts owed by group undertakings	£429,693	£429,804

6.	Cash and cash equivalents
					2026	2025

Cash at bank and in hand	107	100
Less: bank overdrafts	-	(4)
	£107	£96

7.	Creditors: Amounts falling due within one year
					2026	2025

Bank overdrafts	-	4
Amounts owed to other participating interests	70,000	70,000
	£70,000	£70,004

Page 4