REGISTERED NUMBER: 14505200 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SELLERS GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Sellers

A Forbes

REGISTERED OFFICE:

Unit 19-21

Brookfield Business Park Clay Lane

York Road, Shiptonthorpe

York

North Yorkshire

YO43 3PU

REGISTERED NUMBER:

14505200 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

155,717

175,387

Tangible assets

5

18,572

21,739

174,289

197,126

CURRENT ASSETS

Debtors

6

8,962

11,268

Cash at bank

2,180

21,042

11,142

32,310

CREDITORS

Amounts falling due within one year

7

133,833

87,737

NET CURRENT LIABILITIES

(122,691

)

(55,427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

51,598

141,699

CREDITORS

Amounts falling due after more than one year

8

(104,200

)

(136,500

)

PROVISIONS FOR LIABILITIES

-

(4,640

)

NET (LIABILITIES)/ASSETS

(52,602

)

559

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(52,702

)

459

SHAREHOLDERS' FUNDS

(52,602

)

559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

D Sellers - Director

A Forbes - Director

1.	STATUTORY INFORMATION

Sellers Group Ltd 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.

The accounts have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of the directors. The directors of the company have confirmed that this support will continue.

Turnover

Turnover is derived from nursery school provision and is recognised on the supply of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company has implemented automatic enrolment into a workplace pension in relation to all employees. All contributions payable for the year are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

196,695

AMORTISATION

At 1 May 2024

21,308

Charge for year

19,670

At 30 April 2025

40,978

NET BOOK VALUE

At 30 April 2025

155,717

At 30 April 2024

175,387

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

26,498

Additions

425

At 30 April 2025

26,923

DEPRECIATION

At 1 May 2024

4,759

Charge for year

3,592

At 30 April 2025

8,351

NET BOOK VALUE

At 30 April 2025

18,572

At 30 April 2024

21,739

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

8,962

11,268

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

49,990

42,800

Trade creditors

-

420

Taxation and social security

56,862

34,229

Other creditors

26,981

10,288

133,833

87,737

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

104,200

136,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Bank loans

154,190

179,300

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 April 2025 and the period ended 30 April 2024:

30.4.25

30.4.24

£

£

D Sellers and A Forbes

Balance outstanding at start of year

5,418

-

Amounts advanced

-

368,392

Amounts repaid

(5,418

)

(362,974

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

5,418