Selor Transport Logistics Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13192669 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Selor Transport Logistics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

S W Roles

Miss S C Roles

C M Roles

REGISTERED OFFICE:

19 Valentine Close

Gillingham Business Park

Gillingham

Kent

ME8 0QR

REGISTERED NUMBER:

13192669 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

FIXED ASSETS

Investments

4

2,020,102

CURRENT ASSETS

Debtors

5

-

717

Cash at bank

6,414

10,570

6,414

11,287

CREDITORS

Amounts falling due within one year

6

1,324,488

243,324

NET CURRENT LIABILITIES

(1,318,074

)

(232,037

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

702,028

1,788,065

CREDITORS

Amounts falling due after more than one
year

7

681,963

1,768,000

NET ASSETS

20,065

CAPITAL & RESERVES

Called up share capital

8

90

3

Retained earnings

19,975

20,062

SHAREHOLDERS' FUNDS

20,065

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

Miss S C Roles - Director

1.	STATUTORY INFORMATION

Selor Transport Logistics Limited 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.

In the previous year the directors changed the company's accounting reference date from 28 February to 30 April to align the company's year end with that of its newly acquired subsidiary.

As a result of this change the financial statements the comparative figures for the previous period cover the 14 months to 30 April 2025.

Preparation of consolidated financial statements

The financial statements contain information about Selor Transport Logistics Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

2,020,102

NET BOOK VALUE

At 30 April 2026

2,020,102

At 30 April 2025

2,020,102

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

-

713

Other debtors

-

4

-

717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

23

25

Amounts owed to group undertakings

1,223,268

122,102

Other creditors

100,000

120,000

Directors' current accounts

1,197

1,324,488

243,324

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Other creditors

681,963

1,768,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

90

Ordinary

£1

90

3

87 Ordinary shares of £1 each were allotted as fully paid as a bonus issue out of reserves during the year.

9.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Selor Transport Logistics Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Selor Transport Logistics Limited 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 Selor Transport Logistics Limited. You consider that Selor Transport Logistics Limited 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 Selor Transport Logistics Limited. 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 financial statements.

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

28 October 2026