Sell2world International Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11150687

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		38,173		34,823
Tangible Assets	5		20,309		23,808
Investment Properties	6		820,000		815,322

			878,482		873,953
CURRENT ASSETS
Debtors	7	4,369,640		4,443,183
Cash at bank and in hand		595,149		769,839

		4,964,789		5,213,022
Creditors: Amounts Falling Due Within One Year	8	(885,310 )		(2,640,001 )

NET CURRENT ASSETS (LIABILITIES)			4,079,479		2,573,021

TOTAL ASSETS LESS CURRENT LIABILITIES			4,957,961		3,446,974

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,077 )		(6,196 )

NET ASSETS			4,952,884		3,440,778

CAPITAL AND RESERVES
Called up share capital	9		2		2
Fair value reserve	11		(9,228 )		(13,906 )
Profit and Loss Account			4,962,110		3,454,682

SHAREHOLDERS' FUNDS			4,952,884		3,440,778

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Sell2world International Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P Shukla

Director

28/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Sell2world International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11150687 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to software development costs. It is amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Sell2world International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2025: 27)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	79,204
Additions	19,350

As at 31 January 2026	98,554

Amortisation
As at 1 February 2025	44,381
Provided during the period	16,000

As at 31 January 2026	60,381

Net Book Value
As at 31 January 2026	38,173

As at 1 February 2025	34,823

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 February 2025	4,939	47,439	52,378
Additions	-	10,431	10,431
Disposals	-	(542 )	(542 )

As at 31 January 2026	4,939	57,328	62,267

Depreciation
As at 1 February 2025	3,705	24,865	28,570
Provided during the period	1,234	12,259	13,493
Disposals	-	(105 )	(105 )

As at 31 January 2026	4,939	37,019	41,958

Net Book Value
As at 31 January 2026	-	20,309	20,309

As at 1 February 2025	1,234	22,574	23,808

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Sell2world International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	815,322
Revaluations	4,678

As at 31 January 2026	820,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	17,905	346,428
Prepayments and accrued income	270,953	87,346
Other debtors	1,002,121	992,203
VAT	3,099	-
Director's loan account	3,008,460	3,002,284
Called up share capital not paid	2	2
Amounts owed by related parties	67,100	14,920

	4,369,640	4,443,183

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	16,292	74,230
Corporation tax	748,283	696,077
Other taxes and social security	-	57,293
VAT	-	13,414
Other creditors	4,750	8,529
Accruals and deferred income	96,983	38,586
Amounts owed to related parties	19,002	1,751,872

	885,310	2,640,001

9. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	2	2

Amount of Allotted, Called Up Share Capital	2	2

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Sell2world International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Puneet Shukla	3,002,283	35,880	29,703	-	3,008,460

The above loan is unsecured, interest free and repayable on demand.

11. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	(13,906 )	3,454,682
Profit for the year and total comprehensive income	-	1,512,107

Transfer to/from Fair value reserve	-	(4,679)
Transfer to/from Profit & Loss Account	4,678	-

As at 31 January 2026	(9,228 )	4,962,110

12. Related Party Transactions

During the year the company made loans to companies under common control of the director. The amount outstanding from these companies at the balance sheet date was £67,100 (2025 £14,920).

During the year the company received loans from companies under common control of the director. The amount outstanding to these companies at the balance sheet date was £19,002 (2025 £1,751,872).

During the year the company was formally released from the obligation to repay loans received from companies under common control of the director. The amount of release was £1,984,457 and has been allocated to the profit and loss account.

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