SELLERS & CO. LTD

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

Registered number: 03502335

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		801		926

			801		926
CURRENT ASSETS
Cash at bank and in hand		20,108		20,272

		20,108		20,272
Creditors: Amounts Falling Due Within One Year	5	(11,385 )		(16,346 )

NET CURRENT ASSETS (LIABILITIES)			8,723		3,926

TOTAL ASSETS LESS CURRENT LIABILITIES			9,524		4,852

NET ASSETS			9,524		4,852

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			9,523		4,851

SHAREHOLDERS' FUNDS			9,524		4,852

For the year ending 31 March 2025 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 Neil Sellers

Director

9th November 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

SELLERS & CO. LTD is a private company, limited by shares, incorporated in England & Wales, registered number 03502335 . The registered office is 2A Brookfield Avenue, Bredbury, Stockport, Cheshire, SK6 1DF.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	- 10% on reducing balance
Computer Equipment	- 25% on reducing balance

2.4. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in these financial statements because of items of income or expense that are taxable or deductible 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	3,615	2,381	5,996

As at 31 March 2025	3,615	2,381	5,996

Depreciation
As at 1 April 2024	2,905	2,165	5,070
Provided during the period	71	54	125

As at 31 March 2025	2,976	2,219	5,195

Net Book Value
As at 31 March 2025	639	162	801

As at 1 April 2024	710	216	926

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SELLERS & CO. LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	334	358
Corporation tax	1,243	765
Other creditors	2,113	1,573
Accruals and deferred income	1,200	1,200
Director's loan account	6,495	12,450

	11,385	16,346

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Neil Sellers	500	1,000

8. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	500	1,000

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr N D Sellers by virtue of his ownership of 100% of the issued share capital in the company.

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