2 01/10/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-10-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 13620945 2024-10-01 2025-03-31 13620945 2025-03-31 13620945 2024-09-30 13620945 2023-10-01 2024-09-30 13620945 2024-09-30 13620945 2023-09-30 13620945 core:NetGoodwill 2024-10-01 2025-03-31 13620945 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-03-31 13620945 bus:Director1 2024-10-01 2025-03-31 13620945 core:NetGoodwill 2024-09-30 13620945 core:NetGoodwill 2025-03-31 13620945 core:FurnitureFittingsToolsEquipment 2024-09-30 13620945 core:PlantMachinery 2025-03-31 13620945 core:FurnitureFittingsToolsEquipment 2025-03-31 13620945 core:WithinOneYear 2025-03-31 13620945 core:WithinOneYear 2024-09-30 13620945 core:ShareCapital 2025-03-31 13620945 core:ShareCapital 2024-09-30 13620945 core:RetainedEarningsAccumulatedLosses 2025-03-31 13620945 core:RetainedEarningsAccumulatedLosses 2024-09-30 13620945 core:NetGoodwill 2024-09-30 13620945 core:PlantMachinery 2024-09-30 13620945 core:FurnitureFittingsToolsEquipment 2024-09-30 13620945 bus:SmallEntities 2024-10-01 2025-03-31 13620945 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-03-31 13620945 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-03-31 13620945 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-03-31 13620945 bus:FullAccounts 2024-10-01 2025-03-31 13620945 1 2024-10-01 2025-03-31
Company registration number: 13620945
SINGH ACUPRESSURE TREATMENT LIMITED
Trading as Singh Acupressure Treatment Limited
Unaudited filleted financial statements
31 March 2025
SINGH ACUPRESSURE TREATMENT LIMITED
Contents
Statement of financial position
Notes to the financial statements
SINGH ACUPRESSURE TREATMENT LIMITED
Statement of financial position
31 March 2025
31/03/25 30/09/24
Note £ £ £ £
Fixed assets
Intangible assets 5 9,425 10,150
Tangible assets 6 165 178
_______ _______
9,590 10,328
Current assets
Debtors 376 555
Cash at bank and in hand 5,171 2,559
_______ _______
5,547 3,114
Creditors: amounts falling due
within one year ( 9,120) ( 8,965)
_______ _______
Net current liabilities ( 3,573) ( 5,851)
_______ _______
Total assets less current liabilities 6,017 4,477
_______ _______
Net assets 6,017 4,477
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 5,017 3,477
_______ _______
Shareholders funds 6,017 4,477
_______ _______
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 June 2025 , and are signed on behalf of the board by:
Mr Paramjit Singh
Director
Company registration number: 13620945
SINGH ACUPRESSURE TREATMENT LIMITED
Notes to the financial statements
Period ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 8 Western Close, Walsall, West Midlands, WS2 0NL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 10% % straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 10% % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Staff costs
The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).
The aggregate payroll costs incurred during the period were:
Period Year
ended ended
31/03/25 30/09/24
£ £
Wages and salaries 8,000 19,200
_______ _______
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 October 2024 and 31 March 2025 14,500 14,500
_______ _______
Amortisation
At 1 October 2024 4,350 4,350
Charge for the period 725 725
_______ _______
At 31 March 2025 5,075 5,075
_______ _______
Carrying amount
At 31 March 2025 9,425 9,425
_______ _______
At 30 September 2024 10,150 10,150
_______ _______
6. Tangible assets
Plant and machinery Fixtures, fittings and equipment Total
£ £ £
Cost
At 1 October 2024 and 31 March 2025 255 - 255
_______ _______ _______
Depreciation
At 1 October 2024 - 77 77
Charge for the year - 13 13
_______ _______ _______
At 31 March 2025 - 90 90
_______ _______ _______
Carrying amount
At 31 March 2025 255 ( 90) 165
_______ _______ _______
At 30 September 2024 255 ( 77) 178
_______ _______ _______
7. Controlling party
The business is under the complete control of Mr Paramjit Singh .