14455188 false Retail groceries and liquor 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/2023-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2023-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2023-11-30 http://www.companieshouse.gov.uk/cd:Director1 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2023-11-30 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-12-31 http://www.companieshouse.gov.uk/pt:SharePremium 2023-11-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2024-12-31 http://www.companieshouse.gov.uk/pt:SharePremium 2024-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2023-11-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2023-11-30 http://www.companieshouse.gov.uk/2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/2023-11-30 http://www.companieshouse.gov.uk/cd:FRS102 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2023-11-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2023-12-01 2024-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14455188
PK SINGH LTD
ACCOUNTS
FOR THE 397 DAY PERIOD ENDED 31/12/2024

PK SINGH LTD

ACCOUNTS
FOR THE 397 DAY PERIOD ENDED 31/12/2024
DIRECTORS
Manmohan Singh Bahia
REGISTERED OFFICE
253-257
Allenby Road
Southall
Middlesex
UB1 2HD
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 14455188

PK SINGH LTD

ACCOUNTS
FOR THE 397 DAY PERIOD ENDED 31/12/2024
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

PK SINGH LTD

BALANCE SHEET AT 31/12/2024
|  |  |  |  |  | 2024 |  |  |  | 2023
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 223,958 |  |  |  | 237,500
Tangible assets |  | 4 |  |  |  | 1,701,780 |  |  |  | 1,713,811
|  |  |  |  |  | 1,925,738 |  |  |  | 1,951,311
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 80,675 |  |  |  | 47,655 |  |
Debtors |  | 6 |  | 120,763 |  |  |  | 36,257 |  |
Cash at bank and in hand |  |  |  | 49,044 |  |  |  | 30,144 |  |
|  |  |  | 250,482 |  |  |  | 114,056 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 136,340 |  |  |  | 115,597 |  |
NET CURRENT ASSETS / (LIABILITIES) |  |  |  |  |  | 114,142 |  |  |  | (1,541)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 2,039,880 |  |  |  | 1,949,770
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | - |  |  |  | 28,704
NET ASSETS |  |  |  |  |  | 2,039,880 |  |  |  | 1,921,066
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 200 |  |  |  | 200
Share premium account |  | 10 |  |  |  | 1,844,567 |  |  |  | 1,844,567
Profit and loss account |  |  |  |  |  | 195,113 |  |  |  | 76,299
SHAREHOLDERS' FUNDS |  |  |  |  |  | 2,039,880 |  |  |  | 1,921,066
For the year ending 31/12/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 06/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Manmohan Singh Bahia |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

PK SINGH LTD

NOTES TO THE ACCOUNTS
FOR THE 397 DAY PERIOD ENDED 31/12/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | straight line 25%
Commercial Vehicles |  | straight line 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

PK SINGH LTD

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 4 |  | 4

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/12/2023 |  | 250,000 |  | 250,000
At 31/12/2024 |  | 250,000 |  | 250,000
Depreciation |  |  |  |
At 01/12/2023 |  | 12,500 |  | 12,500
For the 397 day period |  | 13,542 |  | 13,542
At 31/12/2024 |  | 26,042 |  | 26,042
Net Book Amounts |  |  |  |
At 31/12/2024 |  | 223,958 |  | 223,958
At 30/11/2023 |  | 237,500 |  | 237,500

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Land And |  | Plant and |  | Commercial |  |
|  | Buildings |  | Machinery |  | Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/12/2023 |  | 1,660,000 |  | 53,129 |  | 8,369 |  | 1,721,498
Additions |  | - |  | 6,342 |  | - |  | 6,342
At 31/12/2024 |  | 1,660,000 |  | 59,471 |  | 8,369 |  | 1,727,840
Depreciation |  |  |  |  |  |  |  |
At 01/12/2023 |  | - |  | 6,641 |  | 1,046 |  | 7,687
For the 397 day period |  | - |  | 16,106 |  | 2,267 |  | 18,373
At 31/12/2024 |  | - |  | 22,747 |  | 3,313 |  | 26,060
Net Book Amounts |  |  |  |  |  |  |  |
At 31/12/2024 |  | 1,660,000 |  | 36,724 |  | 5,056 |  | 1,701,780
At 30/11/2023 |  | 1,660,000 |  | 46,488 |  | 7,323 |  | 1,713,811

PK SINGH LTD

5. STOCK |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 80,675 |  | 47,655
|  |  |  | 80,675 |  | 47,655

6. DEBTORS |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Other debtors |  |  |  | 120,763 |  | 36,257
|  |  |  | 120,763 |  | 36,257
The other debtors represents directors overdrawn balance which was repaid in August 2025.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 72,000 |  | 32,000
VAT |  |  |  | 9,201 |  | 5,480
PAYE control |  |  |  | 14,044 |  | 10,629
Trade creditors |  |  |  | 33,005 |  | 61,338
Other creditors |  |  |  | - |  | 3,200
Accruals |  |  |  | 8,090 |  | 2,950
|  |  |  | 136,340 |  | 115,597

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Other creditors > 1yr |  |  |  | - |  | 28,704
|  |  |  | - |  | 28,704

PK SINGH LTD

9. SHARE CAPITAL |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
200 Ordinary shares of £1 each |  |  |  | 200 |  | 200
|  |  |  | 200 |  | 200
New shares issued during period: |  |  |  |  |  |
200 Ordinary shares of £1 each |  |  |  | 200 |  | 200
|  |  |  | - |  | 200

10. SHARE PREMIUM ACCOUNT |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Share premium account |  |  |  | 1,844,567 |  | 1,844,567

11. RELATED PARTY TRANSACTIONS
The tangible fixed assets were purchased at market value from the director and shareholder Mr Manmohan Singh Bahia on 30 june 2023.
The company started trading on 1 July 2023.