SINGER INTERACTIVE LIMITED


Director	CARROW, Eloise Winaretta Mary


Registered Address	C/O Affect Group Simpsons Fm
	Pentlow
	Sudbury
	CO10 7JT


Registered Number	03664349 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		327
Investments	4		1		1
			1		328
Current assets
Debtors	5	51,162		37,143
Cash at bank and on hand		34,982		117,944
		86,144		155,087
Creditors amounts falling due within one year	6	(118,417)		(280,671)
Net current assets (liabilities)			(32,273)		(125,584)
Total assets less current liabilities			(32,272)		(125,256)
Creditors amounts falling due after one year	7		(61,755)		(71,841)
Net assets			(94,027)		(197,097)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(94,029)		(197,099)
Shareholders' funds			(94,027)		(197,097)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 September 2025, and are signed on its behalf by:

CARROW, Eloise Winaretta Mary
Director
Registered Company No. 03664349

SINGER INTERACTIVE LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)", including the provision of Section 1A "Small Entities" as it applies to the financial statements for the period and the Companies Act 2006. There were no material departures from the reporting standard and the financial statements have been prepared on the historical cost convention.

Statement of compliance

The financial statements have been prepared in compliance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)", including the provision of Section 1A  "Small Entities" as it applies to the financial statements for the period and the Companies Act 2006. There were no material departures from the reporting standard and the financial statements have been prepared on the historical cost convention.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 33% Straight Line.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		7

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 February 24	1,572	1,572
At 31 January 25	1,572	1,572
Depreciation and impairment
At 01 February 24	1,245	1,245
Charge for year	327	327
At 31 January 25	1,572	1,572
Net book value
At 31 January 25	-	-
At 31 January 24	327	327

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 24	1	1
At 31 January 25	1	1
Net book value
At 31 January 25	1	1
At 31 January 24	1	1

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	28,952	1,192
Other debtors	20,598	27,028
Prepayments and accrued income	1,612	8,923
Total	51,162	37,143


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,535	43,946
Amounts owed to related parties	60,633	67,920
Taxation and social security	1,580	3,826
Other creditors	102	147,167
Accrued liabilities and deferred income	45,567	17,812
Total	118,417	280,671


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	61,755	71,841
Total	61,755	71,841

8.	Other commitments
	There is a fixed charge over the company's property and assets as at 31 January 2025. This charge is to secure a loan facility.