REGISTERED NUMBER: 08893254 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

K & D SINGH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H J Singh

D Singh

REGISTERED OFFICE:

21 Hollowgate

Rotherham

South Yorkshire

S60 2LE

REGISTERED NUMBER:

08893254 (England and Wales)

ACCOUNTANTS:

Drury & Co

Accountants & Business Advisors

21 Hollowgate

Rotherham

South Yorkshire

S60 2LE

FIXED ASSETS

Intangible assets

4

40,000

40,000

Tangible assets

5

392,635

236,365

432,635

276,365

CURRENT ASSETS

Stocks

6

84,095

42,335

Debtors

7

15,868

4,645

Cash at bank

49,125

28,859

149,088

75,839

CREDITORS

Amounts falling due within one year

8

360,727

223,073

NET CURRENT LIABILITIES

(211,639

)

(147,234

)

TOTAL ASSETS LESS CURRENT LIABILITIES

220,996

129,131

CREDITORS

Amounts falling due after more than one year

9

101,474

6,798

NET ASSETS

119,522

122,333

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

119,422

122,233

SHAREHOLDERS' FUNDS

119,522

122,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

H J Singh - Director

1.	STATUTORY INFORMATION

K & D Singh Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

40,000

NET BOOK VALUE

At 31 January 2025

40,000

At 31 January 2024

40,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2024

98,126

22,816

34,036

133,612

288,590

Additions

42,287

11,759

87,150

79,118

220,314

Disposals

-

-

-

(35,322

)

(35,322

)

At 31 January 2025

140,413

34,575

121,186

177,408

473,582

DEPRECIATION

At 1 February 2024

-

15,333

13,233

23,659

52,225

Charge for year

-

2,881

16,182

25,112

44,175

Eliminated on disposal

-

-

-

(15,453

)

(15,453

)

At 31 January 2025

-

18,214

29,415

33,318

80,947

NET BOOK VALUE

At 31 January 2025

140,413

16,361

91,771

144,090

392,635

At 31 January 2024

98,126

7,483

20,803

109,953

236,365

6.

STOCKS

2025

2024

£

£

Finished goods

84,095

42,335

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,868

4,645

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,521

7,439

Trade creditors

23,227

121

Taxation and social security

34,737

22,720

Other creditors

279,242

192,793

360,727

223,073

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

101,474

6,798

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the reporting date, the company was indebted to a director in the sum of £276,510 (2024: £189,902).

There are no formal repayment terms attached to this loan and interest is not being charged.