Registered number
SC688695
MDS SINGH LTD
Filleted Accounts
28 February 2026

MDS SINGH LTD
Registered number: | SC688695
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Intangible assets | 3 |  |  | 40,000 |  |  | 40,000
Tangible assets | 4 |  |  | 31,650 |  |  | 34,191
Investments | 5 |  |  | 47,229 |  |  | -
|  |  |  | 118,879 |  |  | 74,191
Current assets
Stocks |  |  | 179,150 |  |  | 126,250
Debtors | 6 |  | 5,343 |  |  | -
Investments held as current assets |  |  | - |  |  | -
Cash at bank and in hand |  |  | 17,753 |  |  | 28,081
|  |  | 202,246 |  |  | 154,331
Creditors: amounts falling due within one year | 7 |  | (309,998) |  |  | (222,056)
Net current liabilities |  |  |  | (107,752) |  |  | (67,725)
Total assets less current liabilities |  |  |  | 11,127 |  |  | 6,466
Creditors: amounts falling due after more than one year |  |  |  | - |  |  | -
Provisions for liabilities |  |  |  | - |  |  | -
Net assets |  |  |  | 11,127 |  |  | 6,466
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Share premium |  |  |  | - |  |  | -
Revaluation reserve |  |  |  | - |  |  | -
Profit and loss account |  |  |  | 11,027 |  |  | 6,366
Shareholder's funds |  |  |  | 11,127 |  |  | 6,466
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
SANDEEP SINGH
Director
Approved by the board on 1 April 2026

MDS SINGH LTD
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Intangible fixed assets
| Intangible fixed assets are measured at cost.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance basis.
| Investments
| Unlisted investments are measured at fair value unless the value cannot be measured reliably. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 6 |  | 6
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 March 2025 | 40,000
| Additions | -
| Disposals | -
| At 28 February 2026 | 40,000
| Amortisation
| At 1 March 2025 | -
| Provided during the year | -
| On disposals | -
| At 28 February 2026 | -
| Net book value
| At 28 February 2026 | 40,000
| At 28 February 2025 | 40,000
4 | Tangible fixed assets
|  | Fixtures & fittings |  | Equipment |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 March 2025 | 50,271 |  | - |  | - |  | 50,271
| Additions | - |  | 916 |  | - |  | 916
| Surplus on revaluation | - |  | - |  | - |  | -
| Disposals | - |  | - |  | - |  | -
| At 28 February 2026 | 50,271 |  | 916 |  | - |  | 51,187
| Depreciation
| At 1 March 2025 | 16,080 |  | - |  | - |  | 16,080
| Charge for the year | 3,419 |  | 38 |  | - |  | 3,457
| Surplus on revaluation | - |  | - |  | - |  | -
| On disposals | - |  | - |  | - |  | -
| At 28 February 2026 | 19,499 |  | 38 |  | - |  | 19,537
| Net book value
| At 28 February 2026 | 30,772 |  | 878 |  | - |  | 31,650
| At 28 February 2025 | 34,191 |  | - |  | - |  | 34,191
5 | Investments
Investments in
subsidiary | Other
undertakings | investments | Total
£ | £ | £
| Cost
| At 1 March 2025 | - |  | - |  | -
| Additions | - |  | 47,229 |  | 47,229
| Revaluation | - |  | - |  | -
| Disposals | - |  | - |  | -
| At 28 February 2026 | - |  | 47,229 |  | 47,229
6 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | - |  | -
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | - |  | -
| Deferred tax asset |  |  |  |  | - |  | -
| Other debtors | 5,343 |  | -
|  |  |  |  |  | 5,343 |  | -
7 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Non-equity preference shares | - |  | -
| Bank loans and overdrafts | - |  | -
| Obligations under finance lease and hire purchase contracts | - |  | -
| Trade creditors | 53,329 |  | 60,547
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | - |  | -
| Taxation and social security costs | 6,433 |  | 6,857
| Other creditors | 250,236 |  | 154,652
|  |  |  |  |  | 309,998 |  | 222,056
8 | Off-balance sheet arrangements
| NONE.
9 | Other information
| MDS SINGH LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 43 FIR VIEW
| CALDERBANK
| ML6 9SW

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