Company registration number 07349487 (England and Wales)
Sing Wong Limited
Annual Report and
Unaudited Financial Statements
for the year ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
Sing Wong Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Sing Wong Limited
Statement Of Financial Position
as at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
37,842
44,877
Current assets
Stocks
75,000
65,000
Debtors
129,122
178,476
Cash at bank and in hand
24,197
10,603
228,319
254,079
Creditors: amounts falling due within one year
(126,332)
(99,628)
Net current assets
101,987
154,451
Total assets less current liabilities
139,829
199,328
Creditors: amounts falling due after more than one year
(1,545)
(11,721)
Provisions for liabilities
(8,888)
(10,521)
Net assets
129,396
177,086
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
129,395
177,085
Total equity
129,396
177,086
Sing Wong Limited
Statement Of Financial Position (continued)
as at 31 August 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 11 April 2026
Q T Ly
Director
Company Registration No. 07349487
Sing Wong Limited
Notes to the financial statements
for the year ended 31 August 2025
- 3 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

A true t the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Revenue

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities. Income is recognised at the point of sale when goods and services are first provided to the customer.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property
Straight line over the life of the lease
Fixtures, fittings & equipment
15-20% Reducing balance
Motor vehicles
25% Reducing balance
Stocks

Stocks are stated at the lower of cost and net realisable value.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Sing Wong Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
1
Accounting policies
(continued)
- 4 -
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 represent accumulated differences between the company's taxable profit and its financial profit arise primarily from the differences between the accelerated capital allowances and depreciation.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
17
3
Tangible fixed assets
Leasehold property
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 September 2024
65,803
51,798
66,520
184,121
Additions
-
0
3,239
-
0
3,239
At 31 August 2025
65,803
55,037
66,520
187,360
Depreciation and impairment
At 1 September 2024
65,803
37,230
36,211
139,244
Depreciation charged in the year
-
0
2,717
7,557
10,274
At 31 August 2025
65,803
39,947
43,768
149,518
Carrying amount
At 31 August 2025
-
0
15,090
22,752
37,842
At 31 August 2024
-
0
14,568
30,309
44,877
4
Company information

Sing Wong Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Merrion Centre, 26-28 Woodhouse Lane, Leeds, West Yorkshire, LS2 8LX.

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