REGISTERED NUMBER: 09118784 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SINGH CONCRETE LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Kaur

S Singh

H Kaur

REGISTERED OFFICE:

Former Beaver Depot Birtley Road

Bramley

Guildford

Surrey

GU5 0LA

REGISTERED NUMBER:

09118784 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,727,442

1,576,907

CURRENT ASSETS

Stocks

43,500

36,750

Debtors

152,196

233,028

Cash at bank and in hand

58,222

37,174

253,918

306,952

CREDITORS

Amounts falling due within one year

1,070,201

949,034

NET CURRENT LIABILITIES

(816,283

)

(642,082

)

TOTAL ASSETS LESS CURRENT LIABILITIES

911,159

934,825

CREDITORS

Amounts falling due after more than one year

(742,857

)

(712,301

)

PROVISIONS FOR LIABILITIES

(21,960

)

(33,263

)

NET ASSETS

146,342

189,261

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

146,242

189,161

146,342

189,261

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

D Kaur - Director

1.	STATUTORY INFORMATION

Singh Concrete Ltd 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

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

Turnover

Turnover represents sales of concrete, excluding value added tax, sold during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Land

-

Not depreciated

Buildings

-

2% on cost

Plant and machinery

-

10% reducing balance

Office equipment

-

20% on cost

Motor vehicles

-

10% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price, less costs to complete and sell. Cost includes all costs of purchase, including costs to bring stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Deferred tax represents the future tax consequences of material transactions and events recognised in the financial statements of current and previous periods.

Current and deferred tax assets and liabilities are not discounted and are 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.

Hire purchase and leasing commitments

Assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. Payments are apportioned between the finance charge and the capital amount and the related obligations, net of future finance charges, are included in creditors.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

1,958,642

Additions

267,125

At 31 July 2025

2,225,767

DEPRECIATION

At 1 August 2024

381,735

Charge for year

116,590

At 31 July 2025

498,325

NET BOOK VALUE

At 31 July 2025

1,727,442

At 31 July 2024

1,576,907

Included in cost of land and buildings is freehold land of £ 625,000 (2024 - £ 625,000 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 August 2024

790,670

Additions

245,000

At 31 July 2025

1,035,670

DEPRECIATION

At 1 August 2024

246,983

Charge for year

97,899

At 31 July 2025

344,882

NET BOOK VALUE

At 31 July 2025

690,788

At 31 July 2024

543,687

5.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

172,078

157,941

Between one and five years

252,859

227,612

424,937

385,553

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgage

501,485

526,689

A fixed charge containing a negative pledge was created over the freehold known as 84 Beaver Depot, Birtley Road, Bramley, Guildford on 25 January 2018 by HSBC Bank PLC to secure all monies due or becoming due.

A fixed and floating charge containing a negative pledge was created over the debenture by HSBC Bank PLC on 8 January 2018 to secure all monies due or becoming due.

A fixed and floating charge containing a negative pledge was created over the debenture by Gc Factoring LTD on 26 March 2021 to secure all monies due or becoming due.