Registration number: 13296125

Singleton Lowe Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Singleton Lowe Ltd

Company Information

Director

Mr Dominic Simon Lowe

Registered office

28 Highlever Road London W10 6PS

Accountants

Onyx Accountants Limited Chartered Management AccountantsOnyx House 12 Phoenix Business Park Avenue Close Birmingham West Midlands B7 4NU

Singleton Lowe Ltd

(Registration number: 13296125)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	65	181
Current assets
Debtors		660	-
Cash at bank and in hand		2,290	3,724
		2,950	3,724
Creditors: Amounts falling due within one year		(1,594,725)	(1,594,725)
Net current liabilities		(1,591,775)	(1,591,001)
Total assets less current liabilities		(1,591,710)	(1,590,820)
Accruals and deferred income		(600)	(600)
Net liabilities		(1,592,310)	(1,591,420)
Capital and reserves
Called up share capital		100	100
Retained earnings		(1,592,410)	(1,591,520)
Shareholders' deficit		(1,592,310)	(1,591,420)

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 May 2026
 

Singleton Lowe Ltd

(Registration number: 13296125)
Abridged Balance Sheet as at 31 December 2025

......................................... Mr Dominic Simon Lowe Director

Singleton Lowe Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
28 Highlever Road
London
W10 6PS

These financial statements were authorised for issue by the director on 11 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	15% on Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Singleton Lowe Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Singleton Lowe Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	347	347
At 31 December 2025	347	347
Depreciation
At 1 January 2025	166	166
Charge for the year	116	116
At 31 December 2025	282	282
Carrying amount
At 31 December 2025	65	65
At 31 December 2024	181	181