Kam Singh Management Accountancy Services Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 09532432

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	161,008		137,050
Cash at bank and in hand		277,902		706

		438,910		137,756
Creditors: Amounts Falling Due Within One Year	5	(98,270 )		(547 )

NET CURRENT ASSETS (LIABILITIES)			340,640		137,209

TOTAL ASSETS LESS CURRENT LIABILITIES			340,640		137,209

NET ASSETS			340,640		137,209

CAPITAL AND RESERVES
Called up share capital	6		10		10
Income Statement			340,630		137,199

SHAREHOLDERS' FUNDS			340,640		137,209

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Kamaldeep Singh

Director

15/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kam Singh Management Accountancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09532432 . The registered office is The Stables, Nethercote, Banbury, Oxon, OX17 2BN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	38,080	-
Other debtors	128	-

	38,208	-
Due after more than one year
Other debtors	122,800	137,050

	161,008	137,050

Page 2

Page 3

Kam Singh Management Accountancy Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	73,140	-
VAT	23,908	-
Accrued expenses	836	547
Director's loan account	386	-

	98,270	547

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

7. Pension Commitments

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

8. Ultimate Controlling Party

The company was controlled throughout the current and prior year by its sole director, Mr K Singh.

Page 3