Company registration number 10414963 (England and Wales)
Sing&K Ltd.
FINANCIAL STATEMENTS
Financial Statements
for the year ended 31 August 2025
PAGES FOR FILING WITH REGISTRAR
Sing&K Ltd.
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Sing&K Ltd.
Statement of financial position
as at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
209,454
197,675
Current assets
Stocks
21,500
20,000
Debtors
4
8,791
2,941
Cash at bank and in hand
63,004
53,954
93,295
76,895
Creditors: amounts falling due within one year
5
(70,323)
(531,067)
Net current assets/(liabilities)
22,972
(454,172)
Total assets less current liabilities
232,426
(256,497)
Provisions for liabilities
(47,764)
-
0
Net assets/(liabilities)
184,662
(256,497)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
184,661
(256,498)
Total equity
184,662
(256,497)

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

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

The financial statements were approved and signed by the director and authorised for issue on 27 March 2026
S Ly
Director
Company registration number 10414963 (England and Wales)
Sing&K Ltd.
Notes to the Financial Statements
for the year ended 31 August 2025
- 2 -
1
Accounting policies
Accounting convention

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

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised when the goods have been provided to the customer.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, 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:

Plant and equipment
15% Reducing Balance
Fixtures and fittings
15% Reducing Balance
Computers
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Stocks

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

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
19
17
Sing&K Ltd.
Notes to the Financial Statements (continued)
for the year ended 31 August 2025
- 3 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
8,110
26,839
12,972
215,999
263,920
Additions
14,547
166
333
46,835
61,881
At 31 August 2025
22,657
27,005
13,305
262,834
325,801
Depreciation and impairment
At 1 September 2024
1,484
6,551
2,394
55,816
66,245
Depreciation charged in the year
2,294
3,053
1,598
43,157
50,102
At 31 August 2025
3,778
9,604
3,992
98,973
116,347
Carrying amount
At 31 August 2025
18,879
17,401
9,313
163,861
209,454
At 31 August 2024
6,626
20,288
10,578
160,183
197,675
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by related parties
4,464
-
0
Prepayments and accrued income
4,327
2,941
8,791
2,941
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
38,412
10,129
Taxation and social security
22,887
33,491
Amounts owed to connected companies
-
478,967
Accruals and deferred income
9,024
8,480
70,323
531,067
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Sing&K Ltd.
Notes to the Financial Statements (continued)
for the year ended 31 August 2025
6
Audit report information
(continued)
- 4 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Charles R Moorby
Statutory Auditor:
B M Howarth Ltd
Date of audit report:
27 March 2026
7
Related party transactions

The company is exempt from disclosing the related party transactions with group companies as its results are included in the consolidated accounts of its parent undertaking, Sing Kee Group Limited.

8
Parent company

The director is of the opinion that Sing Kee Group Limited is the ultimate parent company.

Sing Kee Group Limited is the smallest group in which the company's financial statements are consolidated, whose registered office is 30 Cross Stamford Street, Leeds, West Yorkshire, LS7 1BA.

The company was controlled throughout the year by Q T Ly by virtue of his 100% shareholding in Sing Kee Group Limited.

9
Company information

Sing&K Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is 30-36 Cross Stamford Street, Leeds, West Yorkshire, England, LS7 1BA.

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