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Company Registration No. 08640823 (England and Wales)
Melap Singh & Co Ltd Unaudited accounts for the year ended 31 August 2025
Melap Singh & Co Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Melap Singh & Co Ltd Company Information for the year ended 31 August 2025
Director
Melap Singh
Company Number
08640823 (England and Wales)
Registered Office
170 Oakham Road Tividale Oldbury West Midlands B69 1QQ England
Accountants
E-ACCOUNTANTS LTD Oriel House 26 The Quadrant RICHMOND SURREY TW9 1DL
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Melap Singh & Co Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
113,069 
116,277 
Investments
5
1,500,000 
1,500,000 
1,613,069 
1,616,277 
Current assets
Inventories
46,394 
46,394 
Debtors
6
146,546 
25,000 
Cash at bank and in hand
27,080 
164,215 
220,020 
235,609 
Creditors: amounts falling due within one year
7
- 
(10,020)
Net current assets
220,020 
225,589 
Net assets
1,833,089 
1,841,866 
Capital and reserves
Called up share capital
4 
4 
Revaluation reserve
1,499,898 
1,499,898 
Profit and loss account
333,187 
341,964 
Shareholders' funds
1,833,089 
1,841,866 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Melap Singh Director Company Registration No. 08640823
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Melap Singh & Co Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Melap Singh & Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 08640823. The registered office is 170 Oakham Road, Tividale, Oldbury, West Midlands, B69 1QQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Motor vehicles
25% on reducing Balance
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
103,445 
36,675 
140,120 
At 31 August 2025
103,445 
36,675 
140,120 
Depreciation
At 1 September 2024
- 
23,843 
23,843 
Charge for the year
- 
3,208 
3,208 
At 31 August 2025
- 
27,051 
27,051 
Net book value
At 31 August 2025
103,445 
9,624 
113,069 
At 31 August 2024
103,445 
12,832 
116,277 
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Melap Singh & Co Ltd Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
1,500,000 
Valuation at 31 August 2025
1,500,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
120,942 
- 
Other debtors
25,604 
25,000 
146,546 
25,000 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
- 
20 
Loans from directors
- 
10,000 
- 
10,020 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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