Singhs Builders (London) Limited

Registered number

09954167

Filleted Accounts

31 January 2026

Singhs Builders (London) Limited
Registered number:		09954167
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			7,571

Current assets
Stocks		8,480			9,175
Debtors	4	3,608,293			2,240,318
Cash at bank and in hand		2,462			952
		3,619,235			2,250,445

Creditors: amounts falling due within one year	5	(3,167,775)			(1,591,785)

Net current assets			451,460			658,660

Net assets			451,460			666,231

Capital and reserves
Called up share capital			1			1
Profit and loss account			451,459			666,230

Shareholder's funds			451,460			666,231

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime.The profit and loss account has not been delivered to the Registrar of Companies.




Mandeep Singh Binning
Director
Approved by the board on 14 July 2026

Singhs Builders (London) Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statemements are presented in sterling which is the functional currency of the company and not rounded.

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			15% SL
	Fixtures, fittings, tools and equipment			25% SL

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		7


3	Tangible fixed assets
				Fixtures, fittings & equipment		Motor vehicles		Total
£					£		£
	Cost
	At 1 February 2025			1,390		25,000		26,390
	At 31 January 2026			1,390		25,000		26,390

	Depreciation
	At 1 February 2025			1,319		17,500		18,819
	Charge for the year			71		7,500		7,571
	At 31 January 2026			1,390		25,000		26,390

	Net book value
	At 31 January 2026			-		-		-
	At 31 January 2025			71		7,500		7,571


4	Debtors					2026		2025
£							£

	Trade debtors					523,356		244,967
	Other debtors					3,084,937		1,995,351
						3,608,293		2,240,318


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					712,065		472,658
	Taxation and social security costs					804,707		552,916
	Other creditors					1,651,003		566,211
						3,167,775		1,591,785


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mandeep Singh Binning
	[Loan 1]	-		416,866		-		416,866

		-		416,866		-		416,866


	The loan is interest free and repayable on demand.

7	Related party transactions

	Controlled by Director
	Balance due from them	17,500		17,500
	Balance due to them	1,034,647		202,347

	Other related parties
	Balance due from them	2,269,803		1,839,450
	Balance due to them	407,190		151,500

8	Other information

	Singhs Builders (London) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Olive Tree Centre
	472a Larkshall Road
	London
	E4 9HH