Registered number
SC809516
SINGH REFRIGERATION & AIR CONDITIONING LTD
Filleted Accounts
31 May 2026

SINGH REFRIGERATION & AIR CONDITIONING LTD
Registered number: | SC809516
Balance Sheet
as at 31 May 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Current assets
Cash at bank and in hand |  |  | 9,072 |  |  | 1
|  |  | 9,072 |  |  | 1
Creditors: amounts falling due within one year | 3 |  | (2,380) |  |  | -
Net current assets |  |  |  | 6,692 |  |  | 1
Total assets less current liabilities |  |  |  | 6,692 |  |  | 1
Net assets |  |  |  | 6,692 |  |  | 1
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 6,691 |  |  | -
Shareholder's funds |  |  |  | 6,692 |  |  | 1
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.
PARAMJEET SINGH
Director
Approved by the board on 15 July 2026

SINGH REFRIGERATION & AIR CONDITIONING LTD
Notes to the Accounts
for the year ended 31 May 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
| 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 | 1 |  | 0
3 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 1,570 |  | -
| Other creditors | 810 |  | -
|  |  |  |  |  | 2,380 |  | -
4 | Off-balance sheet arrangements
| None
5 | Other information
| SINGH REFRIGERATION & AIR CONDITIONING LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 57 WAVERLEY TERRACE
| GLASGOW
| G72 0HW

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