SINGH PROPERTY LTD - Filleted accounts

Registered number

08826000

SINGH PROPERTY LTD

Filleted Accounts

31 December 2025

SINGH PROPERTY LTD
Registered number:		08826000
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investment property	3		197,701			197,701
			197,701			197,701

Current assets
Debtors	4	449,164			439,764
Cash at bank and in hand		109,824			101,124
		558,988			540,888

Creditors: amounts falling due within one year	5	(190,924)			(166,627)

Net current assets			368,064			374,261

Total assets less current liabilities			565,765			571,962

Creditors: amounts falling due after more than one year	6		(253,855)			(263,615)

Net assets			311,910			308,347

Capital and reserves
Called up share capital			100			100
Profit and loss account			311,810			308,247

Shareholders' funds			311,910			308,347

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 members have 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.




Mr Ravinder Singh
Director
Approved by the board on 12 September 2026

SINGH PROPERTY LTD
Notes to the Accounts
for the year ended 31 December 2025


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. 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.

	Investment property
	Investment property is initially recognised at cost and subsequently measured at fair value at the reporting date. The fair value represents the directors’ best estimate at the year end based on available information, with any changes recognised in profit or loss.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investment property

Investment
property			Total
£			£
	Cost
	At 1 January 2025	197,701		197,701
	Additions	-		-
	Revaluation	-		-
	Disposals	-		-

	At 31 December 2025	197,701		197,701

	Investment property is measured at fair value at the year end. The reported fair value represents the best estimate of the directors, based on the information available at the reporting date. The valuation has been determined accordingly and reflects current market conditions.

4	Debtors	2025		2024
£			£

	Other debtors	449,164		439,764
		449,164		439,764




5	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	45,940		31,269
	Other creditors	144,984		135,358
		190,924		166,627


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	14,105		23,865
	Other creditors	239,750		239,750
		253,855		263,615

7	Other information

	SINGH PROPERTY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit H9, Charles House