REGISTERED NUMBER: 04143228 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

T. Singh Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Gurdeep Singh

Mr Tirath Singh

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

5-7 Solitaire avenue

St Johns

Worcester

Worcestershire

WR2 5PP

REGISTERED NUMBER:

04143228 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

15,211

17,957

CURRENT ASSETS

Inventories

80,893

85,636

Debtors

5

5,811

5,984

Cash in hand

1,246

2,241

87,950

93,861

CREDITORS

Amounts falling due within one year

6

83,836

98,270

NET CURRENT ASSETS/(LIABILITIES)

4,114

(4,409

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,325

13,548

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

19,321

13,544

SHAREHOLDERS' FUNDS

19,325

13,548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Mr Gurdeep Singh - Director

1.	STATUTORY INFORMATION

T. Singh Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net value of goods sold, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 11 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

367,564

Additions

2,325

At 31 January 2026

369,889

DEPRECIATION

At 1 February 2025

349,607

Charge for year

5,071

At 31 January 2026

354,678

NET BOOK VALUE

At 31 January 2026

15,211

At 31 January 2025

17,957

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

2,548

2,500

Other debtors

3,263

3,484

5,811

5,984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

10,318

1,798

Trade creditors

13,513

54,351

Taxation and social security

(455

)

1,409

Other creditors

60,460

40,712

83,836

98,270

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

4

Ordinary

£1

4

4

8.	RELATED PARTY DISCLOSURES

Company has to pay Rent of £40,000 (£40,000: 2025) to the Director's, viz Mr T Singh & Mr G Singh for use of property at 5-7 Solitaire Avenue, Worcester, WR2 5PP.

Company has to pay Rent of £15,000 (£15,000: 2025) to the Director's, viz Mr T Singh for use of property at 165 Oldbury Road.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

30 October 2026