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Registered number: 14455188

PK SINGH LTD

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

Prepared By:

Bhaskar Bhavsar Ltd

Accountancy

36

Tottenhall Road

London

N13 6HX

PK SINGH LTD

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

DIRECTORS

Manmohan Singh Bahia

REGISTERED OFFICE

253-257

Allenby Road

Southall

Middlesex

UB1 2HD

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 14455188

ACCOUNTANTS

Bhaskar Bhavsar Ltd

Accountancy

36

Tottenhall Road

London

N13 6HX

PK SINGH LTD

ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
		Page
Directors' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

PK SINGH LTD

BALANCE SHEET AT 31/12/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Intangible assets		3				211,458				223,958
Tangible assets		4				1,686,742				1,701,780
						1,898,200				1,925,738
CURRENT ASSETS
Stock				75,665				80,675
Debtors		6		48,700				120,763
Cash at bank and in hand				99,310				49,044
				223,675				250,482
CREDITORS: Amounts falling due within one year		7		88,097				136,340
NET CURRENT ASSETS						135,578				114,142
TOTAL ASSETS LESS CURRENT LIABILITIES						2,033,778				2,039,880
CAPITAL AND RESERVES
Called up share capital		8				200				200
Share premium account		9				1,844,567				1,844,567
Profit and loss account						189,011				195,113
SHAREHOLDERS' FUNDS						2,033,778				2,039,880
For the year ending 31/12/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/10/2026 and signed on their behalf by
.............................
Manmohan Singh Bahia
Director

PK SINGH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		straight line 25%
Commercial Vehicles		straight line 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

PK SINGH LTD

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				4		4

3. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/01/2025		250,000		250,000
At 31/12/2025		250,000		250,000
Depreciation
At 01/01/2025		26,042		26,042
For the year		12,500		12,500
At 31/12/2025		38,542		38,542
Net Book Amounts
At 31/12/2025		211,458		211,458
At 31/12/2024		223,958		223,958

4. TANGIBLE FIXED ASSETS
		Land And		Plant and		Commercial
		Buildings		Machinery		Vehicles		Total
		£		£		£		£
Cost
At 01/01/2025		1,660,000		59,471		8,369		1,727,840
At 31/12/2025		1,660,000		59,471		8,369		1,727,840
Depreciation
At 01/01/2025		-		22,747		3,313		26,060
For the year		-		13,207		1,831		15,038
At 31/12/2025		-		35,954		5,144		41,098
Net Book Amounts
At 31/12/2025		1,660,000		23,517		3,225		1,686,742
At 31/12/2024		1,660,000		36,724		5,056		1,701,780

PK SINGH LTD

5. STOCK				2025		2024
				£		£
Stock comprises:
Stock				75,665		80,675
				75,665		80,675

6. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Other debtors				11,510		120,763
Prepayments				37,190		-
				48,700		120,763
The other debtors represents directors overdrawn balance which was repaid in October 2026.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				37,000		72,000
VAT				5,045		9,201
PAYE control				5,404		14,044
Trade creditors				28,198		33,005
Accruals				12,450		8,090
				88,097		136,340

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
200 Ordinary shares of £1 each				200		200
				200		200
New shares issued during period:
200 Ordinary shares of £1 each				200

9. SHARE PREMIUM ACCOUNT				2025		2024
				£		£
Share premium account				1,844,567		1,844,567

PK SINGH LTD

10. CONTROLLING PARTY

Bahia & Sons Ltd own 100% of share capital of the company.

Mr Manmohan Singh Bahia owns 51% of Bahia & Sons Ltd.

11. RELATED PARTY TRANSACTIONS

The tangible fixed assets were purchased at market value from the director and shareholder Mr Manmohan Singh Bahia on 30 june 2023. The company started trading on 1 July 2023.