REGISTERED NUMBER: 06071342

Financial Statements for the Year Ended 28 February 2025

for

Singh Pharma Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

G Singh

Secretary:

K Singh

Registered office:

22 Sandhill Fold

Bradford

Yorkshire

BD10 8XB

Registered number:

06071342

Accountants:

Sohans, Chartered Accountants

44 Bradford Street

Walsall

WS1 3QA

Fixed assets

Intangible assets

4

500,000

500,000

Tangible assets

5

12,688

8,820

Investments

6

39,920

39,920

552,608

548,740

Current assets

Stocks

60,290

76,321

Debtors

7

695,177

705,872

Cash at bank and in hand

67,507

161,152

822,974

943,345

Creditors

Amounts falling due within one year

8

522,342

654,481

Net current assets

300,632

288,864

Total assets less current liabilities

853,240

837,604

Capital and reserves

Called up share capital

4

4

Retained earnings

853,236

837,600

Shareholders' funds

853,240

837,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 November 2025 and were signed by:

G Singh - Director

1.	Statutory information

Singh Pharma Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost and 15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 11 (2024 - 11 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 March 2024

and 28 February 2025

500,000

Net book value

At 28 February 2025

500,000

At 29 February 2024

500,000

5.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 March 2024

47,119

2,092

49,211

Additions

-

7,748

7,748

At 28 February 2025

47,119

9,840

56,959

Depreciation

At 1 March 2024

38,299

2,092

40,391

Charge for year

1,323

2,557

3,880

At 28 February 2025

39,622

4,649

44,271

Net book value

At 28 February 2025

7,497

5,191

12,688

At 29 February 2024

8,820

-

8,820

6.	Fixed asset investments

Other

investments

£

Cost

At 1 March 2024

and 28 February 2025

39,920

Net book value

At 28 February 2025

39,920

At 29 February 2024

39,920

7.

Debtors: amounts falling due within one year

28.2.25

29.2.24

£

£

Trade debtors

108,031

90,837

Prepayments

587,146

615,035

695,177

705,872

8.

Creditors: amounts falling due within one year

28.2.25

29.2.24

£

£

Bank loans and overdrafts

195,817

258,892

Trade creditors

218,493

266,597

Taxation and social security

23,586

16,048

Other creditors

84,446

112,944

522,342

654,481

9.	Ultimate controlling party

The controlling party is G Singh.