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The study of linear codes over local rings, particularly non-chain rings, imposes difficulties that differ from those encountered in codes over chain rings, and this stems from the fact that local non-chain rings are not principal ideal rings. In this paper, we present and successfully establish a new approach for linear codes of any finite length over local rings that are not necessarily chains. The main focus of this study is to produce generating characters, MacWilliams identities and generator matrices for codes over singleton local Frobenius rings of order 32. To do so, we first start by characterizing all singleton local rings of order 32 up to isomorphism. These rings happen to have strong connections to linear binary codes and Z4 codes, which play a significant role in coding theory.
Alabiad et al. (Sat,) studied this question.