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Company Registration No. 03137857 (England and Wales)
CAERAU PHARMA LIMITED Unaudited accounts for the year ended 31 May 2023
CAERAU PHARMA LIMITED Unaudited accounts Contents
Page
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CAERAU PHARMA LIMITED Company Information for the year ended 31 May 2023
Directors
Mr. Chun Hin Wong Mr. Yuen Fung Lam Mr.Him Shuen Chung Dr. Philip Majoe
Secretary
Dr. Philip Majoe
Company Number
03137857 (England and Wales)
Registered Office
178 CAERAU ROAD MAESTEG CF34 0PD WALES
Accountants
Kimee & Associates Office T, First Floor, Raydean House, 15-17 Western Parade, Great North Road Barnet, London EN5 1AH
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CAERAU PHARMA LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,000,000 
1,062,500 
Tangible assets
40,847 
55,524 
1,040,847 
1,118,024 
Current assets
Inventories
83,370 
55,580 
Debtors
388,959 
296,102 
Cash at bank and in hand
181,580 
56,760 
653,909 
408,442 
Creditors: amounts falling due within one year
(625,770)
(457,907)
Net current assets/(liabilities)
28,139 
(49,465)
Net assets
1,068,986 
1,068,559 
Capital and reserves
Called up share capital
2 
2 
Share premium
1,059,444 
1,059,444 
Profit and loss account
9,540 
9,113 
Shareholders' funds
1,068,986 
1,068,559 
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2023 and were signed on its behalf by
Mr. Chun Hin Wong Director Company Registration No. 03137857
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CAERAU PHARMA LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
CAERAU PHARMA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03137857. The registered office is 178 CAERAU ROAD, MAESTEG, CF34 0PD, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing Balance
Motor vehicles
25% reducing Balance
Fixtures & fittings
25% reducing Balance
Computer equipment
33% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
1,250,000 
At 31 May 2023
1,250,000 
Amortisation
At 1 June 2022
187,500 
Charge for the year
62,500 
At 31 May 2023
250,000 
Net book value
At 31 May 2023
1,000,000 
At 31 May 2022
1,062,500 
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CAERAU PHARMA LIMITED Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2022
2,597 
12,221 
80,310 
3,882 
99,010 
At 31 May 2023
2,597 
12,221 
80,310 
3,882 
99,010 
Depreciation
At 1 June 2022
1,485 
4,938 
35,121 
1,942 
43,486 
Charge for the year
278 
1,821 
11,297 
1,281 
14,677 
At 31 May 2023
1,763 
6,759 
46,418 
3,223 
58,163 
Net book value
At 31 May 2023
834 
5,462 
33,892 
659 
40,847 
At 31 May 2022
1,112 
7,283 
45,189 
1,940 
55,524 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
15,124 
Trade debtors
320,000 
276,593 
Accrued income and prepayments
- 
4,385 
Other debtors
68,959 
- 
388,959 
296,102 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
40,066 
Trade creditors
210,000 
147,379 
Taxes and social security
34,130 
23,888 
Other creditors
142,857 
378,784 
Loans from directors
238,783 
(140,000)
Accruals
- 
7,790 
625,770 
457,907 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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