1 July 2022 false No description of principal activity Taxfiler 2023.14 13449231business:PrivateLimitedCompanyLtd2022-07-012023-06-30 134492312022-06-30 134492312022-07-012023-06-30 13449231business:AuditExempt-NoAccountantsReport2022-07-012023-06-30 13449231business:AbridgedAccounts2022-07-012023-06-30 134492312023-06-30 134492312022-06-30 13449231core:WithinOneYear2023-06-30 13449231core:WithinOneYear2022-06-30 13449231core:AfterOneYear2023-06-30 13449231core:AfterOneYear2022-06-30 13449231core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 13449231core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 13449231core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 13449231core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 13449231core:PreviouslyStatedAmount2023-06-30 13449231core:PreviouslyStatedAmount2022-06-30 13449231business:SmallEntities2022-07-012023-06-30 13449231business:Director12022-07-012023-06-30 13449231countries:EnglandWales2022-07-012023-06-30 13449231business:RegisteredOffice2022-07-012023-06-30 134492312021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. 13449231 (England and Wales)
313 PHARMA LTD Unaudited accounts for the year ended 30 June 2023
313 PHARMA LTD Unaudited accounts Contents
Page
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313 PHARMA LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,781 
1,274 
Current assets
Inventories
218,611 
14,000 
Debtors
197,752 
68,043 
Cash at bank and in hand
(3,266)
4,676 
413,097 
86,719 
Creditors: amounts falling due within one year
(345,255)
(64,682)
Net current assets
67,842 
22,037 
Total assets less current liabilities
88,623 
23,311 
Creditors: amounts falling due after more than one year
(104,450)
(40,139)
Net liabilities
(15,827)
(16,828)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(15,828)
(16,829)
Shareholders' funds
(15,827)
(16,828)
For the year ending 30 June 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 13 March 2024 and were signed on its behalf by
Shaneabbas Remtulla Director Company Registration No. 13449231
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313 PHARMA LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
313 PHARMA LTD is a private company, limited by shares, registered in England and Wales, registration number 13449231. The registered office is 292 UPPER BALSALL HEATH ROAD, BIRMINGHAM, B12 9DR, ENGLAND.
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
These financial statements for the year ended 30 June 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 July 2022
1,700 
Additions
21,577 
At 30 June 2023
23,277 
Depreciation
At 1 July 2022
426 
Charge for the year
2,070 
At 30 June 2023
2,496 
Net book value
At 30 June 2023
20,781 
At 30 June 2022
1,274 
5
Average number of employees
During the year the average number of employees was 2 (2022: 0).
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