2022-08-012023-07-312023-07-31false12720132PHARMA4YOU LTD2024-04-23iso4217:GBPxbrli:pure127201322022-08-01127201322023-07-31127201322022-08-012023-07-31127201322021-08-01127201322022-07-31127201322021-08-012022-07-3112720132bus:SmallEntities2022-08-012023-07-3112720132bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3112720132bus:FullAccounts2022-08-012023-07-3112720132bus:PrivateLimitedCompanyLtd2022-08-012023-07-3112720132core:WithinOneYear2023-07-3112720132core:AfterOneYear2023-07-3112720132core:WithinOneYear2022-07-3112720132core:AfterOneYear2022-07-3112720132core:ShareCapital2023-07-3112720132core:SharePremium2023-07-3112720132core:RevaluationReserve2023-07-3112720132core:OtherReservesSubtotal2023-07-3112720132core:RetainedEarningsAccumulatedLosses2023-07-3112720132core:ShareCapital2022-07-3112720132core:SharePremium2022-07-3112720132core:RevaluationReserve2022-07-3112720132core:OtherReservesSubtotal2022-07-3112720132core:RetainedEarningsAccumulatedLosses2022-07-3112720132core:LandBuildings2023-07-3112720132core:PlantMachinery2023-07-3112720132core:Vehicles2023-07-3112720132core:FurnitureFittings2023-07-3112720132core:OfficeEquipment2023-07-3112720132core:NetGoodwill2023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-07-3112720132core:ListedExchangeTraded2023-07-3112720132core:UnlistedNon-exchangeTraded2023-07-3112720132core:LandBuildings2022-07-3112720132core:PlantMachinery2022-07-3112720132core:Vehicles2022-07-3112720132core:FurnitureFittings2022-07-3112720132core:OfficeEquipment2022-07-3112720132core:NetGoodwill2022-07-3112720132core:IntangibleAssetsOtherThanGoodwill2022-07-3112720132core:ListedExchangeTraded2022-07-3112720132core:UnlistedNon-exchangeTraded2022-07-3112720132core:LandBuildings2022-08-012023-07-3112720132core:PlantMachinery2022-08-012023-07-3112720132core:Vehicles2022-08-012023-07-3112720132core:FurnitureFittings2022-08-012023-07-3112720132core:OfficeEquipment2022-08-012023-07-3112720132core:NetGoodwill2022-08-012023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112720132core:ListedExchangeTraded2022-08-012023-07-3112720132core:UnlistedNon-exchangeTraded2022-08-012023-07-3112720132core:MoreThanFiveYears2022-08-012023-07-3112720132core:Non-currentFinancialInstruments2023-07-3112720132core:Non-currentFinancialInstruments2022-07-3112720132dpl:CostSales2022-08-012023-07-3112720132dpl:DistributionCosts2022-08-012023-07-3112720132core:LandBuildings2022-08-012023-07-3112720132core:PlantMachinery2022-08-012023-07-3112720132core:Vehicles2022-08-012023-07-3112720132core:FurnitureFittings2022-08-012023-07-3112720132core:OfficeEquipment2022-08-012023-07-3112720132dpl:AdministrativeExpenses2022-08-012023-07-3112720132core:NetGoodwill2022-08-012023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112720132dpl:GroupUndertakings2022-08-012023-07-3112720132dpl:ParticipatingInterests2022-08-012023-07-3112720132dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112720132core:ListedExchangeTraded2022-08-012023-07-3112720132dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112720132core:UnlistedNon-exchangeTraded2022-08-012023-07-3112720132dpl:CostSales2021-08-012022-07-3112720132dpl:DistributionCosts2021-08-012022-07-3112720132core:LandBuildings2021-08-012022-07-3112720132core:PlantMachinery2021-08-012022-07-3112720132core:Vehicles2021-08-012022-07-3112720132core:FurnitureFittings2021-08-012022-07-3112720132core:OfficeEquipment2021-08-012022-07-3112720132dpl:AdministrativeExpenses2021-08-012022-07-3112720132core:NetGoodwill2021-08-012022-07-3112720132core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3112720132dpl:GroupUndertakings2021-08-012022-07-3112720132dpl:ParticipatingInterests2021-08-012022-07-3112720132dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3112720132core:ListedExchangeTraded2021-08-012022-07-3112720132dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3112720132core:UnlistedNon-exchangeTraded2021-08-012022-07-3112720132core:NetGoodwill2023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-07-3112720132core:LandBuildings2023-07-3112720132core:PlantMachinery2023-07-3112720132core:Vehicles2023-07-3112720132core:FurnitureFittings2023-07-3112720132core:OfficeEquipment2023-07-3112720132core:AfterOneYear2023-07-3112720132core:WithinOneYear2023-07-3112720132core:ListedExchangeTraded2023-07-3112720132core:UnlistedNon-exchangeTraded2023-07-3112720132core:ShareCapital2023-07-3112720132core:SharePremium2023-07-3112720132core:RevaluationReserve2023-07-3112720132core:OtherReservesSubtotal2023-07-3112720132core:RetainedEarningsAccumulatedLosses2023-07-3112720132core:NetGoodwill2022-07-3112720132core:IntangibleAssetsOtherThanGoodwill2022-07-3112720132core:LandBuildings2022-07-3112720132core:PlantMachinery2022-07-3112720132core:Vehicles2022-07-3112720132core:FurnitureFittings2022-07-3112720132core:OfficeEquipment2022-07-3112720132core:AfterOneYear2022-07-3112720132core:WithinOneYear2022-07-3112720132core:ListedExchange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PHARMA4YOU LTD

Registered Number
12720132
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

PHARMA4YOU LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

NAMDARPOUR, Marjan

Registered Address

8b Accommodation Road
Golders Green
London
NW11 8ED

Registered Number

12720132 (England and Wales)
PHARMA4YOU LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets6621,765655,358
Tangible assets727,35830,535
649,123685,893
Current assets
Stocks828,00034,000
Debtors9131,05638,551
Cash at bank and on hand25,02344,883
184,079117,434
Creditors amounts falling due within one year10(379,545)(315,134)
Net current assets (liabilities)(195,466)(197,700)
Total assets less current liabilities453,657488,193
Creditors amounts falling due after one year11(444,471)(483,991)
Accruals and deferred income(8,500)-
Net assets6864,202
Capital and reserves
Called up share capital22
Profit and loss account6844,200
Shareholders' funds6864,202
The financial statements were approved and authorised for issue by the Director on 23 April 2024, and are signed on its behalf by:
NAMDARPOUR, Marjan
Director
Registered Company No. 12720132
PHARMA4YOU LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company during the year continued to be that of dispensing chemist in specialised stores.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Intangible assets policy
Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 20 years. Provision is made for any impairment.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year33
6.Intangible assets
Last year the company purchased a pharmacy with the goodwill of £570,000.

Goodwill

Other

Total

£££
Cost or valuation
At 01 August 22570,000101,850671,850
At 31 July 23570,000101,850671,850
Amortisation and impairment
At 01 August 2211,4005,09216,492
Charge for year33,593-33,593
At 31 July 2344,9935,09250,085
Net book value
At 31 July 23525,00796,758621,765
At 31 July 22558,60096,758655,358
7.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 August 2240,71340,713
Additions5,9435,943
At 31 July 2346,65646,656
Depreciation and impairment
At 01 August 2210,17810,178
Charge for year9,1209,120
At 31 July 2319,29819,298
Net book value
At 31 July 2327,35827,358
At 31 July 2230,53530,535
8.Stocks

2023

2022

££
Raw materials and consumables28,00034,000
Total28,00034,000
9.Debtors

2023

2022

££
Trade debtors / trade receivables110,054-
Other debtors21,00238,551
Total131,05638,551
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables41,445-
Taxation and social security5,679571
Other creditors332,421314,563
Total379,545315,134
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts444,471483,991
Total444,471483,991