2022-12-012023-11-302023-11-30false06382442FRAMPTON PHARMACY LIMITED2024-07-1286900iso4217:GBPxbrli:pure063824422022-12-01063824422023-11-30063824422022-12-012023-11-30063824422021-12-01063824422022-11-30063824422021-12-012022-11-3006382442bus:SmallEntities2022-12-012023-11-3006382442bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3006382442bus:FullAccounts2022-12-012023-11-3006382442bus:PrivateLimitedCompanyLtd2022-12-012023-11-3006382442core:WithinOneYear2023-11-3006382442core:AfterOneYear2023-11-3006382442core:WithinOneYear2022-11-3006382442core:AfterOneYear2022-11-300638244212022-12-012023-11-3006382442core:ShareCapital2023-11-3006382442core:SharePremium2023-11-3006382442core:RevaluationReserve2023-11-3006382442core:OtherReservesSubtotal2023-11-3006382442core:RetainedEarningsAccumulatedLosses2023-11-3006382442core:ShareCapital2022-11-3006382442core:SharePremium2022-11-3006382442core:RevaluationReserve2022-11-3006382442core:OtherReservesSubtotal2022-11-3006382442core:RetainedEarningsAccumulatedLosses2022-11-3006382442core:LandBuildings2023-11-3006382442core:PlantMachinery2023-11-3006382442core:Vehicles2023-11-3006382442core:FurnitureFittings2023-11-3006382442core:OfficeEquipment2023-11-3006382442core:NetGoodwill2023-11-3006382442core:IntangibleAssetsOtherThanGoodwill2023-11-3006382442core:ListedExchangeTraded2023-11-3006382442core:UnlistedNon-exchangeTraded2023-11-3006382442core:LandBuildings2022-11-3006382442core:PlantMachinery2022-11-3006382442core:Vehicles2022-11-3006382442core:FurnitureFittings2022-11-3006382442core:OfficeEquipment2022-11-3006382442core:NetGoodwill2022-11-3006382442core:IntangibleAssetsOtherThanGoodwill2022-11-3006382442core:ListedExchangeTraded2022-11-3006382442core:UnlistedNon-exchangeTraded2022-11-3006382442core:LandBuildings2022-12-012023-11-3006382442core:PlantMachinery2022-12-012023-11-3006382442core:Vehicles2022-12-012023-11-3006382442core:FurnitureFittings2022-12-012023-11-3006382442core:OfficeEquipment2022-12-012023-11-3006382442core:NetGoodwill2022-12-012023-11-3006382442core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3006382442core:ListedExchangeTraded2022-12-012023-11-3006382442core:UnlistedNon-exchangeTraded2022-12-012023-11-3006382442core:MoreThanFiveYears2022-12-012023-11-3006382442core:Non-currentFinancialInstruments2023-11-3006382442core:Non-currentFinancialInstruments2022-11-3006382442dpl:CostSales2022-12-012023-11-3006382442dpl:DistributionCosts2022-12-012023-11-3006382442core:LandBuildings2022-12-012023-11-3006382442core:PlantMachinery2022-12-012023-11-3006382442core:Vehicles2022-12-012023-11-3006382442core:FurnitureFittings2022-12-012023-11-3006382442core:OfficeEquipment2022-12-012023-11-3006382442dpl:AdministrativeExpenses2022-12-012023-11-3006382442core:NetGoodwill2022-12-012023-11-3006382442core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3006382442dpl:GroupUndertakings2022-12-012023-11-3006382442dpl:ParticipatingInterests2022-12-012023-11-3006382442dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3006382442core:ListedExchangeTraded2022-12-012023-11-3006382442dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3006382442core:UnlistedNon-exchangeTraded2022-12-012023-11-3006382442dpl:CostSales2021-12-012022-11-3006382442dpl:DistributionCosts2021-12-012022-11-3006382442core:LandBuildings2021-12-012022-11-3006382442core:PlantMachinery2021-12-012022-11-3006382442core:Vehicles2021-12-012022-11-3006382442core:FurnitureFittings2021-12-012022-11-3006382442core:OfficeEquipment2021-12-012022-11-3006382442dpl:AdministrativeExpenses2021-12-012022-11-3006382442core:NetGoodwill2021-12-012022-11-3006382442core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3006382442dpl:GroupUndertakings2021-12-012022-11-3006382442dpl:ParticipatingInterests2021-12-012022-11-3006382442dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3006382442core:ListedExchangeTraded2021-12-012022-11-3006382442dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3006382442core:UnlistedNon-exchangeTraded2021-12-012022-11-3006382442core:NetGoodwill2023-11-3006382442core:IntangibleAssetsOtherThanGoodwill2023-11-3006382442core:LandBuildings2023-11-3006382442core:PlantMachinery2023-11-3006382442core:Vehicles2023-11-3006382442core:FurnitureFittings2023-11-3006382442core:OfficeEquipment2023-11-3006382442core:AfterOneYear2023-11-3006382442core:WithinOneYear2023-11-3006382442core:ListedExchangeTraded2023-11-3006382442core:UnlistedNon-exchangeTraded2023-11-3006382442core:ShareCapital2023-11-3006382442core:SharePremium2023-11-3006382442core:RevaluationReserve2023-11-3006382442core:OtherReservesSubtotal2023-11-3006382442core:RetainedEarningsAccumulatedLosses2023-11-3006382442core:NetGoodwill2022-11-3006382442core:IntangibleAssetsOtherThanGoodwill2022-11-3006382442core:LandBuildings2022-11-3006382442core:PlantMachinery2022-11-3006382442core:Vehicles2022-11-3006382442core:FurnitureFittings2022-11-3006382442core:OfficeEquipment2022-11-3006382442core:AfterOneYear2022-11-3006382442core:WithinOneYea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FRAMPTON PHARMACY LIMITED

(formerly MOUL PHARMACY LIMITED)

Registered Number
06382442
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

FRAMPTON PHARMACY LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

O'CONNOR, Curtis Luke
O'CONNOR, Glen George

Registered Address

10 High Street
Box
Corsham
SN13 8NN

Registered Number

06382442 (England and Wales)
FRAMPTON PHARMACY LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3202,520252,117
Tangible assets43,2914,388
205,811256,505
Current assets
Stocks534,10033,331
Debtors6314,290280,156
Cash at bank and on hand60924,718
348,999338,205
Creditors amounts falling due within one year7(241,803)(204,941)
Net current assets (liabilities)107,196133,264
Total assets less current liabilities313,007389,769
Creditors amounts falling due after one year8(30,000)(40,000)
Provisions for liabilities9(1,097)(1,097)
Net assets281,910348,672
Capital and reserves
Called up share capital100100
Profit and loss account281,810348,572
Shareholders' funds281,910348,672
The financial statements were approved and authorised for issue by the Board of Directors on 12 July 2024, and are signed on its behalf by:
O'CONNOR, Curtis Luke
Director
O'CONNOR, Glen George
Director

Registered Company No. 06382442
FRAMPTON PHARMACY LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
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
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Goodwill amortised 5% straight line.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1414
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 22991,933991,933
At 30 November 23991,933991,933
Amortisation and impairment
At 01 December 22739,816739,816
Charge for year49,59749,597
At 30 November 23789,413789,413
Net book value
At 30 November 23202,520202,520
At 30 November 22252,117252,117
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 223004,12559,7502,30066,475
At 30 November 233004,12559,7502,30066,475
Depreciation and impairment
At 01 December 2263,96555,8162,30062,087
Charge for year7340984-1,097
At 30 November 23794,00556,8002,30063,184
Net book value
At 30 November 232211202,950-3,291
At 30 November 222941603,934-4,388
5.Stocks

2023

2022

££
Raw materials and consumables34,10033,331
Total34,10033,331
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables139,881154,916
Amounts owed by group undertakings152,27196,672
Other debtors19,79527,169
Prepayments and accrued income2,3431,399
Total314,290280,156
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables114,30376,317
Bank borrowings and overdrafts53,43229,708
Taxation and social security-23,881
Payments received on account68,30768,178
Other creditors5,7616,022
Accrued liabilities and deferred income-835
Total241,803204,941
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts30,00040,000
Total30,00040,000
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,0971,097
Total1,0971,097
10.Directors advances, credits and guarantees
Other creditors include a balance of £1,019 (2022 - £1,019) related to the director's loan account Curtis O'Connor and George O'Connor.
11.Related party transactions
At the year-end, Amounts owed by/to group undertakings balance include £118,520 (2022: £65,279) due from New Access (East Anglia) Ltd and £33,750 (2022: £31,392) due from CoralBerry Limited, where Mr Curtis Luke O'Connor and Mr Glen George O'Connor are also directors of those companies.