Registered number
07468413
A D Pharma Consulting Limited
Unaudited Filleted Accounts
30 November 2023
A D Pharma Consulting Limited
Registered number: 07468413
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 406,285 426,843
Current assets
Stocks 35,250 16,250
Debtors 4 6,897 59,349
Cash at bank and in hand 6,446 6,096
48,593 81,695
Creditors: amounts falling due within one year 5 (163,633) (294,001)
Net current liabilities (115,040) (212,306)
Total assets less current liabilities 291,245 214,537
Creditors: amounts falling due after more than one year 6 (61,168) (96,994)
Net assets 230,077 117,543
Capital and reserves
Called up share capital 100 100
Profit and loss account 229,977 117,443
Shareholders' funds 230,077 117,543
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Donovan
Director
Approved by the board on 28 August 2024
A D Pharma Consulting Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
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).
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT .

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 25 years straight line
Plant and machinery 15% reducing balance
Fixtures, fittings, tools and equipment 15% reducing balance
Computer equipment 3 years straight line
Motor venicles 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 December 2022 403,472 36,186 74,879 514,537
Additions - 9,406 - 9,406
At 30 November 2023 403,472 45,592 74,879 523,943
Depreciation
At 1 December 2022 30,003 23,016 34,673 87,692
Charge for the year 16,139 3,775 10,052 29,966
At 30 November 2023 46,142 26,791 44,725 117,658
Net book value
At 30 November 2023 357,330 18,801 30,154 406,285
At 30 November 2022 373,469 13,170 40,206 426,845
4 Debtors 2023 2022
£ £
Trade debtors - 7,242
Other debtors 6,897 52,107
6,897 59,349
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 7,490 22,748
Taxation and social security costs 120,651 70,595
Other creditors 35,492 200,658
163,633 294,001
6 Creditors: amounts falling due after one year 2023 2022
£ £
Other creditors 61,168 96,994
The directors have provided personal guarantees covering the full amount of certain Company borrowings amounting to £62,637 (2022: £110,327).
7 Related party transactions
All transactions with related parties were concluded under normal market conditions, and therefore no disclosure is required.
8 Directors' transactions
At the start of the year, the company owed the directors £105,827. During the year the directors introduced £11,341 (2022: £174,549), paid expenses on behalf of the company of £600 (2022: £600) and withdrew £140,166 (2022: £11,140). At 30 November 2023 the directors owed the company £22,399 which will be repaid within 9 months from the year end.
9 Other information
A D Pharma Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Station Road
Henley on Thames
Oxfordshire
RG9 1AY
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