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Registered Number: 12339155
England and Wales

 

 

 

A & F PHARMA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 203,500    221,375 
Tangible fixed assets 4 13,806    12,287 
217,306    233,662 
Current assets      
Stocks 25,000    22,000 
Debtors 354,074    286,650 
Cash at bank and in hand 55,363    43,358 
434,437    352,008 
Creditors: amount falling due within one year (224,722)   (277,585)
Net current assets 209,715    74,423 
 
Total assets less current liabilities 427,021    308,085 
Creditors: amount falling due after more than one year (170,651)   (187,658)
Provisions for liabilities (1,272)   (902)
Net assets 255,098    119,525 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 254,998    119,425 
Shareholders' funds 255,098    119,525 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 August 2024 and were signed on its behalf by:


-------------------------------
Anjum Raza
Director
1
General Information
A & F PHARMA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12339155, registration address Village Pharmacy , 9 Market Street, Kingswinford , DY6 9JS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
Computer Equipment 33.33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 11 (2022 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 275,000    275,000 
Additions  
Disposals  
At 30 November 2023 275,000    275,000 
Amortisation
At 01 December 2022 53,625    53,625 
Charge for year 17,875    17,875 
On disposals  
At 30 November 2023 71,500    71,500 
Net book values
At 30 November 2023 203,500    203,500 
At 30 November 2022 221,375    221,375 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 December 2022   13,500    5,117    18,617 
Additions 5,621        5,621 
Disposals      
At 30 November 2023 5,621    13,500    5,117    24,238 
Depreciation
At 01 December 2022   1,792    3,643    5,435 
Charge for year 820    3,375    802    4,997 
On disposals      
At 30 November 2023 820    5,167    4,445    10,432 
Net book values
Closing balance as at 30 November 2023 4,801    8,333    672    13,806 
Opening balance as at 01 December 2022   11,708    579    12,287 


5.

Advances and Credits



Anjum Raza


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Anjum Raza36,288 36,288 
036288000036288
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Anjum Raza
0000000
2