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Registered Number: 01936499
England and Wales

 

 

 

N B PHARMACY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 1,148,462   
Tangible fixed assets 4 204,012    207,163 
1,352,474    207,163 
Current assets      
Stocks 30,691    31,356 
Debtors 65,819    62,968 
Cash at bank and in hand 68,174    129,955 
164,684    224,279 
Creditors: amount falling due within one year (216,236)   (125,424)
Net current assets (51,552)   98,855 
 
Total assets less current liabilities 1,300,922    306,018 
Creditors: amount falling due after more than one year (980,320)  
Net assets 320,602    306,018 
 

Capital and reserves
     
Called up share capital 50,000    50,000 
Profit and loss account 270,602    256,018 
Shareholders' funds 320,602    306,018 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 profit and loss account 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 director on 30 December 2024 and were signed by:


-------------------------------
Venkat Ramana Reddy ADAMA
Director
1
General Information
N B PHARMACY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01936499, registration address 44, Old Road West, Gravesend, KENT, DA11 0LJ.

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.
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 25 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:
Land and Buildings 2% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023  
Additions 1,196,315    1,196,315 
Disposals  
At 31 March 2024 1,196,315    1,196,315 
Amortisation
At 01 April 2023  
Charge for year 47,853    47,853 
On disposals  
At 31 March 2024 47,853    47,853 
Net book values
At 31 March 2024 1,148,462    1,148,462 
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 April 2023 286,059      52,542    338,601 
Additions   9,695    614    10,309 
Disposals      
At 31 March 2024 286,059    9,695    53,156    348,910 
Depreciation
At 01 April 2023 85,983      45,455    131,438 
Charge for year 5,721    2,424    5,315    13,460 
On disposals      
At 31 March 2024 91,704    2,424    50,770    144,898 
Net book values
Closing balance as at 31 March 2024 194,355    7,271    2,386    204,012 
Opening balance as at 01 April 2023 200,076      7,087    207,163 


2