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Registered Number: 12659633
England and Wales

 

 

 

H & R PHARMA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 297,700    300,375 
Tangible fixed assets 4 495,377    536,856 
793,077    837,231 
Current assets      
Stocks 5 45,000    90,000 
Debtors 6 480,996    234,746 
Cash at bank and in hand 134,592    381,655 
660,588    706,401 
Creditors: amount falling due within one year 7 (797,013)   (783,898)
Net current assets (136,425)   (77,497)
 
Total assets less current liabilities 656,652    759,734 
Net assets 656,652    759,734 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 656,552    759,634 
Shareholders' funds 656,652    759,734 
 


For the year ended 30 June 2024 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 financial statements were approved by the board of directors on 27 March 2025 and were signed on its behalf by:


-------------------------------
H S Rehill
Director
1
General Information
H & R Pharma Ltd is a private company, limited by shares, registered in England and Wales, registration number 12659633, registration address 2 Manor Court, Manor Mill Lane, Leeds, West Yorkshire, LS11 8LQ.

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)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 10 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:
Fixtures and Fittings 25% Reducing Balance
Land and Buildings 2% Straight Line
Motor Vehicles 25% Reducing Balance
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.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 20 (2023 : 16).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 413,750    413,750 
Additions 43,000    43,000 
Disposals  
At 30 June 2024 456,750    456,750 
Amortisation
At 01 July 2023 113,375    113,375 
Charge for year 45,675    45,675 
On disposals  
At 30 June 2024 159,050    159,050 
Net book values
At 30 June 2024 297,700    297,700 
At 30 June 2023 300,375    300,375 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 July 2023 357,418    54,691    179,726    591,835 
Additions     15,540    15,540 
Disposals      
At 30 June 2024 357,418    54,691    195,266    607,375 
Depreciation
At 01 July 2023 7,148    7,580    40,251    54,979 
Charge for year 7,148    11,778    38,093    57,019 
On disposals      
At 30 June 2024 14,296    19,358    78,344    111,998 
Net book values
Closing balance as at 30 June 2024 343,122    35,333    116,922    495,377 
Opening balance as at 01 July 2023 350,270    47,111    139,475    536,856 


5.

Stocks

2024
£
  2023
£
Stocks 45,000    90,000 
45,000    90,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 166,984    207,326 
Other Debtors 314,012    27,420 
480,996    234,746 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 252,131    278,327 
Taxation and Social Security 132,820    66,331 
Other Creditors 412,062    439,240 
797,013    783,898 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
47 Ordinary shares of £1.00 each 47    47 
48 Class A shares of £1.00 each 48    48 
5 Class B shares of £1.00 each  
100    100 
Ordinary Share Capital
All ordinary shares have equal rights on voting, dividend and capital distribution.   

9.

Director’s loan

Director's Loan

At 30 June 2024, the Directors Loan Account of £316,993 (2023 - £430,007) is unsecured, repayable on demand. During the year the directors incurred in the following transactions :

Particulars   Balance B/F
£
  Advance
£
  Credit
£
  Balance C/F
£
Director Loan 430,007  (332,204) 219,190  316,993 
430,007  (332,204) 219,190  316,993 
  
10.

Control

The company was under the control of the directors in the current year and prior year.   
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