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Company Registration No. 03183677 (England and Wales)
East Pharm Limited Unaudited accounts for the year ended 31 July 2024
East Pharm Limited Unaudited accounts Contents
Page
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East Pharm Limited Company Information for the year ended 31 July 2024
Directors
Talhet Anwar Sanjiv Singh Kohli
Company Number
03183677 (England and Wales)
Registered Office
GRANSHAWS CHEMIST 137 CANN HALL ROAD LEYTONSTONE LONDON E11 3NJ
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East Pharm Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
1,898 
2,824 
1,899 
2,825 
Current assets
Inventories
135,000 
135,000 
Debtors
960,875 
976,943 
Cash at bank and in hand
121,542 
79,828 
1,217,417 
1,191,771 
Creditors: amounts falling due within one year
(433,263)
(724,274)
Net current assets
784,154 
467,497 
Total assets less current liabilities
786,053 
470,322 
Creditors: amounts falling due after more than one year
(452,655)
(128,999)
Provisions for liabilities
Deferred tax
(361)
(706)
Net assets
333,037 
340,617 
Capital and reserves
Called up share capital
400 
400 
Profit and loss account
332,637 
340,217 
Shareholders' funds
333,037 
340,617 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by
Talhet Anwar Director Company Registration No. 03183677
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East Pharm Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
East Pharm Limited is a private company, limited by shares, registered in England and Wales, registration number 03183677. The registered office is GRANSHAWS CHEMIST, 137 CANN HALL ROAD, LEYTONSTONE, LONDON, E11 3NJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the lease term
Plant & machinery
over 7 years
Fixtures & fittings
over 7 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2023
280,000 
At 31 July 2024
280,000 
Amortisation
At 1 August 2023
279,999 
At 31 July 2024
279,999 
Net book value
At 31 July 2024
1 
At 31 July 2023
1 
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East Pharm Limited Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
501 
76,938 
77,439 
At 31 July 2024
501 
76,938 
77,439 
Depreciation
At 1 August 2023
500 
74,115 
74,615 
Charge for the year
- 
926 
926 
At 31 July 2024
500 
75,041 
75,541 
Net book value
At 31 July 2024
1 
1,897 
1,898 
At 31 July 2023
1 
2,823 
2,824 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
22,442 
43,482 
Trade debtors
147,542 
139,974 
Other debtors
790,891 
793,487 
960,875 
976,943 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
70,693 
293,272 
Trade creditors
224,196 
251,710 
Taxes and social security
91,606 
170,419 
Loans from directors
39,649 
- 
Accruals
7,119 
8,873 
433,263 
724,274 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
452,655 
128,999 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
400 Ordinary shares of £1 each
400 
400 
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East Pharm Limited Notes to the Accounts for the year ended 31 July 2024
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Sanjiv Singh Kohli
603,734 
- 
- 
603,734 
603,734 
- 
- 
603,734 
Loan to director S S Kohli is interest free and without any fixed terms of repayment
11
Average number of employees
During the year the average number of employees was 11 (2023: 10).
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