2023-08-012024-07-312024-07-31false12720132PHARMA4YOU LTD2025-04-28falseiso4217:GBPxbrli:pure127201322023-08-01127201322024-07-31127201322023-08-012024-07-31127201322022-08-01127201322023-07-31127201322022-08-012023-07-3112720132bus:SmallEntities2023-08-012024-07-3112720132bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112720132bus:AbridgedAccounts2023-08-012024-07-3112720132bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112720132core:WithinOneYear2024-07-3112720132core:AfterOneYear2024-07-3112720132core:WithinOneYear2023-07-3112720132core:AfterOneYear2023-07-3112720132core:ShareCapital2024-07-3112720132core:SharePremium2024-07-3112720132core:RevaluationReserve2024-07-3112720132core:OtherReservesSubtotal2024-07-3112720132core:RetainedEarningsAccumulatedLosses2024-07-3112720132core:ShareCapital2023-07-3112720132core:SharePremium2023-07-3112720132core:RevaluationReserve2023-07-3112720132core:OtherReservesSubtotal2023-07-3112720132core:RetainedEarningsAccumulatedLosses2023-07-3112720132core:LandBuildings2024-07-3112720132core:PlantMachinery2024-07-3112720132core:Vehicles2024-07-3112720132core:FurnitureFittings2024-07-3112720132core:OfficeEquipment2024-07-3112720132core:NetGoodwill2024-07-3112720132core:IntangibleAssetsOtherThanGoodwill2024-07-3112720132core:ListedExchangeTraded2024-07-3112720132core:UnlistedNon-exchangeTraded2024-07-3112720132core:LandBuildings2023-07-3112720132core:PlantMachinery2023-07-3112720132core:Vehicles2023-07-3112720132core:FurnitureFittings2023-07-3112720132core:OfficeEquipment2023-07-3112720132core:NetGoodwill2023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-07-3112720132core:ListedExchangeTraded2023-07-3112720132core:UnlistedNon-exchangeTraded2023-07-3112720132core:LandBuildings2023-08-012024-07-3112720132core:PlantMachinery2023-08-012024-07-3112720132core:Vehicles2023-08-012024-07-3112720132core:FurnitureFittings2023-08-012024-07-3112720132core:OfficeEquipment2023-08-012024-07-3112720132core:NetGoodwill2023-08-012024-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112720132core:ListedExchangeTraded2023-08-012024-07-3112720132core:UnlistedNon-exchangeTraded2023-08-012024-07-3112720132core:MoreThanFiveYears2023-08-012024-07-3112720132core:Non-currentFinancialInstruments2024-07-3112720132core:Non-currentFinancialInstruments2023-07-3112720132dpl:CostSales2023-08-012024-07-3112720132dpl:DistributionCosts2023-08-012024-07-3112720132core:LandBuildings2023-08-012024-07-3112720132core:PlantMachinery2023-08-012024-07-3112720132core:Vehicles2023-08-012024-07-3112720132core:FurnitureFittings2023-08-012024-07-3112720132core:OfficeEquipment2023-08-012024-07-3112720132dpl:AdministrativeExpenses2023-08-012024-07-3112720132core:NetGoodwill2023-08-012024-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112720132dpl:GroupUndertakings2023-08-012024-07-3112720132dpl:ParticipatingInterests2023-08-012024-07-3112720132dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112720132core:ListedExchangeTraded2023-08-012024-07-3112720132dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112720132core:UnlistedNon-exchangeTraded2023-08-012024-07-3112720132dpl:CostSales2022-08-012023-07-3112720132dpl:DistributionCosts2022-08-012023-07-3112720132core:LandBuildings2022-08-012023-07-3112720132core:PlantMachinery2022-08-012023-07-3112720132core:Vehicles2022-08-012023-07-3112720132core:FurnitureFittings2022-08-012023-07-3112720132core:OfficeEquipment2022-08-012023-07-3112720132dpl:AdministrativeExpenses2022-08-012023-07-3112720132core:NetGoodwill2022-08-012023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112720132dpl:GroupUndertakings2022-08-012023-07-3112720132dpl:ParticipatingInterests2022-08-012023-07-3112720132dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112720132core:ListedExchangeTraded2022-08-012023-07-3112720132dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112720132core:UnlistedNon-exchangeTraded2022-08-012023-07-3112720132core:NetGoodwill2024-07-3112720132core:IntangibleAssetsOtherThanGoodwill2024-07-3112720132core:LandBuildings2024-07-3112720132core:PlantMachinery2024-07-3112720132core:Vehicles2024-07-3112720132core:FurnitureFittings2024-07-3112720132core:OfficeEquipment2024-07-3112720132core:AfterOneYear2024-07-3112720132core:WithinOneYear2024-07-3112720132core:ListedExchangeTraded2024-07-3112720132core:UnlistedNon-exchangeTraded2024-07-3112720132core:ShareCapital2024-07-3112720132core:SharePremium2024-07-3112720132core:RevaluationReserve2024-07-3112720132core:OtherReservesSubtotal2024-07-3112720132core:RetainedEarningsAccumulatedLosses2024-07-3112720132core:NetGoodwill2023-07-3112720132core:IntangibleAssetsOtherThanGoodwill2023-07-3112720132core:LandBuildings2023-07-3112720132core:PlantMachinery2023-07-3112720132core:Vehicles2023-07-3112720132core:FurnitureFittings2023-07-3112720132core:OfficeEquipment2023-07-3112720132core:AfterOneYear2023-07-3112720132core:WithinOneYear2023-07-3112720132core:Liste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PHARMA4YOU LTD

Registered Number
12720132
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

PHARMA4YOU LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

NAMDARPOUR, Marjan

Registered Address

8b Accommodation Road
Golders Green
London
NW11 8ED

Registered Number

12720132 (England and Wales)
PHARMA4YOU LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3588,173621,765
Tangible assets422,04227,358
610,215649,123
Current assets
Stocks35,00028,000
Debtors152,644131,056
Cash at bank and on hand29,20625,023
216,850184,079
Creditors amounts falling due within one year(410,110)(379,545)
Net current assets (liabilities)(193,260)(195,466)
Total assets less current liabilities416,955453,657
Creditors amounts falling due after one year(435,949)(444,471)
Accruals and deferred income(8,500)(8,500)
Net assets(27,494)686
Capital and reserves
Called up share capital22
Profit and loss account(27,496)684
Shareholders' funds(27,494)686
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
NAMDARPOUR, Marjan
Director
Registered Company No. 12720132
PHARMA4YOU LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 20 years. Provision is made for any impairment.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 August 23671,850
At 31 July 24671,850
Amortisation and impairment
At 01 August 2350,085
Charge for year33,592
At 31 July 2483,677
Net book value
At 31 July 24588,173
At 31 July 23621,765
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2346,656
Additions2,031
At 31 July 2448,687
Depreciation and impairment
At 01 August 2319,298
Charge for year7,347
At 31 July 2426,645
Net book value
At 31 July 2422,042
At 31 July 2327,358