Apteka Limited

	Page
Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 06414477

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		259,528		209,365

			259,528		209,365
CURRENT ASSETS
Stocks		88,677		77,110
Debtors	6	155,127		77,025
Cash at bank and in hand		192,046		762,800

		435,850		916,935
Creditors: Amounts Falling Due Within One Year	7	(523,388 )		(644,646 )

NET CURRENT ASSETS (LIABILITIES)			(87,538 )		272,289

TOTAL ASSETS LESS CURRENT LIABILITIES			171,990		481,654

Creditors: Amounts Falling Due After More Than One Year	8		(62,375 )		(137,375 )

NET ASSETS			109,615		344,279

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			109,613		344,277

SHAREHOLDERS' FUNDS			109,615		344,279

Page 1

Page 2

Apteka Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr C Vekaria

Director

13/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Apteka Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06414477 . The registered office is 47 Roman Way , London, N7 8XF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2023: 9)

Page 3

Page 4

Apteka Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2023	800,000

As at 30 September 2024	800,000

Amortisation
As at 1 October 2023	800,000

As at 30 September 2024	800,000

Net Book Value
As at 30 September 2024	-

As at 1 October 2023	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2023	171,071	115,653	286,724
Additions	138,380	6,280	144,660

As at 30 September 2024	309,451	121,933	431,384

Depreciation
As at 1 October 2023	45,603	31,756	77,359
Provided during the period	65,265	29,232	94,497

As at 30 September 2024	110,868	60,988	171,856

Net Book Value
As at 30 September 2024	198,583	60,945	259,528

As at 1 October 2023	125,468	83,897	209,365

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	122,532	57,274
Prepayments and accrued income	9,485	3,376
Other taxes and social security	23,110	16,375

	155,127	77,025

Page 4

Page 5

Apteka Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	237,368	154,107
Bank loans and overdrafts	75,000	75,000
Corporation tax	-	3,836
Other creditors	5,453	224,387
Accruals and deferred income	16,896	10,730
Directors' loan accounts	7,377	4,163
Amounts owed to group undertakings	181,294	172,423

	523,388	644,646

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	62,375	137,375

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

10. Ultimate Controlling Party

The company's ultimate controlling party is C J Chem Limited by virtue of its ownership of 100% of the issued share capital in the company.

Page 5