Registered number
07185445
Lisa Tan Pharma Consulting Limited
Filleted Accounts
31 March 2025
Lisa Tan Pharma Consulting Limited
Registered number: 07185445
Balance Sheet
as at 31 March 2025
Restated
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 48,718 41,863
Current assets
Debtors 5 35,391 42,742
Cash at bank and in hand 963,355 825,570
998,746 868,312
Creditors: amounts falling due within one year 6 (64,098) (50,540)
Net current assets 934,648 817,772
Total assets less current liabilities 983,366 859,635
Provisions for liabilities (12,178) (7,953)
Net assets 971,188 851,682
Capital and reserves
Called up share capital 100 100
Profit and loss account 971,088 851,582
Shareholders' funds 971,188 851,682
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs E F Tan
Director
Approved by the board on 3 August 2025
Lisa Tan Pharma Consulting Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
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).
The financial statements for the year ended 31 March 2024 have been restated. The financial statements have been restated due to an accounting error in relations to share capital. As a result share captial has been increased by £99.
Going concern
The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles 25%
Fixtures, fittings and equipment 20% - 33%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Taxation 2025 2024
£ £
Corporation tax 49,167 33,811
Deferred tax 4,225 7,717
Adjustment to prior year - (23)
53,392 41,505
3 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 12,298 53,791 66,089
Additions 18,685 - 18,685
At 31 March 2025 30,983 53,791 84,774
Depreciation
At 1 April 2024 10,778 13,448 24,226
Charge for the year 1,745 10,085 11,830
At 31 March 2025 12,523 23,533 36,056
Net book value
At 31 March 2025 18,460 30,258 48,718
At 31 March 2024 1,520 40,343 41,863
Restated
5 Debtors 2025 2024
£ £
Trade debtors 15,058 26,078
Other debtors 20,333 16,664
35,391 42,742
6 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 63,119 49,613
Other creditors 979 927
64,098 50,540
7 Loans to directors Restated
B/fwd Paid Repaid C/fwd
£ £ £ £
Directors loan account E Tan 5,878 18,990 (24,646) 222
Directors loan account K Tan 10,000 (10,000)
15,878 18,990 (34,646) 222
Interest has been charged at a rate of 2.25% on the directors loan. The balance outstanding at the end of the year has been repaid within 9 months after the year end.
8 Related party transactions
During the year, the company loaned £20,000 to Melanie Verdejo Properties Limited, this loan was interest free and is repayable once the company has sufficient funds. The amount outstanding at the year end is £20,000.
9 Other information
Lisa Tan Pharma Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
Suite 3a Kings Hall
St Ives Business Park
Parsons Green
St Ives
PE27 4WY
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