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EAST HARLING CHEMIST LIMITED

Registered Number
08809812
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

EAST HARLING CHEMIST LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

AMPOMAH, Benjamin
HOOD-SACKEY, Lesley Awura Ama

Registered Address

Marlborough House St. Peters Close
West Lynn
King's Lynn
PE34 3JX

Registered Number

08809812 (England and Wales)
EAST HARLING CHEMIST LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-12,750
Tangible assets47,1001,011
7,10013,761
Current assets
Stocks564,00063,658
Debtors6135,583150,105
Cash at bank and on hand69,53281,781
269,115295,544
Creditors amounts falling due within one year7(313,004)(368,156)
Net current assets (liabilities)(43,889)(72,612)
Total assets less current liabilities(36,789)(58,851)
Creditors amounts falling due after one year8(12,513)(22,409)
Net assets(49,302)(81,260)
Capital and reserves
Called up share capital100100
Profit and loss account(49,402)(81,360)
Shareholders' funds(49,302)(81,260)
The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2025, and are signed on its behalf by:
AMPOMAH, Benjamin
Director
Registered Company No. 08809812
EAST HARLING CHEMIST LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes
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.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of the business in 2014, is being amortised evenly over its estimated useful life of 10 years.
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:

Reducing balance (%)
Fixtures and fittings20
Office Equipment25
Stocks and work in progress
Inventories 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 year56
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 23510,000510,000
At 30 November 24510,000510,000
Amortisation and impairment
At 01 December 23497,250497,250
Charge for year12,75012,750
At 30 November 24510,000510,000
Net book value
At 30 November 24--
At 30 November 2312,75012,750
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 233,570-3,570
Additions8606,8967,756
At 30 November 244,4306,89611,326
Depreciation and impairment
At 01 December 232,559-2,559
Charge for year3741,2931,667
At 30 November 242,9331,2934,226
Net book value
At 30 November 241,4975,6037,100
At 30 November 231,011-1,011
5.Stocks

2024

2023

££
Raw materials and consumables64,00063,658
Total64,00063,658
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables106,723121,300
Other debtors25,79328,543
Prepayments and accrued income3,067262
Total135,583150,105
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables90,695114,832
Bank borrowings and overdrafts10,64810,648
Amounts owed to related parties149,424184,986
Taxation and social security2,365-
Payments received on account46,60548,845
Other creditors11,4687,044
Accrued liabilities and deferred income1,7991,801
Total313,004368,156
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.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,51322,409
Total12,51322,409
9.Related party transactions
At the yearend, the company owed £149,424 (2023: £164,986) to Ben Amp Holdings Limited and 2024: NIL (2023: 20,000) to A.B. Chemist Ltd. The companies are related as Mr. B Ampomah is also a director in these companies.