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REGISTERED NUMBER: 07313450 (England and Wales)

















Pharmora Limited

Financial Statements

for the Year Ended 30 November 2024






Pharmora Limited (Registered number: 07313450)

Contents of the Financial Statements
for the year ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pharmora Limited

Company Information
for the year ended 30 November 2024







DIRECTORS: Dr S J Pinches
I R Pinches





REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX





REGISTERED NUMBER: 07313450 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

Pharmora Limited (Registered number: 07313450)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 254,908 372,427
Investments 5 84 84
254,992 372,511

CURRENT ASSETS
Debtors 6 940,371 651,552
Cash at bank and in hand 119,203 209,137
1,059,574 860,689
CREDITORS
Amounts falling due within one year 7 228,033 754,271
NET CURRENT ASSETS 831,541 106,418
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,086,533

478,929

PROVISIONS FOR LIABILITIES 10,773 13,787
NET ASSETS 1,075,760 465,142

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,075,758 465,140
SHAREHOLDERS' FUNDS 1,075,760 465,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:




Dr S J Pinches - Director



I R Pinches - Director


Pharmora Limited (Registered number: 07313450)

Notes to the Financial Statements
for the year ended 30 November 2024


1. STATUTORY INFORMATION

Pharmora Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Leasehold property - over the unexpired term of the lease
Plant and machinery - 20% on cost
Office equipment - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 20 ) .

Pharmora Limited (Registered number: 07313450)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


4. TANGIBLE FIXED ASSETS
Leasehold Plant and Office
property machinery equipment
£    £    £   
COST
At 1 December 2023 547,332 17,470 7,778
Additions - - -
At 30 November 2024 547,332 17,470 7,778
DEPRECIATION
At 1 December 2023 230,051 17,470 1,181
Charge for year 105,463 - 778
At 30 November 2024 335,514 17,470 1,959
NET BOOK VALUE
At 30 November 2024 211,818 - 5,819
At 30 November 2023 317,281 - 6,597

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 73,348 31,470 677,398
Additions - 6,203 6,203
At 30 November 2024 73,348 37,673 683,601
DEPRECIATION
At 1 December 2023 40,781 15,488 304,971
Charge for year 14,670 2,811 123,722
At 30 November 2024 55,451 18,299 428,693
NET BOOK VALUE
At 30 November 2024 17,897 19,374 254,908
At 30 November 2023 32,567 15,982 372,427

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2023
and 30 November 2024 84
NET BOOK VALUE
At 30 November 2024 84
At 30 November 2023 84

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,420 95,058
Amounts recoverable on contracts 61,879 267,409
Other debtors 869,072 289,085
940,371 651,552

Pharmora Limited (Registered number: 07313450)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 85,820 287,630
Taxation and social security 121,868 241,586
Other creditors 20,345 225,055
228,033 754,271

8. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments totalling £40,296.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
I R Pinches and Dr S J Pinches
Balance outstanding at start of year - -
Amounts advanced 191,425 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 191,425 -

10. ULTIMATE CONTROLLING PARTY

The controlling party is Pharmora Holdings Limited.