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MARKS TEY PHARMACY LIMITED

Registered Number
03679174
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

MARKS TEY PHARMACY LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | OSORIO RODRIGUEZ, Jose

Registered Address | 89 London Road
| Marks Tey
| Colchester
| CO6 1EB

Registered Number | 03679174 (England and Wales)

MARKS TEY PHARMACY LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,688 |  |  |  | 1,840
|  |  |  | 5,688 |  |  |  | 1,840
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 33,250 |  |  |  | 30,375 |  |
Debtors | 5 | 513,883 |  |  |  | 430,135 |  |
Cash at bank and on hand |  | 240,584 |  |  |  | 205,078 |  |
|  | 787,717 |  |  |  | 665,588 |  |
Creditors amounts falling due within one year | 6 | (352,110) |  |  |  | (362,748) |  |
Net current assets (liabilities) |  |  |  | 435,607 |  |  |  | 302,840
Total assets less current liabilities |  |  |  | 441,295 |  |  |  | 304,680
Net assets |  |  |  | 441,295 |  |  |  | 304,680
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 500 |  |  |  | 500
Share premium |  |  |  | 19,800 |  |  |  | 19,800
Profit and loss account |  |  |  | 420,995 |  |  |  | 284,380
Shareholders' funds |  |  |  | 441,295 |  |  |  | 304,680

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 September 2025, and are signed on its behalf by:
OSORIO RODRIGUEZ, Jose Director Registered Company No. 03679174

MARKS TEY PHARMACY LIMITED
Notes to the Financial Statements
for the year ended 31 December 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
--- | ---
| 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 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
--- | ---
| 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.

| 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.

| 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 (%)
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 13 |  | 13

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 114,930 |  | 29,118 |  | 107,872 |  | 6,513 |  | 258,433
| Additions | - |  | - |  | - |  | 6,132 |  | 6,132
| At 31 December 24 | 114,930 |  | 29,118 |  | 107,872 |  | 12,645 |  | 264,565
| Depreciation and impairment
| At 01 January 24 | 114,930 |  | 29,118 |  | 107,872 |  | 4,673 |  | 256,593
| Charge for year | - |  | - |  | - |  | 2,284 |  | 2,284
| At 31 December 24 | 114,930 |  | 29,118 |  | 107,872 |  | 6,957 |  | 258,877
| Net book value
| At 31 December 24 | - |  | - |  | - |  | 5,688 |  | 5,688
| At 31 December 23 | - |  | - |  | - |  | 1,840 |  | 1,840

4. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 33,250 |  | 30,375
| Total | 33,250 |  | 30,375

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 278,720 |  | 254,046
| Amounts owed by group undertakings | 199,676 |  | 136,274
| Other debtors | 30,401 |  | 36,133
| Prepayments and accrued income | 5,086 |  | 3,682
| Total | 513,883 |  | 430,135

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 175,134 |  | 197,235
| Bank borrowings and overdrafts | - |  | 419
| Taxation and social security | 47,158 |  | 39,549
| Other creditors | 129,610 |  | 125,487
| Accrued liabilities and deferred income | 208 |  | 58
| Total | 352,110 |  | 362,748

| 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.

7. | Related party transactions
--- | ---
| At the yearend, the company was owed £199,676 (2023: £136,274) by Marks Tey Healthcare Ltd. The companies are related as Marks Tey Healthcare Ltd owns 100% share capital of Marks Tey Pharmacy Ltd.