Get A Drip Pharma Limited

	Page
Director's Report	1
Accountants' Report	2
Consolidated Profit and Loss Account	3
Consolidated Balance Sheet	4—5
Company Balance Sheet	6—7
Notes to the Financial Statements	8—11

The director presents his report and the financial statements for the year ended 31 March 2025.

Review of the Business

As part of the decision by the company management, Get A Drip Pharma Ltd has recharged part of its costs to the members within the group, amounting to £671,651, which is shown under other operating income in the profit and loss account. This is a management reallocation of costs and not actual sales.

Directors

The director who held office during the year were as follows:

Mr Richard Chambers

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Richard Chambers

Director

18/09/2025

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Get A Drip Pharma Limited

Accountants' Report

For The Year Ended 31 March 2025

Accountants' Report

Report to the director on the preparation of the unaudited statutory accounts of Get A Drip Pharma Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Get A Drip Pharma Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Get A Drip Pharma Limited , as a body, in accordance with the terms of our engagement letter dated 23 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of Get A Drip Pharma Limited and state those matters that we have agreed to state to the director of Get A Drip Pharma Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Get A Drip Pharma Limited and its director as a body for our work or for this report.

It is your duty to ensure that Get A Drip Pharma Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Get A Drip Pharma Limited . You consider that Get A Drip Pharma Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Get A Drip Pharma Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18/09/2025

Benchmark Accounting Services Ltd

187 High Road Leyton

London

E15 2BY

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Get A Drip Pharma Limited

Consolidated Profit and Loss Account

For The Year Ended 31 March 2025

Consolidated Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		623,408	370,707
Cost of sales		(643,479 )	(428,327 )

GROSS LOSS		(20,071 )	(57,620 )

Distribution costs		857	-
Administrative expenses		(440,868 )	(206,457 )
Other operating income		680,355	2

OPERATING PROFIT/(LOSS)		220,273	(264,075 )
Interest payable and similar charges		(75,621 )	(81,275 )

PROFIT/(LOSS) BEFORE TAXATION		144,652	(345,350 )
Tax on Profit/(loss)		28,071	-

PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT		172,723	(345,350 )

The notes on pages 8 to 11 form part of these financial statements.

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Get A Drip Pharma Limited

Consolidated Balance Sheet

As At 31 March 2025

Consolidated Balance Sheet

Registered number: 12511820

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,717,696		1,384,366

			1,717,696		1,384,366
CURRENT ASSETS
Stocks	5	122,127		102,960
Debtors	6	1,038,340		91,371
Cash at bank and in hand		74,874		11,964

		1,235,341		206,295
Creditors: Amounts Falling Due Within One Year	7	(2,303,544 )		(1,241,517 )

NET CURRENT ASSETS (LIABILITIES)			(1,068,203 )		(1,035,222 )

TOTAL ASSETS LESS CURRENT LIABILITIES			649,493		349,144

Creditors: Amounts Falling Due After More Than One Year	8		(501,906 )		(638,003 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(129,974 )		(65,738 )

NET ASSETS/(LIABILITIES)			17,613		(354,597 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Revaluation reserve	10		400,332		200,845
Profit and Loss Account			(382,720 )		(555,443 )

SHAREHOLDERS' FUNDS			17,613		(354,597)

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Consolidated Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

On behalf of the board

Mr Richard Chambers

Director

18/09/2025

The notes on pages 8 to 11 form part of these financial statements.

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Get A Drip Pharma Limited

Company Balance Sheet

As At 31 March 2025

Company Balance Sheet

Registered number: 12511820

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		450,752		381,145
Investments			100		100

			450,852		381,245
CURRENT ASSETS
Stocks	5	122,127		102,960
Debtors	6	1,039,548		93,436
Cash at bank and in hand		74,661		8,387

		1,236,336		204,783
Creditors: Amounts Falling Due Within One Year	7	(2,008,835 )		(996,152 )

NET CURRENT ASSETS (LIABILITIES)			(772,499 )		(791,369 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(321,647 )		(410,124 )

Creditors: Amounts Falling Due After More Than One Year	8		(82,325 )		(150,685 )

NET LIABILITIES			(403,972 )		(560,809 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(403,973 )		(560,810 )

SHAREHOLDERS' FUNDS			(403,972)		(560,809)

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Get A Drip Pharma Limited

Company Balance Sheet (continued)

As At 31 March 2025

In accordance with section 408(3) of the Companies Act 2006, the company has not presented its own profit and loss account and the related notes. The company's profit/(loss) for the year was £ 156,837 (2024: £(354,339 ) loss).

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Richard Chambers

Director

18/09/2025

The notes on pages 8 to 11 form part of these financial statements.

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Get A Drip Pharma Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Get A Drip Pharma Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12511820 . The registered office is Unit 5 Aylesford Court, Works Road, Letchworth Garden City, SG6 1LP.

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. Basis Of Consolidation

The consolidated financial statements of the Group include the accounts of the Company, Get A Drip Pharma Limited, and its subsidiary.

Subsidiaries

Subsidiaries are consolidated from the date of acquisition, being the date on which the Company has power to govern the financial and operating policies of an entity to obtain benefits from its activities and continue to be consolidated until the date such control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent, using consistent accounting policies in all material respects.

All Intra-group transactions, balances, and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

2.3. 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.

2.4. 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	20% reducing balance method
Fixtures & Fittings	20% reducing balance method

Leasehold property is carried at fair value, derived from the current market prices for comparable properties, as determined by the director. The director uses observable market prices, adjusted if necessary for any difference in the nature, location, or condition of the specific asset. Changes in fair value are recognised in the statement of financial activities.

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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. 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 group's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Group

Average number of employees, including directors, during the year was: 6 (2024: 1)

Company

Average number of employees, including directors, during the year was: 6 (2024: 1)

4. Tangible Assets

Group

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	1,010,000	189,978	292,393	1,492,371
Additions	-	4,435	179,293	183,728
Revaluation	256,944	-	-	256,944

As at 31 March 2025	1,266,944	194,413	471,686	1,933,043

Depreciation
As at 1 April 2024	6,779	44,384	56,842	108,005
Provided during the period	-	38,587	75,534	114,121
On revaluations	(6,779 )	-	-	(6,779 )

As at 31 March 2025	-	82,971	132,376	215,347

Net Book Value
As at 31 March 2025	1,266,944	111,442	339,310	1,717,696

As at 1 April 2024	1,003,221	145,594	235,551	1,384,366

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Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

The most recent valuation was undertaken by the director on 28th of March 2025 . The director considers that the valuation reflects the fair value of the property at that date, based on market evidence of similar leasehold properties in the local area.

Company

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	189,978	292,393	482,371
Additions	4,435	179,293	183,728

As at 31 March 2025	194,413	471,686	666,099

Depreciation
As at 1 April 2024	44,384	56,842	101,226
Provided during the period	38,587	75,534	114,121

As at 31 March 2025	82,971	132,376	215,347

Net Book Value
As at 31 March 2025	111,442	339,310	450,752

As at 1 April 2024	145,594	235,551	381,145

5. Stocks

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Finished goods	122,127	102,960	122,127	102,960

6. Debtors

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Due within one year
Trade debtors	83,257	55,078	83,257	55,078
Prepayments and accrued income	19,133	29,061	19,133	29,061
Other debtors	9,622	1,097	9,622	1,097
VAT	31,670	6,035	38,188	8,200
Amounts owed by group undertakings	894,658	100	889,348	-

	1,038,340	91,371	1,039,548	93,436

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Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Trade creditors	133,699	48,241	133,699	48,003
Bank loans and overdrafts	145,216	87,532	87,532	87,532
Corporation tax	-	2	-	-
Other taxes and social security	29,225	-	29,225	-
Other creditors	24,577	9,993	24,577	9,993
Accruals and deferred income	10,534	4,380	6,034	2,880
Director's loan account	151	151	151	151
Amounts owed to group undertakings	1,960,142	1,091,218	1,727,617	847,593

	2,303,544	1,241,517	2,008,835	996,152

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

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Bank loans	501,906	638,003	82,325	150,685

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Reserves

Group

	Revaluation Reserve
	£
As at 1 April 2024	200,845
Surplus on revaluation	199,487

As at 31 March 2025	400,332

11. Related Party Transactions

The company has taken advantage of the exemption as per paragraph 33.1A of FRS 102 Related Party Disclosures, not to disclose related party transactions with subsidiary undertakings

As at the balance sheet date, Get A Drip Pharma Limited owed to the parent company Get A Drip Limited and fellow subsidiaries £1,960,142 (2024 - £1,091,218). Get A Drip Pharma Limited is owed by fellow subsidiaries £894,648 (2024 - £100)

Sales to fellow subsidiaries during the year total £153,637 (2024 - £33,605)

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