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Registered number: 06408300







PHARMACARE (EUROPE) LIMITED
FINANCIAL STATEMENTS
For the Year Ended 30 June 2025






















TWP ACCOUNTING LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

 
PHARMACARE (EUROPE) LIMITED
 

Company Information


Directors
T R Browne 
A J Robertson 




Company secretary
T R Browne



Registered number
06408300



Registered office
The Old Rectory
Church Street

Weybridge

Surrey

KT13 8DE




Independent auditor
TWP Accounting LLP
Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE





 
PHARMACARE (EUROPE) LIMITED
 

Contents



Page
Strategic Report
1 - 3
Directors' Report
4 - 5
Independent Auditor's Report
6 - 9
Statement of Comprehensive Income
10
Balance Sheet
11
Statement of Changes in Equity
12
Statement of Cash Flows
13
Notes to the Financial Statements
14 - 26


 
PHARMACARE (EUROPE) LIMITED
 

Strategic Report
For the Year Ended 30 June 2025

The directors, in preparing this strategic report, have complied with s414C of the Companies Act 2006.

Principal Activities
 
PharmaCare (Europe) Limited, whose ultimate parent is PharmaCare Laboratories Pty Ltd, an Australian registered company, operates in the UK, Europe and Middle East, marketing and distributing a range of natural health and beauty products to pharmacy, retail and online customers.
The strategic objective of PharmaCare (Europe) is the sale, marketing and distribution of exceptional products in key market segments like health, wellness and skin care which will provide our customers with the highest quality products.  

Review of the business
 
We aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at year end. Our review is consistent with the size and complexity of our business and is written in the context of the risks and uncertainty we face.
The financial year ended 30th June 2025 was characterised by a challenging and uncertain macroeconomic environment. Geopolitical instability persisted, with the ongoing conflict in Ukraine and wider regional tensions continuing to affect global energy markets and trade flows. Although headline inflation moderated from the peaks of recent years, core inflation remained elevated, particularly in services and wage-driven costs, which sustained pressure on operating expenses across the sector.
While the residual impact of the Covid-19 pandemic on supply chains has eased, structural inefficiencies and elevated freight costs remain evident. As a result, input cost pressures continued to be a defining feature of the operating environment during the year.
Against this backdrop, the UK business delivered sales growth of 1%, reflecting a resilient but more cautious consumer environment. Demand within the vitamins, minerals and supplements (VMS) category remained underpinned by the ongoing focus on health and wellbeing, although lacking the growth rate of prior years.
Pharmacare’s export markets proved more difficult, with revenues declining by 13% compared to the prior year. This was primarily attributable to lower than forecast consumer demand in two specific markets, compounded by currency fluctuation and the impact of inflation on discretionary spending.
Notwithstanding the decline in revenue, the Company achieved a gross profit margin improvement of 2.1%, reflecting a combination of targeted retail strategies, portfolio optimisation, and disciplined cost management. This improvement partially mitigated the impact of the lower revenue, and demonstrates the resilience of the Company’s operating model.
The Company remains committed to revenue growth, enhanced profitability and an improved cash flow, building on the momentum achieved in recent years. New product development continues to be central to PharmaCare Europe’s growth strategy, with particular emphasis on the expanding vitamins, minerals and supplements (VMS) category.
The UK VMS market remains a core strategic focus for the business and according to Mintel’s 2024 data, value sales in the UK vitamins, minerals, and supplements sector continue to increase, driven by strong consumer interest across immune health and preventive wellness categories. On the global front, the nutraceuticals market is now estimated to be worth approximately US$ 591.1 billion (2024 figures, Grand View Research) and is forecast to grow to around US$ 919.1 billion by 2030, corresponding to a CAGR of 7.6% over that period.
PharmaCare Europe’s association with the wider PharmaCare Group provides access to significant expertise, innovation capability and a diverse product portfolio. This relationship continues to offer opportunities for growth, both through the development of new product lines within existing brands and through potential strategic acquisitions to complement and expand the Company’s presence in core markets.

Page 1

 
PHARMACARE (EUROPE) LIMITED
 

Strategic Report (continued)
For the Year Ended 30 June 2025

Key performance indicators
 
The Directors consider that the most important key performance indicators are those that communicate the financial performance and strength of the Company’s trading results, these being Revenue, Gross Profit and Operating Profit.  
The Company reports on the twelve months trading to 30th June 2025, which generated Net Revenue of £35,266,633 (2024: £36,547,801), a Gross Profit of 49.9% (2023: 47.8%) and an Operating Profit of £4,896,281 (2024: £5,149,104).
The Directors and senior management team monitor the Company’s performance against a range of key performance indicators on a continual basis to ensure that revenue, profitability, cash flow and balance sheet strength remain aligned with the targets established at the beginning of the financial year.
Following the improvement in gross profit margin of 2.1% in 2025, despite continued external cost pressures from third-party suppliers, the Board and senior management remain confident in the financial fundamentals underpinning the business. The principal product cost drivers and overhead structure are subject to regular review, with active measures taken to mitigate inflationary impacts and to support sustained margin enhancement.
The culture of continuous improvement and operational efficiency continues to be embedded throughout the Company, ensuring that the business is well positioned to protect and, where possible, improve profitability while maintaining flexibility to adapt to a challenging external environment.

Principal risks and uncertainties
 
The Company, in common with other suppliers in the retail environment, remains dependent on the geopolitical stability of the countries within which it operates. This risk is managed by supporting its brands in each marketplace and by maintaining strong, long-term relationships with both customers and suppliers.
The Company’s future trading success continues to be influenced by the broader economic environment. At the date of signing this report, global economic conditions remain uncertain, with growth expected to stabilise during 2025, albeit at levels below pre-pandemic trends. In the UK, while headline inflation has eased from its 2022 peak, core inflation remains persistent, wage costs are elevated, and interest rates—though beginning to moderate—remain above historical averages. Geopolitical tensions, including the protracted conflict in Ukraine and instability in the Middle East, continue to weigh on consumer and business confidence.
PharmaCare (Europe) Ltd remains exposed to the potential impact of these risks on supply, distribution and wider operations. However, the Directors are confident that the Company, with the support of its parent company where required, has sufficient resources to continue trading for the foreseeable future, even in the event of unforeseen disruption.

The Company operates across a number of territories, principally within the UK and Europe, but also further afield, where regulatory, economic and political developments can directly influence retail markets. Ongoing volatility in raw material pricing and continued import/export and supply challenges remain potential threats. To mitigate these risks, the Company continues to evaluate alternative supply chain channels and leverages its presence across a diverse set of markets in order to reduce exposure to downturns in any single territory.
A significant proportion of export sales are denominated in foreign currencies and as such there is exposure to movement in the Sterling exchange rate. This risk is ameliorated to some extent by the natural hedging provided through foreign currency denominated purchases and normal trading activities within the PharmaCare Group companies. 

Page 2

 
PHARMACARE (EUROPE) LIMITED
 

Strategic Report (continued)
For the Year Ended 30 June 2025

 
The company’s principal financial assets are bank balances (including cash) and trade debtors, the latter carrying with it an element of credit risk. The amounts presented in the balance sheet are net of allowances for doubtful debts and the Company has no significant concentration of credit risk, as it holds credit insurance covering many of the larger customers, and any remaining exposure is spread across a large number of customers.
In order to maintain liquidity and ensure that sufficient funds are retained to enable the Company to meet its day-to-day obligations as they become due, the Company uses cash resources, an invoice discounting facility, and has access to both bank finance and working capital made available by its parent company if required. 
Future developments
The business strategy for growth is achieved through both organic growth and new product development, plus brand acquisition, with the company continuing to invest in new opportunities and innovation within niche markets that will deliver long term market differentiation from our competitors. 


This report was approved by the board on 23 September 2025 and signed on its behalf by:.



................................................
A J Robertson
Director

Page 3

 
PHARMACARE (EUROPE) LIMITED
 

 
Directors' Report
For the Year Ended 30 June 2025

The directors present their report and the financial statements for the year ended 30 June 2025.

Principal activity

The principal activity of the company in the year under review was the marketing and distribution of natural healthcare and skin care products.

Results and dividends

The profit for the year, after taxation, amounted to £3,680,678 (2024 - £3,838,465).

A dividend amounting to £4,692,500 (2024 - £5,100,000) has been declared and paid in the current year.
The directors do not recommend any further dividend for the year ended 30 June 2025.

Directors

The directors who served during the year were:

T R Browne 
A J Robertson 

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors 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 of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements 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 directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Page 4

 
PHARMACARE (EUROPE) LIMITED
 

 
Directors' Report (continued)
For the Year Ended 30 June 2025

Post balance sheet events

Since the balance sheet date, the company has entered into two formal leases for its premises, resulting in an annual rental commitment of £798,912 until 15 July 2033.

Auditor

The auditor, TWP Accounting LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 23 September 2025 and signed on its behalf.
 





................................................
A J Robertson
Director

Page 5

 
PHARMACARE (EUROPE) LIMITED
 

 
Independent Auditor's Report to the Members of PharmaCare (Europe) Limited
 

Opinion


We have audited the financial statements of PharmaCare (Europe) Limited (the 'Company') for the year ended 30 June 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 June 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Strategic Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Strategic ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 6

 
PHARMACARE (EUROPE) LIMITED
 

 
Independent Auditor's Report to the Members of PharmaCare (Europe) Limited (continued)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
PHARMACARE (EUROPE) LIMITED
 

 
Independent Auditor's Report to the Members of PharmaCare (Europe) Limited (continued)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Obtain an understanding of the policies and procedures management has in place to detect and prevent fraud and non-compliance with laws and regulations.
Enquire of management any cases of actual or suspected fraud and non-compliance with laws and regulations.
Enquire of management, those charged with governance and the entity’s solicitors (or in-house legal team) around actual and potential litigation and claims.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Assess the key risk areas within the financial statements which are susceptible to fraud or error and design our audit approach thereon.
Perform substantive tests on a sample of transactions throughout the financial statements to ensure that no material errors have been identified.
Perform cut off tests on a sample of transactions to ensure income has been accounted for in the correct period.
Review of after year end information to ensure expenditure have been accounted for in the correct period.
Perform analytical review procedures to identify any irregularities and investigation thereon. 
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 8

 
PHARMACARE (EUROPE) LIMITED
 

 
Independent Auditor's Report to the Members of PharmaCare (Europe) Limited (continued)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Philip Munk FCA FCCA (Senior Statutory Auditor)
  
for and on behalf of
TWP Accounting LLP
 
Chartered Accountants & Statutory Auditors
  
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

23 September 2025
Page 9

 
PHARMACARE (EUROPE) LIMITED
 

Statement of Comprehensive Income
For the Year Ended 30 June 2025

2025
2024
Note
£
£

  

Turnover
 4 
35,266,633
36,547,801

Cost of sales
  
(17,665,464)
(19,065,953)

Gross profit
  
17,601,169
17,481,848

Administrative expenses
  
(12,704,888)
(12,332,744)

Operating profit
 5 
4,896,281
5,149,104

Interest receivable and similar income
 8 
63,230
93,999

Profit before tax
  
4,959,511
5,243,103

Tax on profit
 9 
(1,278,833)
(1,404,638)

Profit for the financial year
  
3,680,678
3,838,465

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 14 to 26 form part of these financial statements.

Page 10

 
PHARMACARE (EUROPE) LIMITED
Registered number: 06408300

Balance Sheet
As at 30 June 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 11 
800,305
960,366

Tangible assets
 12 
115,362
140,706

Investments
 13 
858
858

  
916,525
1,101,930

Current assets
  

Stocks
 14 
3,743,725
3,546,434

Debtors: amounts falling due within one year
 15 
8,964,897
8,556,163

Cash at bank and in hand
 16 
3,705,888
5,076,380

  
16,414,510
17,178,977

Creditors: amounts falling due within one year
 17 
(9,384,996)
(9,325,588)

Net current assets
  
 
 
7,029,514
 
 
7,853,389

Total assets less current liabilities
  
7,946,039
8,955,319

  

Net assets
  
7,946,039
8,955,319


Capital and reserves
  

Called up share capital 
 18 
1,300,850
1,300,600

Share premium account
 19 
2,792
500

Profit and loss account
 19 
6,642,397
7,654,219

  
7,946,039
8,955,319


The financial statements were approved and authorised for issue by the board of directors and were signed on its behalf on 23 September 2025.




................................................
A J Robertson
Director

The notes on pages 14 to 26 form part of these financial statements.

Page 11

 
PHARMACARE (EUROPE) LIMITED
 

Statement of Changes in Equity
For the Year Ended 30 June 2025


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 July 2023
1,300,600
500
8,915,754
10,216,854



Profit for the year
-
-
3,838,465
3,838,465

Dividends: Equity capital
-
-
(5,100,000)
(5,100,000)



At 1 July 2024
1,300,600
500
7,654,219
8,955,319



Profit for the year
-
-
3,680,678
3,680,678

Dividends: Equity capital
-
-
(4,692,500)
(4,692,500)

Shares issued during the year
250
2,292
-
2,542


At 30 June 2025
1,300,850
2,792
6,642,397
7,946,039


The notes on pages 14 to 26 form part of these financial statements.

Page 12

 
PHARMACARE (EUROPE) LIMITED
 

Statement of Cash Flows
For the Year Ended 30 June 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
3,680,678
3,838,465

Adjustments for:

Amortisation of intangible assets
160,061
160,061

Depreciation of tangible assets
103,418
136,954

Interest received
(63,230)
(93,999)

(Increase)/decrease in stocks
(197,291)
1,083,686

(Increase) in debtors
(408,743)
(611,333)

Increase in creditors
1,808,568
311,865

Corporation tax (paid)
(1,343,953)
(1,287,268)

Net cash generated from operating activities

3,739,508
3,538,431


Cash flows from investing activities

Purchase of tangible fixed assets
(78,065)
(23,045)

Interest received
63,230
93,999

Net cash from investing activities

(14,835)
70,954

Cash flows from financing activities

Issue of ordinary shares
2,542
-

Increase/(decrease) in invoice factoring debt
(405,207)
1,550,512

Dividends paid
(4,692,500)
(5,100,000)

Net cash used in financing activities
(5,095,165)
(3,549,488)

Net (decrease)/increase in cash and cash equivalents
(1,370,492)
59,897

Cash and cash equivalents at beginning of year
5,076,380
5,016,483

Cash and cash equivalents at the end of year
3,705,888
5,076,380


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
3,705,888
5,076,380

3,705,888
5,076,380


The notes on pages 14 to 26 form part of these financial statements.

Page 13

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

1.


General information

PharmaCare (Europe) Limited is a private company limited by shares, registered in England and Wales. The principal activity of the company in the year under review was the marketing and distribution of natural healthcare and skin care products.
The company's registered office address can be found on the Company Information page.
The company's principal place of business is:
Unit 3, Dialog
Fleming Way
Crawley
West Sussex
RH10 9NQ

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Monetary amounts in these financial statements are rounded to the nearest pound.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Turnover

Total turnover is the total amount receivable by the company for goods supplied after deducting VAT and trade discounts. Total turnover is recognised on despatch or in accordance with sales terms of the customer.

 
2.3

Goodwill and intangible assets

Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation is charged so as to allocate the cost of intangibles less their residual values over their estimated useful lives, using the straight line method. The intangible assets are amortised over the following useful economic lives.
                    Goodwill                                   - 10 years

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 14

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

The estimated useful lives range as follows:

Leasehold improvements
-
5 to 10 years over the life of the lease
Plant and machinery
-
5 years
Fixtures and fittings
-
5 years
Computer equipment
-
3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted respectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Depreciation is charged so as to allocate the cost of assets less their residual value over their
estimated useful lives, using the straight-line method.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Stocks

Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure attributable to each product. Cost is based on the cost of purchase on a first in first out basis.
Net realisable value is determined by deducting any future costs from the selling price of each product.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

Page 15

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

2.Accounting policies (continued)

 
2.9

Financial instruments


The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.12

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.14

Leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 16

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

2.Accounting policies (continued)

 
2.15

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.16

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.17

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.



3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
Critical judgements in applying the Company's accounting policies
The following are the critical judgements, apart from those involving estimations (which are dealt with separately below), that the directors have made in the process of applying the Company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
In making its judgement, management considered the detailed criteria for the recognition of revenue from the sale of goods set out in FRS 102 Section 23 
Revenue  and, in particular, whether the Company had transferred to the buyer the significant risks and rewards of ownership of the goods. Following the detailed review of sales and subsequent rebates and the agreed limitation on the customer's ability to require replacement of the goods, the directors are satisfied that the significant risks and rewards have been transferred and that recognition of the revenue in the current year is appropriate, in conjunction with recognition of an appropriate provision for the rectification costs. 

Page 17

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Sales of healthcare products
35,266,633
36,547,801

35,266,633
36,547,801


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
27,930,169
27,593,074

Europe
3,887,880
6,312,905

Rest of the world
7,624,908
6,988,547

39,442,957
40,894,526


Trade discounts
(4,176,324)
(4,346,725)

35,266,633
36,547,801


The company has carried on one class of business, the sale of healthcare products, during the financial period.  


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Research & development charged as an expense
-
42,320

Exchange differences
31,487
(46,077)

Other operating lease rentals
760,678
479,060


6.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor:


2025
2024
£
£

Auditor's remuneration
33,975
31,250

Page 18

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

7.


Employees

Staff costs were as follows:


2025
2024
£
£

Wages and salaries
3,192,741
3,356,765

Social security costs
382,763
415,496

Cost of defined contribution scheme
242,715
225,435

3,818,219
3,997,696


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Sales and distribution
23
23



Administration
29
29

52
52

During the year the directors received no remuneration for their services to the company (2024 - £nil).


8.


Interest receivable

2025
2024
£
£


Other interest receivable
63,230
93,999

63,230
93,999


9.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
1,278,833
1,391,906

Adjustments in respect of previous periods
-
12,732

Tax on profit
 
1,278,833
 
1,404,638
Page 19

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025
 
9.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of25% (2023 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
4,959,511
5,243,103


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
1,239,878
1,310,776

Effects of:


Non-tax deductible amortisation of goodwill and impairment
40,015
40,015

Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
(6,140)
14,549

Capital allowances for year in excess of depreciation
5,080
26,569

Adjustments to tax charge in respect of prior periods
-
12,729

Total tax charge for the year
1,278,833
1,404,638


10.


Dividends

2025
2024
£
£


Dividends on A1 Ordinary Shares
137,500
100,000


Dividends on Ordinary Shares
4,500,000
5,000,000


Dividends on B1 Ordinary Shares
55,000
-

4,692,500
5,100,000

Page 20

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

11.


Intangible assets




Goodwill

£



Cost


At 1 July 2024
1,640,977



At 30 June 2025

1,640,977



Amortisation


At 1 July 2024
680,611


Charge for the year on owned assets
160,061



At 30 June 2025

840,672



Net book value



At 30 June 2025
800,305



At 30 June 2024
960,366



Page 21

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

12.


Tangible fixed assets





Leasehold improvement
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 July 2024
513,826
309,673
89,371
665,366
1,578,236


Additions
1,225
70,460
-
6,380
78,065


Disposals
(463,461)
(231,233)
(72,820)
(208,612)
(976,126)



At 30 June 2025

51,590
148,900
16,551
463,134
680,175



Depreciation


At 1 July 2024
468,972
302,226
79,513
586,819
1,437,530


Charge for the year on owned assets
35,444
14,301
4,831
45,749
100,325


Disposals
(459,500)
(231,160)
(73,770)
(208,612)
(973,042)



At 30 June 2025

44,916
85,367
10,574
423,956
564,813



Net book value



At 30 June 2025
6,674
63,533
5,977
39,178
115,362



At 30 June 2024
44,854
7,447
9,858
78,547
140,706

Page 22

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

13.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2024
858



At 30 June 2025
858






Net book value



At 30 June 2025
858



At 30 June 2024
858

This investment represents the company's shareholding in their wholly owned subsidiary, PAC Health (Europe) Limited. This is a company incorporated in the Republic of Ireland. The company was dormant during the period and is not consolidated with these financial statements.
On the 26 July 2024, Pharmacare Europe Limited registered a branch in France. The financial result of the branch are included within these financial statements from 26 July 2024.



14.


Stocks

2025
2024
£
£

Raw materials and consumables
238,666
315,984

Finished goods and goods for resale
3,505,059
3,230,450

3,743,725
3,546,434



15.


Debtors

2025
2024
£
£


Trade debtors
8,403,816
8,182,120

Amounts owed by group undertakings
9,551
7,306

Other debtors
138,012
108,695

Prepayments and accrued income
413,518
258,042

8,964,897
8,556,163


Page 23

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
3,705,888
5,076,380

3,705,888
5,076,380



17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,769,880
2,514,560

Amounts owed to group undertakings
47,860
14,960

Corporation tax
48,697
76,317

Other taxation and social security
194,079
170,017

Amounts due in respect of factored receivables
1,750,294
2,155,501

Other creditors
131,924
254,308

Accruals and deferred income
3,442,262
4,139,925

9,384,996
9,325,588


Amounts due in respect of invoice discounting facility are secured by a fixed charge on the related amounts due in respect of factored receivables and by a fixed and floating charge over the company’s assets.


18.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,300,100 (2024 - 1,300,100) Ordinary shares of £1.00 each
1,300,100
1,300,100
550 (2024 - 500) A1 Ordinary shares of £1.00 each
550
500
200 (2024 - nil ) B1 Ordinary shares of £1.00 each
200
-

1,300,850

1,300,600


During the year the Company issued 50 A1 Ordinary Shares of £10 per share and 200 B1 Ordinary shares of £10.21 per share.

Page 24

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

19.


Reserves

Share premium account

The share premium account represents the premium arising on the issue of shares, net of issue costs.

Profit and loss account

The profit and loss account represents cumulative profits and losses, net of dividends and other adjustments.


20.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £242,715 (2024 - £225,435). There are contributions payable to the fund at the balance sheet date in the current amounting to £38,366 (2024 - £34,574).


21.


Commitments under operating leases

At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
41,002
68,857

Later than 1 year and not later than 5 years
660
41,661

41,662
110,518


22.


Related party transactions

The company has taken advantage of the exemption available under paragraph 33.1A of FRS 102, whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.


23.


Post balance sheet events

Since the balance sheet date, the company has entered into two formal leases for its premises, resulting in an annual rental commitment of £798,912 until 15 July 2033.

Page 25

 
PHARMACARE (EUROPE) LIMITED
 

 
Notes to the Financial Statements
For the Year Ended 30 June 2025

24.


Controlling party

The immediate parent undertaking is Natural Bio Proprietary Limited, a company incorporated in Australia.
The ultimate parent undertaking is Pharmacare Laboratories Proprietary Limited, a company incorporated in Australia. The registered office address for Pharmacare Laboratories Proprietary Limited  is Level 4, 73 Walker Street, North Sydney, NSW 2059, Australia.
Copies of Pharmacare Laboratories Proprietary Limited's financial statements can be obtained from the Australian company public registrar, ASIC.
The ultimate controlling party is T R Browne.


Page 26