REGISTERED NUMBER: 04070168 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Arcania Apothecary Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R G Howard

REGISTERED OFFICE:

The Fragrance House, Second Floor

Haydon

Wells

Somerset

BA5 3FF

REGISTERED NUMBER:

04070168 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,725,189

2,396,147

2,725,189

2,396,147

CURRENT ASSETS

Stocks

585,420

558,840

Debtors

6

978,271

901,122

Cash at bank and in hand

139,291

77,794

1,702,982

1,537,756

CREDITORS

Amounts falling due within one year

7

1,448,415

1,197,008

NET CURRENT ASSETS

254,567

340,748

TOTAL ASSETS LESS CURRENT LIABILITIES

2,979,756

2,736,895

CREDITORS

Amounts falling due after more than one year

8

(682,151

)

(457,063

)

PROVISIONS FOR LIABILITIES

(158,727

)

(97,000

)

ACCRUALS AND DEFERRED INCOME

-

(45,639

)

NET ASSETS

2,138,878

2,137,193

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,138,876

2,137,191

2,138,878

2,137,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

R G Howard - Director

1.	STATUTORY INFORMATION

Arcania Apothecary Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on straight line basis

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

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

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 51 (2023 - 54 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2024

and 31 December 2024

1,010

AMORTISATION

At 1 January 2024

and 31 December 2024

1,010

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

AG

Freehold

Short

Leasehold

Plant and

property

leasehold

Improvements

machinery

£

£

£

£

COST

At 1 January 2024

1,383,073

135,131

397,074

954,082

Additions

-

-

1,222

416,927

Disposals

(628

)

-

-

(193

)

At 31 December 2024

1,382,445

135,131

398,296

1,370,816

DEPRECIATION

At 1 January 2024

-

54,050

-

486,194

Charge for year

-

27,026

-

102,050

Eliminated on disposal

-

-

-

(1,190

)

At 31 December 2024

-

81,076

-

587,054

NET BOOK VALUE

At 31 December 2024

1,382,445

54,055

398,296

783,762

At 31 December 2023

1,383,073

81,081

397,074

467,888

Fixtures

and

Motor

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 January 2024

39,184

30,000

178,476

3,117,020

Additions

11,015

-

63,042

492,206

Disposals

(353

)

(30,000

)

(53,406

)

(84,580

)

At 31 December 2024

49,846

-

188,112

3,524,646

DEPRECIATION

At 1 January 2024

24,054

24,154

132,576

721,028

Charge for year

4,003

1,488

18,729

153,296

Eliminated on disposal

(325

)

(25,642

)

(47,710

)

(74,867

)

At 31 December 2024

27,732

-

103,595

799,457

NET BOOK VALUE

At 31 December 2024

22,114

-

84,517

2,725,189

At 31 December 2023

15,130

5,846

45,900

2,395,992

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

795,643

743,066

Other debtors

137,125

106,866

Directors' current accounts

7,999

-

Tax

(4,931

)

32,857

Prepayments and accrued income

42,435

18,333

978,271

901,122

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

77,341

49,240

Hire purchase contracts

141,689

79,152

Trade creditors

426,795

438,806

Social security and other taxes

67,520

168,793

VAT

167,428

-

Other creditors

521,677

409,657

Directors' current accounts

-

51,360

Accruals and deferred income

45,965

-

1,448,415

1,197,008

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

81,607

381,826

Bank loans - 2-5 years

236,786

-

Bank loans more 5 yr by instal

77,943

-

Hire purchase contracts

285,815

75,237

682,151

457,063

2024

2023

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

77,943

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

R G Howard

Balance outstanding at start of year

(51,361

)

(10,740

)

Amounts advanced

59,360

134,440

Amounts repaid

-

(175,061

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,999

(51,361

)