BROPHARMA HOLDING LIMITED


Director	A Jawad


Registered Address	Unit G04 10 Courtenay Road East Lane
	Wembley
	HA9 7ND


Registered Number	12172782 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		4,228		4,228
Investments	4		597,305		597,305
			601,533		601,533
Current assets
Debtors	5	500,461		521,824
Cash at bank and on hand		12,813		23,556
		513,274		545,380
Creditors amounts falling due within one year	6	(425,194)		(428,081)
Net current assets (liabilities)			88,080		117,299
Total assets less current liabilities			689,613		718,832
Creditors amounts falling due after one year	7		(613,130)		(665,575)
Net assets			76,483		53,257
Capital and reserves
Called up share capital			100		100
Profit and loss account			76,383		53,157
Shareholders' funds			76,483		53,257

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 29 September 2025, and are signed on its behalf by:

A Jawad
Director
Registered Company No. 12172782

BROPHARMA HOLDING 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
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

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.

	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.

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:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 January 24	4,228	4,228
At 31 December 24	4,228	4,228
Net book value
At 31 December 24	4,228	4,228
At 31 December 23	4,228	4,228

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 24	597,305	597,305
At 31 December 24	597,305	597,305
Net book value
At 31 December 24	597,305	597,305
At 31 December 23	597,305	597,305

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Amounts owed by group undertakings	450,171	521,764
Other debtors	50,290	60
Total	500,461	521,824

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Bank borrowings and overdrafts	113,391	107,367
Taxation and social security	11,781	6,650
Other creditors	299,153	313,194
Accrued liabilities and deferred income	869	870
Total	425,194	428,081


	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.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	613,130	665,575
Total	613,130	665,575

8.	Directors advances, credits and guarantees
	At the year end balance of Directors Current Account is £27,444 (2023 - £43,780)

9.	Related party transactions
	Debtors includes balance of Daya Ltd £450,171 (2023: £521,764) and Issam Group £60 (2023: £ 60). Jawed Property & Developer Ltd £ 50,230 (2023 : Nil). Other creditors includes balance of £3,750 (2023 : 3,750) related to Myhealth Pharmacy Limited, £ 53,945 (2023: £ 45,500) related to Greystone Ltd and Pharmaelite Ltd £ 198,114 (2023: £192,614).