REGISTERED NUMBER: 13813749 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PHARMBYR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S Rafiq

REGISTERED OFFICE:

12 The Parade Guy Lane

Chester

United Kingdom

CH3 7NX

REGISTERED NUMBER:

13813749 (England and Wales)

ACCOUNTANTS:

Aztax Advisors

Chartered Certified Accountants

859A High Road

Ilford

Essex

IG3 8TG

FIXED ASSETS

Tangible assets

4

11,283

-

CURRENT ASSETS

Stocks

5

9,875

-

Debtors

6

351,061

153,279

Cash at bank and in hand

330,027

538

690,963

153,817

CREDITORS

Amounts falling due within one year

7

320,829

112,068

NET CURRENT ASSETS

370,134

41,749

TOTAL ASSETS LESS CURRENT LIABILITIES

381,417

41,749

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

381,317

41,649

SHAREHOLDERS' FUNDS

381,417

41,749

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 her 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 23 September 2025 and were signed by:

Mrs S Rafiq - Director

1.	STATUTORY INFORMATION

Pharmbyr 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.

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.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

Additions

8,763

6,282

15,045

At 31 December 2024

8,763

6,282

15,045

DEPRECIATION

Charge for year

2,191

1,571

3,762

At 31 December 2024

2,191

1,571

3,762

NET BOOK VALUE

At 31 December 2024

6,572

4,711

11,283

5.

STOCKS

31.12.24

31.12.23

£

£

Stocks

9,875

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

146,270

137,143

Other debtors

1,572

-

SRBY

87,154

-

Directors' current accounts

76,136

-

VAT

39,929

16,136

351,061

153,279

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

192,146

101,130

Tax

109,928

9,886

Social security and other taxes

1,973

-

Other creditors

16,782

-

Directors' current accounts

-

252

Accrued expenses

-

800

320,829

112,068