REGISTERED NUMBER: 14748620 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

STAPLEHURST PHARMA LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H G Desai

Mr T L Avaiya

Mr A Y Tyagi

REGISTERED OFFICE:

Cranbrook Pharmacy

White Lion House

High Street

Cranbrook

Kent

TN17 3DF

REGISTERED NUMBER:

14748620 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

374,717

-

Tangible assets

5

5,905

-

380,622

-

CURRENT ASSETS

Stocks

27,120

-

Debtors

6

131,297

-

Cash at bank and in hand

144,597

150

303,014

150

CREDITORS

Amounts falling due within one year

7

362,463

-

NET CURRENT (LIABILITIES)/ASSETS

(59,449

)

150

TOTAL ASSETS LESS CURRENT LIABILITIES

321,173

150

CREDITORS

Amounts falling due after more than one year

8

278,342

-

NET ASSETS

42,831

150

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

42,681

-

SHAREHOLDERS' FUNDS

42,831

150

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr H G Desai - Director

1.	STATUTORY INFORMATION

Staplehurst Pharma 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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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.

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2023 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

Additions

428,315

At 31 December 2024

428,315

Amortisation

Amortisation for period

53,598

At 31 December 2024

53,598

Net book value

At 31 December 2024

374,717

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

Additions

1,073

7,217

8,290

At 31 December 2024

1,073

7,217

8,290

Depreciation

Charge for period

137

2,248

2,385

At 31 December 2024

137

2,248

2,385

Net book value

At 31 December 2024

936

4,969

5,905

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

131,297

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

13,911

-

Trade creditors

125,925

-

Amounts owed to group undertakings

189,728

-

Taxation and social security

30,515

-

Other creditors

2,384

-

362,463

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

278,342

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary A shares

£1

50

50

50

Ordinary B shares

£1

50

50

150

150