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Registered number: 14578977
Behnam Pharma Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Behnam Pharma Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Behnam Pharma Ltd
Statement of Financial Position
As At 31 January 2025
Statement of Financial Position
Registered number: 14578977

| 31 January 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 373,445 |  | 401,279
Tangible Assets | 5 |  | 4,250 |  | 5,667
|  |  | 377,695 |  | 406,946
CURRENT ASSETS
Stocks | 6 | 33,485 |  | 40,258 |
Debtors | 7 | 107,783 |  | 100,665 |
Cash at bank and in hand |  | 463,176 |  | 181,213 |
|  | 604,444 |  | 322,136 |
Creditors: Amounts Falling Due Within One Year | 8 | (302,049 ) |  | (208,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 302,395 |  | 113,774
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 680,090 |  | 520,720
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (480,000 ) |  | (480,000 )
NET ASSETS |  |  | 200,090 |  | 40,720
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 199,990 |  | 40,620
SHAREHOLDERS' FUNDS |  |  | 200,090 |  | 40,720

Page 1
Page 2
Behnam Pharma Ltd
Statement of Financial Position (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Rabie Behnam Director
19 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Behnam Pharma Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Behnam Pharma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14578977 . The registered office is 60, Parkside, London, United Kingdom, SW19 5NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Depreciation @ 25% WDV
Computer Equipment | Depreciation @ 25% WDV

2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Behnam Pharma Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 417,515
As at 31 January 2025 | 417,515
Amortisation
As at 1 February 2024 | 16,236
Provided during the period | 27,834
As at 31 January 2025 | 44,070
Net Book Value
As at 31 January 2025 | 373,445
As at 1 February 2024 | 401,279

Page 4
Page 5
Behnam Pharma Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 3,290 | 4,266 | 7,556
As at 31 January 2025 | 3,290 | 4,266 | 7,556
Depreciation
As at 1 February 2024 | 823 | 1,066 | 1,889
Provided during the period | 617 | 800 | 1,417
As at 31 January 2025 | 1,440 | 1,866 | 3,306
Net Book Value
As at 31 January 2025 | 1,850 | 2,400 | 4,250
As at 1 February 2024 | 2,467 | 3,200 | 5,667

6. Stocks

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 33,485 |  | 40,258

7. Debtors

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,965 |  | 67,754
Other debtors | 26,818 |  | 24,911
| 99,783 |  | 92,665
Due after more than one year
Other debtors | 8,000 |  | 8,000
| 107,783 |  | 100,665

Page 5
Page 6
Behnam Pharma Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 176,192 |  | 139,314
Other creditors | 49,760 |  | 47,917
Taxation and social security | 76,097 |  | 21,131
| 302,049 |  | 208,362

9. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 480,000 |  | 480,000

10. Share Capital

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 32,000 |  | 32,000
Later than one year and not later than five years | 128,000 |  | 128,000
Later than five years | 256,000 |  | 288,000
| 416,000 |  | 448,000

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