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Registered number: 05295689
Audenshaw Pharmacy Limited
ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
Prepared By:
Montague Kaye
Accountants & Registered Auditors
82 Reddish Road
Reddish
Stockport
Cheshire
SK5 7QU

Audenshaw Pharmacy Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
DIRECTORS
P R Mistry
R P Mistry
REGISTERED OFFICE
3 Chapel Street
Manchester
M34 5DE
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05295689
ACCOUNTANTS
Montague Kaye
Accountants & Registered Auditors
82 Reddish Road
Reddish
Stockport
Cheshire
SK5 7QU

Audenshaw Pharmacy Limited

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Audenshaw Pharmacy Limited

BALANCE SHEET AT 28/02/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 |  |  |  | 1,462 |  |  |  | 1,846
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 42,260 |  |  |  | 50,481 |  |
Debtors |  | 6 |  | 214,941 |  |  |  | 222,768 |  |
Cash at bank and in hand |  |  |  | 212,138 |  |  |  | 324,022 |  |
|  |  |  | 469,339 |  |  |  | 597,271 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 188,491 |  |  |  | 216,651 |  |
NET CURRENT ASSETS |  |  |  |  |  | 280,848 |  |  |  | 380,620
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 282,310 |  |  |  | 382,466
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 20,365 |  |  |  | 20,351
NET ASSETS |  |  |  |  |  | 261,945 |  |  |  | 362,115
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 261,845 |  |  |  | 362,015
SHAREHOLDERS' FUNDS |  |  |  |  |  | 261,945 |  |  |  | 362,115
For the year ending 28/02/2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
P R Mistry |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Audenshaw Pharmacy Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures And Fittings |  | reducing balance 20%
Equipment |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Audenshaw Pharmacy Limited

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 19 |  | 19

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 29/02/2024 |  | 35,000 |  | 35,000
At 28/02/2025 |  | 35,000 |  | 35,000
Depreciation |  |  |  |
At 29/02/2024 |  | 35,000 |  | 35,000
At 28/02/2025 |  | 35,000 |  | 35,000
Net Book Amounts |  |  |  |
At 28/02/2025 |  | - |  | -

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Fixtures |  |  |  |
|  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 29/02/2024 |  | 45,294 |  | 533 |  | 45,827
At 28/02/2025 |  | 45,294 |  | 533 |  | 45,827
Depreciation |  |  |  |  |  |
At 29/02/2024 |  | 43,748 |  | 233 |  | 43,981
For the year |  | 309 |  | 75 |  | 384
At 28/02/2025 |  | 44,057 |  | 308 |  | 44,365
Net Book Amounts |  |  |  |  |  |
At 28/02/2025 |  | 1,237 |  | 225 |  | 1,462
At 28/02/2024 |  | 1,546 |  | 300 |  | 1,846

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 42,260 |  | 50,481
|  |  |  | 42,260 |  | 50,481

Audenshaw Pharmacy Limited

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 189,924 |  | 197,014
VAT |  |  |  | 23,190 |  | 23,926
Prepayments |  |  |  | 1,827 |  | 1,828
|  |  |  | 214,941 |  | 222,768

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 41,672 |  | 36,258
PAYE control |  |  |  | 1,589 |  | 1,276
Trade creditors |  |  |  | 142,616 |  | 174,677
Accruals |  |  |  | 2,614 |  | 4,440
|  |  |  | 188,491 |  | 216,651

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 365 |  | 351
Other provisions |  |  |  | 20,000 |  | 20,000
|  |  |  | 20,365 |  | 20,351

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

Audenshaw Pharmacy Limited

10. CONTROLLING PARTY
The company's ultimate parent company is P&R Mistry Limited, a company incorporated and registered in the UK.

11. RELATED PARTY TRANSACTIONS
During the year dividends of £245,683 (2024: £29,435) were paid to the parent company P&R Mistry Limited.