MAN PHARMA LIMITED


Director	Issac, Abdullah


Registered Address	472 Greenford Road
	Greenford
	UB6 8SQ


Registered Number	11139515 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,661		4,348
			5,661		4,348
Current assets
Stocks	4	60,856		6,787
Debtors	5	21,479		35,858
Cash at bank and on hand		139,631		126,149
		221,966		168,794
Creditors amounts falling due within one year	6	(39,004)		(13,772)
Net current assets (liabilities)			182,962		155,022
Total assets less current liabilities			188,623		159,370
Net assets			188,623		159,370
Capital and reserves
Called up share capital			1		1
Profit and loss account			188,622		159,369
Shareholders' funds			188,623		159,370

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 20 October 2025, and are signed on its behalf by:

Issac, Abdullah
Director
Registered Company No. 11139515

MAN PHARMA LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

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.

	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:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	20

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 February 24	-	16,587	16,587
Additions	2,567	-	2,567
At 31 January 25	2,567	16,587	19,154
Depreciation and impairment
At 01 February 24	-	12,239	12,239
Charge for year	385	869	1,254
At 31 January 25	385	13,108	13,493
Net book value
At 31 January 25	2,182	3,479	5,661
At 31 January 24	-	4,348	4,348

4.	Stocks

	2025	2024
	£	£
Finished goods	60,856	6,787
Total	60,856	6,787

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	21,139	2,691
Other debtors	-	33,167
Prepayments and accrued income	340	-
Total	21,479	35,858

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,815	16
Amounts owed to related parties	2,000	-
Taxation and social security	31,669	12,131
Other creditors	520	1,625
Total	39,004	13,772


	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.	Related party transactions
	At the yearend, the company owed £2,000 (2024: NIL) to AIAM Ltd. The companies are related as Mr. Abdullah Issac is also the director of this company.