REGISTERED NUMBER: 11152959 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Farma Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Silvestri

REGISTERED OFFICE:

50 Bolsover Street

Unit 511

London

W1W 5NG

REGISTERED NUMBER:

11152959 (England and Wales)

ACCOUNTANTS:

Tessa Davidson Limited

The Ashridge Business Centre

121 High Street

Berkhamsted

Hertfordshire

HP4 2DJ

FIXED ASSETS

Tangible assets

4

53,731

80,955

Investments

5

1,432,048

1,382,141

1,485,779

1,463,096

CURRENT ASSETS

Debtors

6

641

96,853

Cash at bank

1,274,354

1,659,953

1,274,995

1,756,806

CREDITORS

Amounts falling due within one year

7

(39,053

)

(575,378

)

NET CURRENT ASSETS

1,235,942

1,181,428

TOTAL ASSETS LESS CURRENT LIABILITIES

2,721,721

2,644,524

PROVISIONS FOR LIABILITIES

8

(13,433

)

(20,239

)

NET ASSETS

2,708,288

2,624,285

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

2,708,278

2,624,275

2,708,288

2,624,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 14 October 2025 and were signed by:

G Silvestri - Director

1.	STATUTORY INFORMATION

Farma Holdings Limited 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.

Motor vehicles

-

25% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

106,751

2,142

108,893

DEPRECIATION

At 1 February 2024

26,688

1,250

27,938

Charge for year

26,688

536

27,224

At 31 January 2025

53,376

1,786

55,162

NET BOOK VALUE

At 31 January 2025

53,375

356

53,731

At 31 January 2024

80,063

892

80,955

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

976,923

927,016

Other loans

455,125

455,125

1,432,048

1,382,141

Additional information is as follows:

Other

investments

£

COST

At 1 February 2024

927,016

Additions

14,885

Exchange differences

35,022

At 31 January 2025

976,923

NET BOOK VALUE

At 31 January 2025

976,923

At 31 January 2024

927,016

Other

loans

£

At 1 February 2024

and 31 January 2025

455,125

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

96,843

Other debtors

641

10

641

96,853

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(2

)

(1

)

Taxation and social security

35,000

571,324

Other creditors

4,055

4,055

39,053

575,378

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

13,433

20,239

Deferred

tax

£

Balance at 1 February 2024

20,239

Utilised during year

(6,806

)

Balance at 31 January 2025

13,433