ND PHARMA & BIOTECH LTD

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08273797

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,549,225		-

			1,549,225		-
CURRENT ASSETS
Debtors	5	210,002,660		211,551,885

		210,002,660		211,551,885
Creditors: Amounts Falling Due Within One Year	6	(310,855 )		(309,643 )

NET CURRENT ASSETS (LIABILITIES)			209,691,805		211,242,242

TOTAL ASSETS LESS CURRENT LIABILITIES			211,241,030		211,242,242

NET ASSETS			211,241,030		211,242,242

CAPITAL AND RESERVES
Called up share capital	7		210,000,100		210,000,100
Profit and Loss Account			1,240,930		1,242,142

SHAREHOLDERS' FUNDS			211,241,030		211,242,242

For the year ending 31 October 2024 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 Profit and Loss Account.

On behalf of the board

Mr Jose Manuel Lopez Perez

Director

31/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ND PHARMA & BIOTECH LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08273797 . The registered office is 3-7 Temple Avenue London, Suite 259 Temple Chambers, EC4Y 0DA.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2023	-
Additions	1,549,225

As at 31 October 2024	1,549,225

Provision
As at 1 November 2023	-

As at 31 October 2024	-

Net Book Value
As at 31 October 2024	1,549,225

As at 1 November 2023	-

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	1,549,225
VAT	2,560	2,560
Called up share capital not paid	210,000,100	210,000,100

	210,002,660	211,551,885

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	1,190
Amounts owed to related parties	310,855	308,453

	310,855	309,643

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Page 3

ND PHARMA & BIOTECH LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

7. Share Capital

	2024	2023
	£	£
Called Up Share Capital not Paid	210,000,100	210,000,100

Amount of Allotted, Called Up Share Capital	210,000,100	210,000,100