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2024-02-29 07525024 dpl:GroupUndertakings 2023-03-01 2024-02-29 07525024 dpl:ParticipatingInterests 2023-03-01 2024-02-29 07525024 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 07525024 core:ListedExchangeTraded 2023-03-01 2024-02-29 07525024 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 07525024 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 07525024 core:NetGoodwill 2025-02-28 07525024 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 07525024 core:LandBuildings 2025-02-28 07525024 core:PlantMachinery 2025-02-28 07525024 core:Vehicles 2025-02-28 07525024 core:FurnitureFittings 2025-02-28 07525024 core:OfficeEquipment 2025-02-28 07525024 core:AfterOneYear 2025-02-28 07525024 core:WithinOneYear 2025-02-28 07525024 core:ListedExchangeTraded 2025-02-28 07525024 core:UnlistedNon-exchangeTraded 2025-02-28 07525024 core:ShareCapital 2025-02-28 07525024 core:SharePremium 2025-02-28 07525024 core:RevaluationReserve 2025-02-28 07525024 core:OtherReservesSubtotal 2025-02-28 07525024 core:RetainedEarningsAccumulatedLosses 2025-02-28 07525024 core:NetGoodwill 2024-02-29 07525024 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 07525024 core:LandBuildings 2024-02-29 07525024 core:PlantMachinery 2024-02-29 07525024 core:Vehicles 2024-02-29 07525024 core:FurnitureFittings 2024-02-29 07525024 core:OfficeEquipment 2024-02-29 07525024 core:AfterOneYear 2024-02-29 07525024 core:WithinOneYear 2024-02-29 07525024 core:ListedExchangeTraded 2024-02-29 07525024 core:UnlistedNon-exchangeTraded 2024-02-29 07525024 core:ShareCapital 2024-02-29 07525024 core:SharePremium 2024-02-29 07525024 core:RevaluationReserve 2024-02-29 07525024 core:OtherReservesSubtotal 2024-02-29 07525024 core:RetainedEarningsAccumulatedLosses 2024-02-29 07525024 core:NetGoodwill 2023-02-28 07525024 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 07525024 core:LandBuildings 2023-02-28 07525024 core:PlantMachinery 2023-02-28 07525024 core:Vehicles 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SPARCELLS PHARMA LTD

Registered Number
07525024
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

SPARCELLS PHARMA LTD
Company Information
for the year from 1 March 2024 to 28 February 2025

Directors | F Mohammed
| J M Atlaf

Registered Address | Sparcells Pharmacy Midwinter Close
| Peatmoor
| Swindon
| SN5 5AN

Registered Number | 07525024 (England and Wales)

SPARCELLS PHARMA LTD
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,953 |  |  |  | 3,117
|  |  |  | 3,953 |  |  |  | 3,117
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 20,510 |  |  |  | 18,472 |  |
Debtors | 5 | 189,533 |  |  |  | 174,840 |  |
Cash at bank and on hand |  | 139,319 |  |  |  | 65,107 |  |
|  | 349,362 |  |  |  | 258,419 |  |
Creditors amounts falling due within one year | 6 | (332,698) |  |  |  | (260,894) |  |
Net current assets (liabilities) |  |  |  | 16,664 |  |  |  | (2,475)
Total assets less current liabilities |  |  |  | 20,617 |  |  |  | 642
Net assets |  |  |  | 20,617 |  |  |  | 642
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 20,517 |  |  |  | 542
Shareholders' funds |  |  |  | 20,617 |  |  |  | 642

- 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 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 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 Board of Directors on 9 October 2025, and are signed on its behalf by:
F Mohammed Director
J M Atlaf Director Registered Company No. 07525024

SPARCELLS PHARMA LTD
Notes to the Financial Statements
for the year ended 28 February 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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 (%)
| Fixtures and fittings | 20
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 24 | 57,588 |  | 2,655 |  | 60,243
| Additions | - |  | 1,770 |  | 1,770
| At 28 February 25 | 57,588 |  | 4,425 |  | 62,013
| Depreciation and impairment
| At 01 March 24 | 56,427 |  | 699 |  | 57,126
| Charge for year | 232 |  | 702 |  | 934
| At 28 February 25 | 56,659 |  | 1,401 |  | 58,060
| Net book value
| At 28 February 25 | 929 |  | 3,024 |  | 3,953
| At 29 February 24 | 1,161 |  | 1,956 |  | 3,117

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 20,510 |  | 18,472
| Total | 20,510 |  | 18,472

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 180,746 |  | 152,634
| Amounts owed by group undertakings | - |  | 5,500
| Other debtors | 8,448 |  | 16,399
| Prepayments and accrued income | 339 |  | 307
| Total | 189,533 |  | 174,840

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 117,764 |  | 100,137
| Amounts owed to related parties | 44,000 |  | 28,000
| Taxation and social security | 18,902 |  | 14,354
| Payments received on account | 56,009 |  | 47,046
| Other creditors | 50,101 |  | 63,465
| Accrued liabilities and deferred income | 45,922 |  | 7,892
| Total | 332,698 |  | 260,894

| 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 year end, the company owed £44,000 (2024: £28,000) to Nias Holdings Ltd. The companies are related as Mr. Mohammed Fahim, a director of the company, is also a director of Nias Holdings Ltd. The company also owed £36,000 (2024: £12,000) to MAJ Locums Ltd. The companies are related as Mr. Muhammad Javed, a director of the company, is also a director of MAJ Locums Ltd.

8. | Controlling party
--- | ---
| The company's ultimate controlling party is F&A Pharma Ltd, by virtue of its 100% shareholding in the company