REGISTERED NUMBER: 10045887 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

H AND H PHARMA SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss A K Arshad

I Khan

SECRETARY:

REGISTERED OFFICE:

Kirkgate Pharmacy

38 Darley Street

Bradford

West Yorkshire

BD1 3HN

REGISTERED NUMBER:

10045887 (England and Wales)

ACCOUNTANTS:

Bannister Prentice Ltd

Beechbrooke

121 Northallerton Road

Northallerton

North Yorkshire

DL6 2PY

FIXED ASSETS

Intangible assets

4

58,116

61,990

Tangible assets

5

14,268

15,486

72,384

77,476

CURRENT ASSETS

Stocks

25,400

9,400

Debtors

6

151,964

70,262

Cash at bank

32,066

40,484

209,430

120,146

CREDITORS

Amounts falling due within one year

7

200,747

118,385

NET CURRENT ASSETS

8,683

1,761

TOTAL ASSETS LESS CURRENT LIABILITIES

81,067

79,237

CREDITORS

Amounts falling due after more than one year

8

52,502

62,478

NET ASSETS

28,565

16,759

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,465

16,659

28,565

16,759

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

Miss A K Arshad - Director

I Khan - Director

1.	STATUTORY INFORMATION

H and H Pharma Services Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

77,488

AMORTISATION

At 1 April 2024

15,498

Charge for year

3,874

At 31 March 2025

19,372

NET BOOK VALUE

At 31 March 2025

58,116

At 31 March 2024

61,990

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,641

7,118

9,722

24,481

DEPRECIATION

At 1 April 2024

3,129

5,429

437

8,995

Charge for year

451

422

345

1,218

At 31 March 2025

3,580

5,851

782

10,213

NET BOOK VALUE

At 31 March 2025

4,061

1,267

8,940

14,268

At 31 March 2024

4,512

1,689

9,285

15,486

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

136,353

59,568

Other debtors

15,611

10,694

151,964

70,262

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,100

28,939

Trade creditors

108,451

54,027

Taxation and social security

10,617

4,842

Other creditors

60,579

30,577

200,747

118,385

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

52,502

62,478