REGISTERED NUMBER: 11586174 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Avesta Pharma Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Sam M Nekoei

Mr Naser Izadpanah

REGISTERED OFFICE:

5 Queen Mary Avenue

Hove

East Sussex

BN3 6XG

REGISTERED NUMBER:

11586174 (England and Wales)

FIXED ASSETS

Intangible assets

4

253,750

283,750

Tangible assets

5

5,419

9,096

259,169

292,846

CURRENT ASSETS

Stocks

70,000

70,000

Debtors

6

166,013

168,023

Cash at bank and in hand

122,564

32,372

358,577

270,395

CREDITORS

Amounts falling due within one year

7

529,975

560,929

NET CURRENT LIABILITIES

(171,398

)

(290,534

)

TOTAL ASSETS LESS CURRENT LIABILITIES

87,771

2,312

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

87,671

2,212

SHAREHOLDERS' FUNDS

87,771

2,312

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 30 October 2025 and were signed on its behalf by:

Mr Sam M Nekoei - Director

1.	STATUTORY INFORMATION

Avesta Pharma 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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

300,000

AMORTISATION

At 1 April 2024

16,250

Charge for year

30,000

At 31 March 2025

46,250

NET BOOK VALUE

At 31 March 2025

253,750

At 31 March 2024

283,750

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

11,031

DEPRECIATION

At 1 April 2024

1,935

Charge for year

3,677

At 31 March 2025

5,612

NET BOOK VALUE

At 31 March 2025

5,419

At 31 March 2024

9,096

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

131,992

117,123

Other debtors

34,021

50,900

166,013

168,023

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

110,217

131,822

Taxation and social security

39,055

12,558

Other creditors

380,703

416,549

529,975

560,929

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Naser Izadpanah and Mr Sam Masoud Nekoei.