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Registration number: NI049334

Hilden Pharmacy Limited
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Hilden Pharmacy Limited

(Registration number: NI049334)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,739 | 4,289
Current assets |  |  |
Stocks | 5 | 55,150 | 55,150
Debtors | 6 | 125,471 | 154,034
Cash at bank and in hand |  | 90,442 | 80,881
|  | 271,063 | 290,065
Creditors: Amounts falling due within one year | 7 | (210,860) | (231,024)
Net current assets |  | 60,203 | 59,041
Net assets |  | 63,942 | 63,330
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 63,842 | 63,230
Shareholders' funds |  | 63,942 | 63,330

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 November 2025 and signed on its behalf by:

......................................... Mr Robert David Finlay Director

Hilden Pharmacy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The principal place of business is:
56-58 Grand St, Lisburn , Co. Antrim, BT27 4UD, Northern Ireland

These financial statements were authorised for issue by the Board on 12 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The Company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the Company’s activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hilden Pharmacy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance
Office equipment | 25% straight line
Plant and machinery | 25% straight line
Motor vehicles | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Where necessary, provision is made for obsolete, slow moving and defective stock.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 13).

Hilden Pharmacy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and equipment £ | Total £
Cost or valuation
At 1 March 2024 | 38,447 | 5,900 | 8,671 | 53,018
Additions | - | - | 2,518 | 2,518
At 28 February 2025 | 38,447 | 5,900 | 11,189 | 55,536
Depreciation
At 1 March 2024 | 36,688 | 4,422 | 7,619 | 48,729
Charge for the year | 501 | 885 | 1,682 | 3,068
At 28 February 2025 | 37,189 | 5,307 | 9,301 | 51,797
Carrying amount
At 28 February 2025 | 1,258 | 593 | 1,888 | 3,739
At 29 February 2024 | 1,759 | 1,478 | 1,052 | 4,289

5 | Stocks

| 2025 £ | 2024 £
Goods for resale | 55,150 | 55,150

Hilden Pharmacy Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 97,427 | 96,067
Prepayments | 1,351 | 1,794
Other debtors | 26,693 | 56,173
| 125,471 | 154,034

7 | Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 170,324 | 173,552
Taxation and social security | 1,669 | 1,294
Accruals and deferred income | 8,100 | 9,300
Other creditors | 30,767 | 46,878
| 210,860 | 231,024

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100