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Drugmart Limited

Registered Number:06261518

For the period ended 30 April 2025
England and Wales
Unaudited Financial Statements

2
For the period ended 30 April 2025
Drugmart Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

06261518

As at 30 April 2025

Drugmart Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

425,000
425,000
2

Property, plant and equipment

136,298
135,749
3
561,298
560,749

Current assets

Inventories

108,497
51,976
4

Trade and other receivables

253,973
472,096
5
92,393

Cash and cash equivalents

73,272
597,344
454,863

Trade and other payables: amounts falling due within one
year

(452,977)
(356,010)
6
1,886
241,334
Net current assets

Total assets less current liabilities

802,632
562,635

Trade and other payables: amounts falling due after more
than one year

(558,087)
(798,331)
7
(3,159)
(2,998)

Provisions for liabilities

1,142
Net assets
1,550

Capital and reserves

Called up share capital

100
100

Retained earnings

1,042
1,450
1,142
1,550
Shareholders' funds

For the period ended 30 April 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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4

Registered Number :

06261518

For the period ended 30 April 2025
Drugmart Limited
Statement of Financial Position Continued

Muhammad Irfan Motala Director

These financial statements were approved and authorised for issue by the Board on 24 July 2025 and were signed by:

The notes form part of these financial statements

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5
For the period ended 30 April 2025
Drugmart Limited
Notes to the Financial Statements
Statutory Information

Drugmart Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
06261518.

Registered address:

78 Spotland Road
Rochdale
Lancashire
OL12 6PQ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

33 Straight line

Computer equipment

25 Straight line

Motor vehicles

10 Straight line

Fixtures and fittings

No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected
useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation
would be immaterial. The directors undertake an annual impairment review of these properties.

Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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6
For the period ended 30 April 2025
Drugmart Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 October 2024

425,000

At 30 April 2025

425,000

Net book value

At 30 April 2025

425,000

At 30 September 2024

425,000

3. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Motor vehicles

Land and
buildings

£

£

£

£

£

Cost or
valuation

At 01 October 2024

211,793
8,658
83,556
2,450
117,129
3,467
3,467
-
-
-

Additions

At 30 April 2025

2,450
83,556
12,125
215,260
117,129

Provision for depreciation and impairment

At 01 October 2024

76,044
6,231
67,773
2,040
-
Charge for period
2,918
1,365
1,314
239
-

At 30 April 2025

78,962
7,596
69,087
2,279
-

At 30 April 2025

Net book value

117,129
171
14,469
4,529
136,298

At 30 September 2024

117,129
410
15,783
2,427
135,749

4. Inventories

2024
2025

£

£

Stocks

51,976
108,497

5. Trade and other receivables

2024
2025

£

£

Trade debtors

189
-

Other debtors

471,907
253,973
253,973
472,096
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7
For the period ended 30 April 2025
Drugmart Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft (secured)

8,588
45,000

Trade creditors

309,567
297,029

Taxation and social security

8,208
13,926

Other creditors

29,647
97,022
356,010
452,977

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft (secured)

633,393
350,445

Other creditors

164,938
207,642
798,331
558,087

8. Average number of persons employed

During the year the average number of employees was 19 (2024 : 20)
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