KESHAV PHARM LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Patel

Mr A B Patel

REGISTERED OFFICE:

28 Baxter Close

Uxbridge

UB10 0DE

REGISTERED NUMBER:

14084986 (England and Wales)

ACCOUNTANTS:

Akshar & Company

Chartered Accountants

221 Kenton Lane

Harrow

Middlesex

HA3 8RP

FIXED ASSETS

Intangible assets

4

542,370

610,167

Tangible assets

5

29,787

42,216

572,157

652,383

CURRENT ASSETS

Stocks

41,769

33,365

Debtors

6

57,757

58,424

Cash at bank and in hand

65,496

56,010

165,022

147,799

CREDITORS

Amounts falling due within one year

7

334,126

371,185

NET CURRENT LIABILITIES

(169,104

)

(223,386

)

TOTAL ASSETS LESS CURRENT LIABILITIES

403,053

428,997

CREDITORS

Amounts falling due after more than one year

8

430,801

462,195

NET LIABILITIES

(27,748

)

(33,198

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(27,750

)

(33,200

)

(27,748

)

(33,198

)

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 26 September 2025 and were signed on its behalf by:

Mr A B Patel - Director

1.	STATUTORY INFORMATION

Keshav Pharm 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.

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

677,963

AMORTISATION

At 1 April 2024

67,796

Charge for year

67,797

At 31 March 2025

135,593

NET BOOK VALUE

At 31 March 2025

542,370

At 31 March 2024

610,167

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

56,288

DEPRECIATION

At 1 April 2024

14,072

Charge for year

12,429

At 31 March 2025

26,501

NET BOOK VALUE

At 31 March 2025

29,787

At 31 March 2024

42,216

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,269

53,531

Other debtors

8,488

4,893

57,757

58,424

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

54,417

54,417

Hire purchase contracts

3,160

3,160

Trade creditors

69,270

54,169

Taxation and social security

26,455

3,219

Other creditors

180,824

256,220

334,126

371,185

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

412,750

440,721

Hire purchase contracts

18,051

21,474

430,801

462,195

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

195,081

223,052