Pharma Solutions Services UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15002025

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		163,650		-
Tangible Assets	5		26,222		29,279

			189,872		29,279
CURRENT ASSETS
Stocks	6	20,000		-
Debtors	7	798,652		611,560
Cash at bank and in hand		381,056		195,902

		1,199,708		807,462
Creditors: Amounts Falling Due Within One Year	8	(338,184 )		(400,456 )

NET CURRENT ASSETS (LIABILITIES)			861,524		407,006

TOTAL ASSETS LESS CURRENT LIABILITIES			1,051,396		436,285

NET ASSETS			1,051,396		436,285

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,051,296		436,185

SHAREHOLDERS' FUNDS			1,051,396		436,285

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Pharma Solutions Services UK Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Imran Skhawat

Director

03/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Pharma Solutions Services UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15002025 . The registered office is 37 Normanton Road, Lawrence House, Derby, Derbyshire, DE1 2GJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Website and Other Software costs. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% Straight Line Method
Computer Equipment	25% Straight Line Method

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Pharma Solutions Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 6)

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	-
Additions	170,765

As at 31 July 2025	170,765

Amortisation
As at 1 August 2024	-
Provided during the period	7,115

As at 31 July 2025	7,115

Net Book Value
As at 31 July 2025	163,650

As at 1 August 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	1,855	30,272	32,127
Additions	-	5,638	5,638

As at 31 July 2025	1,855	35,910	37,765

Depreciation
As at 1 August 2024	95	2,753	2,848
Provided during the period	278	8,417	8,695

As at 31 July 2025	373	11,170	11,543

Net Book Value
As at 31 July 2025	1,482	24,740	26,222

As at 1 August 2024	1,760	27,519	29,279

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Pharma Solutions Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Stocks

	31 July 2025	31 July 2024
	£	£
Stock	20,000	-

7. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Trade debtors	382,923	250,799
Other debtors	415,729	360,761

	798,652	611,560

8. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	7,469	10,336
Other creditors	140,680	236,618
Taxation and social security	190,035	153,502

	338,184	400,456

9. Share Capital

	31 July 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 July 2025	31 July 2024
	£	£
Not later than one year	29,160	10,400
Later than one year and not later than five years	26,460	-

	55,620	10,400

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Imran Skhawat	35,456	-	35,456	-	7,700

The above loan is unsecured, interest free and repayable on demand.

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Pharma Solutions Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

12. Dividends

	31 July 2025	31 July 2024
	£	£
On equity shares:
Interim dividend paid	88,429	28,728

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