NWPHARMATECH LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 13572461

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		4,149		4,149

			4,149		4,149
CURRENT ASSETS
Debtors		3,281		4,617
Cash at bank and in hand		7,513		6,918

		10,794		11,535
Creditors: Amounts Falling Due Within One Year		(726,766 )		(433,019 )

NET CURRENT ASSETS (LIABILITIES)			(715,972 )		(421,484 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(711,823 )		(417,335 )

NET LIABILITIES			(711,823 )		(417,335 )

CAPITAL AND RESERVES
Called up share capital	5		1,030		1,010
Profit and Loss Account			(712,853 )		(418,345 )

SHAREHOLDERS' FUNDS			(711,823)		(417,335)

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NWPHARMATECH LTD

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Daud Gutseriev

Director

10/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

NWPHARMATECH LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13572461 . The registered office is Kemp House, 160 City Road, London, EC1V 2NX.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to

adopt the going concern basis of accounting in preparing the financial statements.

2.3. 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.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Investments

	Total
	£
Cost or Valuation
As at 1 September 2024	4,149

As at 31 August 2025	4,149

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	4,149

As at 1 September 2024	4,149

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NWPHARMATECH LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value

are included in the profit and loss account.

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,030	1,010

6. Related Party Transactions

Included within creditors is an amount of £675,448 (2024 : £432,819) owed to a director of the company.

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