ACCOUNTS - Final Accounts

Registered number: 12413934

PHARMATEKNO LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

PHARMATEKNO LIMITED

COMPANY INFORMATION

DIRECTORS	D. L. Colvin
	C. A. Giles
	T. W. Peacock


REGISTERED NUMBER	12413934


REGISTERED OFFICE	1st Floor Sackville House
	143-149 Fenchurch Street
	London
	EC3M 6BL

PHARMATEKNO LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 4

PHARMATEKNO LIMITED

REGISTERED NUMBER: 12413934

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

CURRENT ASSETS
Debtors	4	67,570		68,495
Cash at bank and in hand		642		966
		68,212		69,461
Creditors: amounts falling due within one year	5	(75,223)		(73,768)
NET LIABILITIES			(7,011)		(4,307)

CAPITAL AND RESERVES
Allotted, called up and fully paid share capital	100	100
Profit and loss account	(7,111)	(4,407)
EQUITY SHAREHOLDER'S DEFICIT	(7,011)	(4,307)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.

C. A. Giles

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

PHARMATEKNO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

PharmaTekno Limited (registered number: 12413934), having its principal place of business at 10 Upper Berkeley Street, London, W1H 7PE, is a private limited company incorporated in England and Wales. The registered office is at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BL.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Section 1A.7 of the Financial Reporting Standard 102 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

2.3

GOING CONCERN

As at 31 March 2024, the company had net liabilities of £7,011 (2024: £4,307). The Company has the support of its shareholders for the foreseeable future and for a period of at least 12 months from the date of signing these financial statements. On this basis the directors deem it appropriate to prepare these financial statements on the going concern basis.

2.4

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

2.6

CASH

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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PHARMATEKNO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (continued)

2.7

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

2.8

CREDITORS

Short-term creditors are measured at the transaction price.

2.9

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is British Pound Sterling (GBP).

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period-end foreign currency monetary items are translated using the closing rate.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.

2.10

TAXATION

Tax is recognised in the Statement of Income and Retained Earnings.

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

EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

Page 3

PHARMATEKNO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

DEBTORS

					2025	2024
					£	£

Amounts falling due within one year
Trade debtors	52,120	52,738
Amounts owed by group undertakings	100	100
Other debtors	14,944	15,258
Prepayments and accrued income	406	399
	67,570	68,495

5.	CREDITORS: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	65,449	66,326
Amounts owed to group undertakings	8,324	6,067
Accruals and deferred income	1,450	1,375
	75,223	73,768

6.	RELATED PARTY TRANSACTIONS

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 33.1A not to disclose transactions with group entities which are wholly owned by a member of the group.

7.	PARENT UNDERTAKING

As at 31 March 2025 and 31 March 2024, the immediate parent undertaking of the Company was Alltime Services Limited, a company registered in England and Wales.
As at 31 March 2025 and 31 March 2024, the ultimate parent undertaking of the Company was Alltime Technologies Limited, a company registered in England and Wales.

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