Nutan Pharmacy Limited Accounts


						Registered number
						05905488


	Nutan Pharmacy Limited
	Filleted Accounts
	31 March 2025



at	31 March 2025
Company No.		05905488
			Notes		2025		2024
					£		£
Fixed assets
	Intangible assets		4		-		-
	Tangible assets		5		47,223		53,466

	Investments		6		100		100
					47,323		53,566
Current assets
	Stocks		7	86,310		85,903
	Debtors		8	299,269		268,794

	Cash at bank and in hand			21,095		64,700
				406,674		419,397
Creditors: Amount falling due within one year			9	(348,149)	()	(395,759)	()
Net current assets					58,525		23,638
Total assets less current liabilities					105,848		77,204




Net assets					105,848		77,204

Capital and reserves
	Called up share capital				100		100



	Profit and loss account		10		105,748		77,104

Total equity					105,848		77,204



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 December 2025 and signed on its behalf by:
M. Patel
Director
11 December 2025

for the year ended 31 March 2025

General information

Nutan Pharmacy Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05905488

Its registered office is:

Bank Chambers

1 3 Woodford Avenue

Gants Hill Ilford

Essex

IG2 6UF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% reducing balanc

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	6	6

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 April 2024	980,000	980,000


		At 31 March 2025	980,000	980,000
		Amortisation and impairment
		At 1 April 2024	980,000	980,000



		At 31 March 2025	980,000	980,000
		Net book values
		At 31 March 2025	-	-
		At 31 March 2024	-	-

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	9,823	177,443	187,266
		Additions	-	357	357



		At 31 March 2025	9,823	177,800	187,623
		Depreciation
		At 1 April 2024	-	133,800	133,800
		Charge for the year	-	6,600	6,600



		At 31 March 2025	-	140,400	140,400
		Net book values
		At 31 March 2025	9,823	37,400	47,223
		At 31 March 2024	9,823	43,643	53,466

6	Investments held as current assets
			Investments	Total
			£	£
		Cost or valuation
		At 1 April 2024	100	100



		At 31 March 2025	100	100
		Provisions/Impairment





		Net book values
		At 31 March 2025	100	100
		At 31 March 2024	100	100

7	Stocks
			2025	2024
			£	£
		Raw materials and consumables	86,310	85,903


			86,310	85,903

8	Debtors
			2025	2024
			£	£
		Trade debtors	104,217	109,157
		Loan to holding company	193,385	122,371
		Corporation tax recoverable	-	4,289



		Other debtors	1,667	32,977

			299,269	268,794

9	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	307,332	333,501

		Taxes and social security	(27,563)	2,108
		Loans from directors	56,389	49,184
		Other creditors	11,991	10,966

			348,149	395,759

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	24,000	24,000

			24,000	24,000

		Dividends by type:

		Equity dividends	24,000	24,000
			24,000	24,000