Company Registration No. 09721348 (England and Wales)
L S Pharm Ltd
Unaudited accounts
for the year ended 31 March 2025
L S Pharm Ltd
Unaudited accounts
Contents
L S Pharm Ltd
Company Information
for the year ended 31 March 2025
Company Number
09721348 (England and Wales)
Registered Office
The Elsie Whiteley Innovation Centre
C/O Pinnacle, Hopwood Lane
Halifax
HX1 5ER
United Kingdom
Accountants
Pinnacle Chartered Accountants & Tax Advisors
The Elsie Whiteley Innovation Centre
Hopwood Lane
Halifax
HX1 5ER
L S Pharm Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
115
1,824
Creditors: amounts falling due within one year
(122)
(7,184)
Net current assets
34,881
37,329
Total assets less current liabilities
35,001
37,569
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
34,878
37,423
Shareholders' funds
34,978
37,523
For the year ending 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 December 2025 and were signed on its behalf by
Mr Lal Shah
Director
Company Registration No. 09721348
L S Pharm Ltd
Notes to the Accounts
for the year ended 31 March 2025
L S Pharm Ltd is a private company, limited by shares, registered in England and Wales, registration number 09721348. The registered office is The Elsie Whiteley Innovation Centre, C/O Pinnacle, Hopwood Lane, Halifax, HX1 5ER, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Computer equipment
25% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
L S Pharm Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Total
5
Deferred taxation
2025
2024
Accelerated capital allowances
23
46
Provision at start of year
46
87
Credited to the profit and loss account
(23)
(41)
Provision at end of year
23
46
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).