Pharmdel Ltd - Accounts

Pharmdel Ltd
Contents Page
For the Period 01 November 2023 to 31 March 2025

Company information	1
Directors' report	2
Statement of financial position	3
Statement of changes in equity	4
Notes to the financial statements	5

Pharmdel Ltd
Company Information
For the Period 01 November 2023 to 31 March 2025

Directors	Nrependra SINGH Sinead SINGH
Registered Number	13680309
Registered Office	Quest House Fortran Road St. Mellons Cardiff CF3 0EY

1

Pharmdel Ltd
Directors' Report
For the Period 01 November 2023 to 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025.

Directors

The directors who served the company throughout the period were as follows:

Nrependra SINGH

Sinead SINGH

This report was approved by the board and signed on its behalf by:

----------------------------------
Nrependra SINGH
Director

Date approved: 21 December 2025

2

Pharmdel Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2023 £
Fixed assets
Tangible fixed assets	3	874	0
		874	0
Current assets
Debtors	4	42,741	0
Cash at bank and in hand		292,548	48,784
		335,289	48,784
Creditors: amount falling due within one year	5	(136,799)	(47,854)
Net current assets		198,490	930

Total assets less current liabilities		199,364	930
Net assets		199,364	930

Capital and reserves
Called up share capital		100	100
Profit and loss account		199,264	830
Shareholders' funds		199,364	930

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 21 December 2025 and were signed on its behalf by:

-------------------------------
Nrependra SINGH
Director

3

Pharmdel Ltd
Statement of Changes in Equity
For the Period 01 November 2023 to 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2022	100		100
Profit for the period		35,241	35,241
Total comprehensive income for the period	-	35,241	35,241
Dividends		(34,411)	(34,411)
Total investments by and distributions to owners	-	(34,411)	(34,411)
At 31 October 2023	100	830	930
At 01 November 2023	100	830	930
Profit for the period		225,023	225,023
Total comprehensive income for the period	-	225,023	225,023
Dividends		(26,589)	(26,589)
Total investments by and distributions to owners	-	(26,589)	(26,589)
At 31 March 2025	100	199,264	199,364

4

Pharmdel Ltd
Notes to the Financial Statements
For the Period 01 November 2023 to 31 March 2025

General Information

Pharmdel Ltd is a private company, limited by shares, registered in England and Wales, registration number 13680309, registration address Quest House Fortran Road, St. Mellons, Cardiff, CF3 0EY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

04 Years Straight Line

2.	Average number of employees Average number of employees during the period was 3 (2023 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 November 2023	-	-
Additions	1,399	1,399
Disposals	-	-
At 31 March 2025	1,399	1,399
Depreciation
At 01 November 2023	-	-
Charge for period	525	525
On disposals	-	-
At 31 March 2025	525	525
Net book values
Closing balance as at 31 March 2025	874	874
Opening balance as at 01 November 2023	-	-

4.

Debtors: amounts falling due within one year

	2025 £		2023 £
Trade Debtors	23,299		0
Other Debtors	10,001		0
Directors' Current Accounts	9,441		0
	42,741		0

5.

Creditors: amount falling due within one year

	2025 £	2023 £
Corporation Tax	74,815	8,266
PAYE & Social Security	310	0
Accrued Expenses	42,520	0
Other Creditors	0	25,000
Wages & Salaries Control Account	915	0
VAT	18,239	14,588
	136,799	47,854

5

Registered Number: 13680309
England and Wales
PHARMDEL LTD

Unaudited Financial Statements

Period of accounts Start date: 01 November 2023 End date: 31 March 2025