Company Registration No. 07555138 (England and Wales)
JBS Pharma Limited
Unaudited accounts
for the year ended 31 July 2025
JBS Pharma Limited
Unaudited accounts
Contents
JBS Pharma Limited
Company Information
for the year ended 31 July 2025
Directors
Shilpa S Shah
Sailesh M Shah
Jinit S Shah
Company Number
07555138 (England and Wales)
Registered Office
175 Uxbridge Road
London
W12 9RA
England
Accountants
Infinity Accountants
27 Coniston Gardens
Pinner
Middlesex
HA5 2JN
JBS Pharma Limited
Statement of financial position
as at 31 July 2025
Intangible assets
235,000
235,000
Tangible assets
1,270,933
1,287,092
Cash at bank and in hand
172,444
139,217
Creditors: amounts falling due within one year
(305,995)
(252,535)
Net current assets
60,526
10,081
Total assets less current liabilities
1,566,459
1,532,173
Creditors: amounts falling due after more than one year
(809,535)
(859,181)
Provisions for liabilities
Deferred tax
(4,744)
(7,350)
Net assets
752,180
665,642
Called up share capital
100
100
Profit and loss account
752,080
665,542
Shareholders' funds
752,180
665,642
For the year ending 31 July 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 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 of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Sailesh M Shah
Director
Company Registration No. 07555138
JBS Pharma Limited
Notes to the Accounts
for the year ended 31 July 2025
JBS Pharma Limited is a private company, limited by shares, registered in England and Wales, registration number 07555138. The registered office is 175 Uxbridge Road, London, W12 9RA, England.
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, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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
20% on cost
Motor vehicles
25% on cost
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
JBS Pharma Limited
Notes to the Accounts
for the year ended 31 July 2025
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.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2024
1,225,832
5,045
43,380
53,571
11,475
1,339,303
Additions
-
6,547
-
-
1,597
8,144
At 31 July 2025
1,225,832
11,592
43,380
53,571
13,072
1,347,447
At 1 August 2024
-
1,902
15,056
25,360
9,893
52,211
Charge for the year
-
1,556
10,845
10,714
1,188
24,303
At 31 July 2025
-
3,458
25,901
36,074
11,081
76,514
At 31 July 2025
1,225,832
8,134
17,479
17,497
1,991
1,270,933
At 31 July 2024
1,225,832
3,143
28,324
28,211
1,582
1,287,092
Amounts falling due within one year
Trade debtors
70,866
66,985
Other debtors
62,960
2,582
JBS Pharma Limited
Notes to the Accounts
for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
113,188
85,468
Taxes and social security
39,914
44,136
Loans from directors
149,793
119,644
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
703,535
753,181
Other creditors
106,000
106,000
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).