PHARMA LTD

Company Registration Number:
SC808626 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 28 April 2024

End date: 30 April 2025

PHARMA LTD

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

PHARMA LTD

Balance sheet

As at 30 April 2025


Notes
2025


£
Current assets
Stocks: 9,750
Debtors: 3 162,938
Cash at bank and in hand: 252,146
Total current assets: 424,834
Creditors: amounts falling due within one year: 4 (299,249)
Net current assets (liabilities): 125,585
Total assets less current liabilities: 125,585
Creditors: amounts falling due after more than one year: 5 (97,738)
Total net assets (liabilities): 27,847
Capital and reserves
Called up share capital: 2
Profit and loss account: 27,845
Shareholders funds: 27,847

The notes form part of these financial statements

PHARMA LTD

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 January 2026
and signed on behalf of the board by:

Name: Muhammad Tayeb Mahmood
Status: Director

The notes form part of these financial statements

PHARMA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Valuation and information policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

PHARMA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025
Average number of employees during the period 2

PHARMA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Debtors

2025
£
Debtors due after more than one year: 0

PHARMA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Creditors: amounts falling due within one year note

Creditors £299,249

PHARMA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Creditors: amounts falling due after more than one year note

Creditors £97,738