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Registered Number: 12009053
England and Wales
CLYDESDALE PHARMA LTD
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

CLYDESDALE PHARMA LTD Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

CLYDESDALE PHARMA LTD Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1,906,284 |  | 1,192,679
Tangible fixed assets | 4 | 26,099 |  | 25,926
|  | 1,932,383 |  | 1,218,605
Current assets |  |  |
Stocks |  | 1,008,172 |  | 499,221
Debtors |  | 531,296 |  | 547,522
Cash at bank and in hand |  | 3,235 |  | 1,601
|  | 1,542,703 |  | 1,048,344
Creditors: amount falling due within one year |  | (625,105) |  | (586,809)
Net current assets |  | 917,598 |  | 461,535
Total assets less current liabilities |  | 2,849,981 |  | 1,680,140
Creditors: amount falling due after more than one year |  | (1,213,550) |  | (763,124)
Provisions for liabilities |  | (4,208) |  | 0
Defined benefit pension scheme asset/liability |  | 0 |  | (1,387)
Net assets |  | 1,632,223 |  | 915,629
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Revaluation Reserves |  | 1,590,049 |  | 875,000
Profit and loss account |  | 42,074 |  | 40,529
Shareholders' funds |  | 1,632,223 |  | 915,629
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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 January 2026 and were signed by:
------------------------------- Dr Soumick Sikdar Director
1

CLYDESDALE PHARMA LTD Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information CLYDESDALE PHARMA LTD is a private company, limited by shares, registered in England and Wales, registration number 12009053, registration address UNIT 3 - 4 CAMPBELL COURT, BRAMLEY TADLEY, RG26 5EG. The presentation currency is £ sterling.
1. | Accounting policies Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. 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 Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Licences and patents Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years. 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:
Plant and Machinery | 5 Straight Line
Fixtures and Fittings | 5 Straight Line
Computer Equipment | 3 Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 9 (2024 : 5).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 April 2024 | 1,192,679 |  | 1,192,679
Additions | 715,049 |  | 715,049
Disposals | (1,444) |  | (1,444)
At 31 March 2025 | 1,906,284 |  | 1,906,284
Amortisation
At 01 April 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | - |  | -
Net book values
At 31 March 2025 | 1,906,284 |  | 1,906,284
At 31 March 2024 | 1,192,679 |  | 1,192,679
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 5,550 |  | 5,058 |  | 33,331 |  | 43,939
Additions | 3,025 |  | - |  | 1,755 |  | 4,780
Disposals | - |  | - |  | - |  | -
At 31 March 2025 | 8,575 |  | 5,058 |  | 35,086 |  | 48,719
Depreciation
At 01 April 2024 | 1,665 |  | 1,847 |  | 14,502 |  | 18,014
Charge for year | 555 |  | 506 |  | 3,545 |  | 4,606
On disposals | - |  | - |  | - |  | -
At 31 March 2025 | 2,220 |  | 2,353 |  | 18,047 |  | 22,620
Net book values
Closing balance as at 31 March 2025 | 6,355 |  | 2,705 |  | 17,039 |  | 26,099
Opening balance as at 01 April 2024 | 3,885 |  | 3,211 |  | 18,830 |  | 25,926
2