Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 OC386514 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC386514 2024-07-31 OC386514 2025-07-31 OC386514 2024-08-01 2025-07-31 OC386514 frs-core:ComputerEquipment 2024-08-01 2025-07-31 OC386514 frs-core:FurnitureFittings 2024-08-01 2025-07-31 OC386514 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 OC386514 frs-core:PlantMachinery 2024-08-01 2025-07-31 OC386514 frs-bus:LimitedLiabilityPartnershipLLP 2024-08-01 2025-07-31 OC386514 frs-bus:LimitedLiabilityPartnershipsSORP 2024-08-01 2025-07-31 OC386514 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 OC386514 frs-bus:SmallEntities 2024-08-01 2025-07-31 OC386514 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 OC386514 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 OC386514 frs-countries:EnglandWales 2024-08-01 2025-07-31 OC386514 frs-bus:PartnerLLP1 2024-08-01 2025-07-31 OC386514 2023-07-31 OC386514 2024-07-31 OC386514 2023-08-01 2024-07-31
Registered number: OC386514
Pharma Health Solutions LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
AWR Accountants Limited
Pharma Health Solutions LLP
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Pharma Health Solutions LLP
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: OC386514

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,479 |  | 1,323
|  |  | 1,479 |  | 1,323
CURRENT ASSETS
Stocks |  | 32,234 |  | 34,047 |
Debtors |  | 162,778 |  | 153,775 |
Cash at bank and in hand |  | 122,998 |  | 85,713 |
|  | 318,010 |  | 273,535 |
Creditors: Amounts Falling Due Within One Year |  | (380,091 ) |  | (374,248 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,081 ) |  | (100,713 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (60,602 ) |  | (99,390 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (60,602 ) |  | (99,390 )
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | (108,205) |  | (100,482) |
Other reserves |  | 47,603 |  | 1,092 |
|  |  | (60,602) |  | (99,390)
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | (60,602) |  | (99,390)
|  |  | (60,602) |  | (99,390)

Page 1
Page 2
Pharma Health Solutions LLP
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

Mr Interkhab Ahmed Din Partner
04/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pharma Health Solutions LLP
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Pharma Health Solutions LLP is a limited liability partnership, incorporated in England & Wales, registered number OC386514 . The Registered Office is Lawrence House, 37 Normanton Road, Derby, Derbyshire, DE1 2GJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% Straight Line Method
Plant & Machinery | 25% Straight Line Method
Fixtures & Fittings | 15% Straight Line Method
Computer Equipment | 25% Straight Line Method

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 6 (2024: 9)
6 9
Page 3
Page 4
Pharma Health Solutions LLP
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 41,701
Additions | 761
As at 31 July 2025 | 42,462
Depreciation
As at 1 August 2024 | 40,378
Provided during the period | 605
As at 31 July 2025 | 40,983
Net Book Value
As at 31 July 2025 | 1,479
As at 1 August 2024 | 1,323

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