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core:OtherReservesSubtotal 2024-12-31 11378885 core:RetainedEarningsAccumulatedLosses 2024-12-31 11378885 core:LandBuildings 2025-12-31 11378885 core:PlantMachinery 2025-12-31 11378885 core:Vehicles 2025-12-31 11378885 core:FurnitureFittings 2025-12-31 11378885 core:OfficeEquipment 2025-12-31 11378885 core:NetGoodwill 2025-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11378885 core:ListedExchangeTraded 2025-12-31 11378885 core:UnlistedNon-exchangeTraded 2025-12-31 11378885 core:LandBuildings 2024-12-31 11378885 core:PlantMachinery 2024-12-31 11378885 core:Vehicles 2024-12-31 11378885 core:FurnitureFittings 2024-12-31 11378885 core:OfficeEquipment 2024-12-31 11378885 core:NetGoodwill 2024-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11378885 core:ListedExchangeTraded 2024-12-31 11378885 core:UnlistedNon-exchangeTraded 2024-12-31 11378885 core:LandBuildings 2025-01-01 2025-12-31 11378885 core:PlantMachinery 2025-01-01 2025-12-31 11378885 core:Vehicles 2025-01-01 2025-12-31 11378885 core:FurnitureFittings 2025-01-01 2025-12-31 11378885 core:OfficeEquipment 2025-01-01 2025-12-31 11378885 core:NetGoodwill 2025-01-01 2025-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11378885 core:ListedExchangeTraded 2025-01-01 2025-12-31 11378885 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11378885 core:MoreThanFiveYears 2025-01-01 2025-12-31 11378885 core:Non-currentFinancialInstruments 2025-12-31 11378885 core:Non-currentFinancialInstruments 2024-12-31 11378885 dpl:CostSales 2025-01-01 2025-12-31 11378885 dpl:DistributionCosts 2025-01-01 2025-12-31 11378885 core:LandBuildings 2025-01-01 2025-12-31 11378885 core:PlantMachinery 2025-01-01 2025-12-31 11378885 core:Vehicles 2025-01-01 2025-12-31 11378885 core:FurnitureFittings 2025-01-01 2025-12-31 11378885 core:OfficeEquipment 2025-01-01 2025-12-31 11378885 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 11378885 core:NetGoodwill 2025-01-01 2025-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11378885 dpl:GroupUndertakings 2025-01-01 2025-12-31 11378885 dpl:ParticipatingInterests 2025-01-01 2025-12-31 11378885 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 11378885 core:ListedExchangeTraded 2025-01-01 2025-12-31 11378885 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11378885 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11378885 dpl:CostSales 2024-01-01 2024-12-31 11378885 dpl:DistributionCosts 2024-01-01 2024-12-31 11378885 core:LandBuildings 2024-01-01 2024-12-31 11378885 core:PlantMachinery 2024-01-01 2024-12-31 11378885 core:Vehicles 2024-01-01 2024-12-31 11378885 core:FurnitureFittings 2024-01-01 2024-12-31 11378885 core:OfficeEquipment 2024-01-01 2024-12-31 11378885 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 11378885 core:NetGoodwill 2024-01-01 2024-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 11378885 dpl:GroupUndertakings 2024-01-01 2024-12-31 11378885 dpl:ParticipatingInterests 2024-01-01 2024-12-31 11378885 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 11378885 core:ListedExchangeTraded 2024-01-01 2024-12-31 11378885 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11378885 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11378885 core:NetGoodwill 2025-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11378885 core:LandBuildings 2025-12-31 11378885 core:PlantMachinery 2025-12-31 11378885 core:Vehicles 2025-12-31 11378885 core:FurnitureFittings 2025-12-31 11378885 core:OfficeEquipment 2025-12-31 11378885 core:AfterOneYear 2025-12-31 11378885 core:WithinOneYear 2025-12-31 11378885 core:ListedExchangeTraded 2025-12-31 11378885 core:UnlistedNon-exchangeTraded 2025-12-31 11378885 core:ShareCapital 2025-12-31 11378885 core:SharePremium 2025-12-31 11378885 core:RevaluationReserve 2025-12-31 11378885 core:OtherReservesSubtotal 2025-12-31 11378885 core:RetainedEarningsAccumulatedLosses 2025-12-31 11378885 core:NetGoodwill 2024-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11378885 core:LandBuildings 2024-12-31 11378885 core:PlantMachinery 2024-12-31 11378885 core:Vehicles 2024-12-31 11378885 core:FurnitureFittings 2024-12-31 11378885 core:OfficeEquipment 2024-12-31 11378885 core:AfterOneYear 2024-12-31 11378885 core:WithinOneYear 2024-12-31 11378885 core:ListedExchangeTraded 2024-12-31 11378885 core:UnlistedNon-exchangeTraded 2024-12-31 11378885 core:ShareCapital 2024-12-31 11378885 core:SharePremium 2024-12-31 11378885 core:RevaluationReserve 2024-12-31 11378885 core:OtherReservesSubtotal 2024-12-31 11378885 core:RetainedEarningsAccumulatedLosses 2024-12-31 11378885 core:NetGoodwill 2023-12-31 11378885 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 11378885 core:LandBuildings 2023-12-31 11378885 core:PlantMachinery 2023-12-31 11378885 core:Vehicles 2023-12-31 11378885 core:FurnitureFittings 2023-12-31 11378885 core:OfficeEquipment 2023-12-31 11378885 core:AfterOneYear 2023-12-31 11378885 core:WithinOneYear 2023-12-31 11378885 core:ListedExchangeTraded 2023-12-31 11378885 core:UnlistedNon-exchangeTraded 2023-12-31 11378885 core:ShareCapital 2023-12-31 11378885 core:SharePremium 2023-12-31 11378885 core:RevaluationReserve 2023-12-31 11378885 core:OtherReservesSubtotal 2023-12-31 11378885 core:RetainedEarningsAccumulatedLosses 2023-12-31 11378885 core:AfterOneYear 2025-01-01 2025-12-31 11378885 core:WithinOneYear 2025-01-01 2025-12-31 11378885 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 11378885 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 11378885 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 11378885 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 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2025-12-31 11378885 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 11378885 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 11378885 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 11378885 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11378885 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11378885 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 11378885 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11378885 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11378885 bus:Director1 2025-01-01 2025-12-31

FLEXIPHARM TRADING LIMITED

Registered Number
11378885
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

FLEXIPHARM TRADING LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Michael Clark

Registered Address | Ati House
| 6 Boston Drive
| Bourne End
| SL8 5YS

Registered Number | 11378885 (England and Wales)

FLEXIPHARM TRADING LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 275 |  |  |  | 784
|  |  |  | 275 |  |  |  | 784
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 91,134 |  |  |  | 116,957 |  |
Debtors | 5 | 14,406 |  |  |  | 146,808 |  |
Cash at bank and on hand |  | 564,022 |  |  |  | 267,450 |  |
|  | 669,562 |  |  |  | 531,215 |  |
Creditors amounts falling due within one year | 6 | (194,622) |  |  |  | (173,208) |  |
Net current assets (liabilities) |  |  |  | 474,940 |  |  |  | 358,007
Total assets less current liabilities |  |  |  | 475,215 |  |  |  | 358,791
Net assets |  |  |  | 475,215 |  |  |  | 358,791
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 475,115 |  |  |  | 358,691
Shareholders' funds |  |  |  | 475,215 |  |  |  | 358,791

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 February 2026, and are signed on its behalf by:
Michael Clark Director Registered Company No. 11378885

FLEXIPHARM TRADING LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts, rebates and Value Added Tax.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates. The estimated useful economic lives are as follows:

|  | Straight line (years)
| Office Equipment | 2

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition, and are stated after any provision for potential write-offs.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 2,498 |  | 2,498
| Additions | 471 |  | 471
| Disposals | (2,498) |  | (2,498)
| At 31 December 25 | 471 |  | 471
| Depreciation and impairment
| At 01 January 25 | 1,714 |  | 1,714
| Charge for year | 485 |  | 485
| On disposals | (2,003) |  | (2,003)
| At 31 December 25 | 196 |  | 196
| Net book value
| At 31 December 25 | 275 |  | 275
| At 31 December 24 | 784 |  | 784

4. | Stocks
--- | ---
| Stocks represent finished goods less provision for potential write-offs.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 91,134 |  | 116,957
| Total | 91,134 |  | 116,957

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 10,368 |  | 143,856
| Other debtors | - |  | 2,052
| Prepayments and accrued income | 4,038 |  | 900
| Total | 14,406 |  | 146,808

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 24,894 |  | 1,942
| Taxation and social security | 145,283 |  | 147,103
| Other creditors | 3,893 |  | 4,429
| Accrued liabilities and deferred income | 20,552 |  | 19,734
| Total | 194,622 |  | 173,208

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Related party transactions
--- | ---
| During the year the company entered into the following transactions with related parties: Transaction value (net) Balance owed by/( to) 2025 2024 2025 2024 £ £ £ £ Flexipharm (UK) Limited 100,000 90,585 NIL NIL