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COMPANY REGISTRATION NUMBER: 07662582

Careplus Pharmacy Limited

Filleted Unaudited Financial Statements

30 June 2025

Careplus Pharmacy Limited

Financial Statements

Year ended 30 June 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Careplus Pharmacy Limited

Balance Sheet

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 133,149 | 142,755
Investments | 6 |  | – | 71,585
|  | --------- | ---------
|  | 133,149 | 214,340

Current assets

Stocks | 95,690 |  | 98,950
Debtors | 7 | 547,103 |  | 501,598
Cash at bank and in hand | 381,943 |  | 167,498
| ------------ |  | ---------
| 1,024,736 |  | 768,046

Creditors: amounts falling due within one year | 8 | 948,943 |  | 802,898
| ------------ |  | ---------
Net current assets/(liabilities) |  | 75,793 | ( 34,852)
|  | --------- | ---------
Total assets less current liabilities |  | 208,942 | 179,488

Creditors: amounts falling due after more than one year | 9 |  | ( 45,199) | ( 37,029)
|  | --------- | ---------
Net assets |  | 163,743 | 142,459
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account | 10 |  | 163,643 | 142,359
|  | --------- | ---------
Shareholders funds |  | 163,743 | 142,459
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Careplus Pharmacy Limited

Balance Sheet (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 4 March 2026 , and are signed on behalf of the board by:

Mr Rajiv Biharilal Tanna
Director

Company registration number: 07662582

Careplus Pharmacy Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2B, 49 Theobald Street, Borehamwood, Hertfordshire, WD6 4RZ, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Depreciation
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 as follows:

| Short leasehold property | - | 10 year straight line basis
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 15% reducing balance
| Equipment | - | 15% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Stocks
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 stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 40 (2024: 40 ).
5. Tangible assets

| Short leasehold property | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 July 2024 | 7,027 | 56,666 | 14,064 | 265,093 | 342,850
Additions | – | – | – | 21,463 | 21,463
Disposals | – | – | ( 14,064) | – | ( 14,064)
| ------- | -------- | -------- | --------- | ---------
At 30 June 2025 | 7,027 | 56,666 | – | 286,556 | 350,249
| ------- | -------- | -------- | --------- | ---------
Depreciation |  |  |  |  |
At 1 July 2024 | 5,621 | 41,033 | 7,190 | 146,251 | 200,095
Charge for the year | 703 | 2,345 | – | 21,147 | 24,195
Disposals | – | – | ( 7,190) | – | ( 7,190)
| ------- | -------- | -------- | --------- | ---------
At 30 June 2025 | 6,324 | 43,378 | – | 167,398 | 217,100
| ------- | -------- | -------- | --------- | ---------
Carrying amount |  |  |  |  |
At 30 June 2025 | 703 | 13,288 | – | 119,158 | 133,149
| ------- | -------- | -------- | --------- | ---------
At 30 June 2024 | 1,406 | 15,633 | 6,874 | 118,842 | 142,755
| ------- | -------- | -------- | --------- | ---------

6. Investments

| Other investments
| £
Cost |
At 1 July 2024 | 71,585
Disposals | ( 71,585)
| --------
At 30 June 2025 | –
| --------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| --------

Carrying amount |
At 30 June 2025 | –
| --------
At 30 June 2024 | 71,585
| --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 457,176 | 383,507
Other debtors | 89,927 | 118,091
| --------- | ---------
| 547,103 | 501,598
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 8,803 | 11,212
Trade creditors | 775,717 | 722,515
Corporation tax | 9,382 | 762
Social security and other taxes | 30,568 | 20,446
Rent deposit | – | 5,078
Other creditors | 124,473 | 42,885
| --------- | ---------
| 948,943 | 802,898
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 7,954
Directors loan accounts | 45,199 | 29,075
| -------- | --------
| 45,199 | 37,029
| -------- | --------

At the reporting date, the company owed £45,199 (2024: £29,075) to the directors in respect of their interest free loan which does not have a fixed repayment date. The directors do not forsee any amount of the loan to be repaid within 12 months of the reporting date and therefore this has been disclosed under amounts falling due more than one year
10. Reserves

|  | 2025 | 2024
|  | £ | £
| Distributable reserves | 163,643 | 131,546
| Fair value gains/loss on investments | – | 10,756
|  | --------- | ---------
|  | 163,643 | 142,302
|  | --------- | ---------