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REGISTERED NUMBER: 06904148 (England and Wales)

| PENTYRCH PHARMACY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PENTYRCH PHARMACY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | C K Chan

| REGISTERED OFFICE: | Churchgate House

| 3 Church Road

| Whitchurch

| Cardiff

| SOUTH GLAMORGAN

| CF14 2DX

| REGISTERED NUMBER: | 06904148 (England and Wales)

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,937 |  | 13,930 |  |

Investments | 5 | 1,193,723 |  | 1,193,723 |  |

1,202,660 |  | 1,207,653 |  |

CURRENT ASSETS

Stocks | 6 | 25,500 |  | 33,350 |  |

Debtors | 7 | 776,533 |  | 704,159 |  |

Cash at bank and in hand | 29,609 |  | 8,477 |  |

831,642 |  | 745,986 |  |

CREDITORS

Amounts falling due within one year | 8 | 718,241 |  | 730,134 |  |

NET CURRENT ASSETS | 113,401 |  | 15,852 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,316,061 |  | 1,223,505 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 710,008 |  | 707,654 |  |

NET ASSETS | 606,053 |  | 515,851 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 605,953 |  | 515,751 |  |

SHAREHOLDERS' FUNDS | 606,053 |  | 515,851 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

BALANCE SHEET - continued

30 SEPTEMBER 2025

The 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.

The financial statements were approved by the director and authorised for issue on 15 March 2026 and were signed by:

C K Chan - Director

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Group accounts

| In preparing these financial statements advantage has been taken of the exemptions conferred by section 399 of the Companies Act 2006 not to prepare consolidated group accounts, on the grounds that the group is entitled to the benefit of those exemptions as a small size group. These financial statements therefore present information about the company as an individual undertaking and not about its group.

| Going concern

| The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. In making his assessment, the director has reviewed the balance sheet, the likely future cashflows of the business and has considered the facilities that are available to the company along with his continued support.

| At the date of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and that the going concern basis of accounting remains appropriate. The director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Significant judgements and estimates

| In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions 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 a 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.

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at fair value of the consideration received or receivable net of VAT and discounts. The policies adopted for the recognition of turnover are as follows:-

| Revenue represents retail sales to customers and is measured at fair value of the consideration received or receivable and is recognised when all risk and rewards of ownership are transferred to the end customer.

| Revenue from NHS services, including prescriptions and other related services, is recognised when the pharmacy has provided the service and is entitled to receive payment.This includes NHS prescriptions dispensed, which are recorded as turnover once verified and submitted for reimbursement, and any NHS income for commissioned services, which is recognised when the service obligation to the NHS is met.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at costs and reviewed periodically for any indication of impairment.

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Employee benefits

| The costs of short-term employee benefit are recognised as a liability and an expense, unless those costs are required to be recognised as part of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's

| services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial instruments and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments".

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realize the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, loans to related companies and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefit will be required in settlement and the amount can be reliably estimated.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 14,570 |  | 9,000 |  | 14,982 |  | 38,552 |  |

| Additions | 479 |  | - |  | - |  | 479 |  |

| At 30 September 2025 | 15,049 |  | 9,000 |  | 14,982 |  | 39,031 |  |

| DEPRECIATION

| At 1 October 2024 | 12,393 |  | 4,527 |  | 7,702 |  | 24,622 |  |

| Charge for year | 459 |  | 1,118 |  | 3,895 |  | 5,472 |  |

| At 30 September 2025 | 12,852 |  | 5,645 |  | 11,597 |  | 30,094 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,197 |  | 3,355 |  | 3,385 |  | 8,937 |  |

| At 30 September 2024 | 2,177 |  | 4,473 |  | 7,280 |  | 13,930 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,193,723 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,193,723 |  |

| At 30 September 2024 | 1,193,723 |  |

| The company holds 100% of the issued share capital in Gravells Llangennech Limited, a company incorporated in the United Kingdom, with its principal activity being retail pharmacy.

| The company also holds 60% of the issued share capital in Chan's Pharma Limited, a company incorporated in the United Kingdom, with its principal activity being retail pharmacy.

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 25,500 |  | 33,350 |  |

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 175,820 |  | 167,157 |  |

| Amounts owed by group undertakings | 420,412 |  | 359,686 |  |

| Other debtors | 180,301 |  | 177,316 |  |

776,533 |  | 704,159 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 72,880 |  | 138,200 |  |

| Trade creditors | 115,341 |  | 129,883 |  |

| Taxation and social security | 33,237 |  | 52,537 |  |

| Other creditors | 496,783 |  | 409,514 |  |

718,241 |  | 730,134 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 710,008 |  | 707,654 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 9,000 |  | 9,000 |  |

| Between one and five years | 27,000 |  | 36,000 |  |

36,000 |  | 45,000 |  |

11. | SECURED DEBTS

| The company's bankers hold a fixed and floating charge including a negative pledge over all company properties and undertaking.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

PENTYRCH PHARMACY LIMITED (REGISTERED NUMBER: 06904148)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

13. | TRANSACTIONS WITH DIRECTOR

| As at 30 September 2025 an amount of £100,000 (2024: £100,000) was owed to the director. This amount is included within creditors falling due within one year.

| The balance is interest free and repayable on demand.

14. | RELATED PARTY DISCLOSURES

| The company is a wholly owned subsidiary of C K Chan Limited, which is its parent company. Under the provisions of Financial Reporting Standard 102, Section 33.1A, the company has taken advantage of the exemption from disclosing transactions with its parent company and wholly owned subsidiaries within the group.

| As at 30 September 2025, an amount of £149,000 (2024: £154,000) was owed to the company by KHB Pharma Ltd. This balance is included within other debtors falling due within one year. KHB Pharma Ltd is considered a related party due to common director ownership.

| As at 30 September 2025, an amount of £186,222 (2024: £190,160) was owed to Chan's Pharma Ltd by the company. This balance is included within debtors due within one year. Chan's Pharma Ltd is considered a related party due to common control.

| All related party transactions were unsecured, interest-free, and repayable on demand, unless otherwise stated.