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Registered number: 12773728
East Anglia Pharma Ltd
Financial Statements
For The Year Ended 31 July 2025
East Anglia Pharma Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
East Anglia Pharma Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12773728

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 370,180 |  | 392,430
Tangible Assets | 5 |  | 46,724 |  | 52,812
|  |  | 416,904 |  | 445,242
CURRENT ASSETS
Stocks |  | 81,884 |  | 80,608 |
Debtors | 6 | 195,458 |  | 173,417 |
Cash at bank and in hand |  | 160,307 |  | 143,071 |
|  | 437,649 |  | 397,096 |
Creditors: Amounts Falling Due Within One Year | 7 | (641,664 ) |  | (725,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (204,015 ) |  | (328,338 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 212,889 |  | 116,904
NET ASSETS |  |  | 212,889 |  | 116,904
CAPITAL AND RESERVES
Called up share capital |  |  | 10 |  | 10
Profit and Loss Account |  |  | 212,879 |  | 116,894
SHAREHOLDERS' FUNDS |  |  | 212,889 |  | 116,904

Page 1
Page 2
East Anglia Pharma Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mitul Patel Director
10 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
East Anglia Pharma Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
East Anglia Pharma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12773728 . The registered office is Hunts Pharmacy, 205 Plumstead Road, Norwich, NR1 4AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. 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 | No depreciation
Fixtures & Fittings | 25% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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East Anglia Pharma Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors
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.
2.8. Creditors
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.
2.9. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 13)
11 13
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 444,992
As at 31 July 2025 | 444,992
Amortisation
As at 1 August 2024 | 52,562
Provided during the period | 22,250
As at 31 July 2025 | 74,812
Net Book Value
As at 31 July 2025 | 370,180
As at 1 August 2024 | 392,430

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 August 2024 | 23,970 | 55,502 | 79,472
Additions | - | 1,253 | 1,253
As at 31 July 2025 | 23,970 | 56,755 | 80,725

...CONTINUED
Page 4
Page 5
East Anglia Pharma Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | - | 26,660 | 26,660
Provided during the period | - | 7,341 | 7,341
As at 31 July 2025 | - | 34,001 | 34,001
Net Book Value
As at 31 July 2025 | 23,970 | 22,754 | 46,724
As at 1 August 2024 | 23,970 | 28,842 | 52,812

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 149,032 |  | 134,948
Other debtors | 46,426 |  | 38,469
| 195,458 |  | 173,417

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 200,037 |  | 199,478
Other creditors | 400,599 |  | 500,788
Taxation and social security | 41,028 |  | 25,168
| 641,664 |  | 725,434

8. Related Party Transactions
Mr Mitul Patel, Mrs Melissa Peet and Miss Hannah Marie Brewster are directors of East Anglia Pharma Ltd.
At the balance sheet date, the total amount owed by the company to the directors is £80,000.00 (2024: £80,000.00)
During the year the company has declared dividend of £0.00
9. Summary of transactions with other related parties
Midsufflok Medical Supplies Limited
(Company associated with the directors)
Mr Mitul Patel is also a director in Midsufflok Medical Supplies Limited.
At the balance sheet date, the amount due from Midsufflok Medical Supplies Limited was £300,000 (2024: £300,000).
Sima Consultancy Limited
(Company associated with the directors)
Mr Mitul Patel is also a director in Sima Consultancy Limited.
At the balance sheet date, the amount due from Sima Consultancy Limited was £20,000 (2024: £120,000).
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