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REGISTERED NUMBER: OC400157 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Pharm - Assist Trading LLP

Pharm - Assist Trading LLP (Registered number: OC400157)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Pharm - Assist Trading LLP

General Information

for the Year Ended 30 September 2025

| DESIGNATED MEMBERS: | A D Cohen

| Mrs N L Cohen

| REGISTERED OFFICE: | 23 Oakwood Grove

| Oakwood

| Leeds

| LS8 2PA

| REGISTERED NUMBER: | OC400157 (England and Wales)

| ACCOUNTANTS: | Richard Smedley Limited

| Chartered Accountants & Registered Auditors

| Richmond House

| Lawnswood Business Park

| Redvers Close

| Leeds

| West Yorkshire

| LS16 6QY

Pharm - Assist Trading LLP (Registered number: OC400157)

Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 131,745 |  | 131,066 |  |

Cash at bank | 1,860 |  | 2,033 |  |

133,605 |  | 133,099 |  |

CREDITORS

Amounts falling due within one year | 4 | 116,339 |  | 111,231 |  |

NET CURRENT ASSETS | 17,266 |  | 21,868 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,266 |  | 21,868 |  |

CREDITORS

Amounts falling due after more than one year | 5 | 17,266 |  | 21,868 |  |

NET LIABILITIES ATTRIBUTABLE TO MEMBERS | - |  | - |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

TOTAL MEMBERS' INTERESTS

Amounts due from members | (131,745 | ) | (131,066 | ) |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 September 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Pharm - Assist Trading LLP (Registered number: OC400157)

Balance Sheet - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 March 2026 and were signed by:

A D Cohen - Designated member

Pharm - Assist Trading LLP (Registered number: OC400157)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Pharm - Assist Trading LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Financial instruments

| Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEE INFORMATION

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

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 4,604 |  | 4,605 |  |

| Trade creditors | - |  | 600 |  |

| Taxation and social security | 9,700 |  | 9,595 |  |

| Other creditors | 102,035 |  | 96,431 |  |

116,339 |  | 111,231 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 17,266 |  | 21,868 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 3,449 |  |

6. | SECURED DEBTS

| Lloyds bank Plc has a fixed and floating charge over the assets and also contains a negative pledge.