Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 30 November 2025 30 November 2025 07075592 Mr Muninder Adavelly Mr Naresh Garlapati Mr Sudhir Goli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07075592 2024-12-31 07075592 2025-11-30 07075592 2025-01-01 2025-11-30 07075592 frs-core:CurrentFinancialInstruments 2025-11-30 07075592 frs-core:Non-currentFinancialInstruments 2025-11-30 07075592 frs-core:FurnitureFittings 2025-11-30 07075592 frs-core:FurnitureFittings 2025-01-01 2025-11-30 07075592 frs-core:FurnitureFittings 2024-12-31 07075592 frs-core:NetGoodwill 2025-11-30 07075592 frs-core:NetGoodwill 2025-01-01 2025-11-30 07075592 frs-core:NetGoodwill 2024-12-31 07075592 frs-core:MotorVehicles 2025-11-30 07075592 frs-core:MotorVehicles 2025-01-01 2025-11-30 07075592 frs-core:MotorVehicles 2024-12-31 07075592 frs-core:PlantMachinery 2025-11-30 07075592 frs-core:PlantMachinery 2025-01-01 2025-11-30 07075592 frs-core:PlantMachinery 2024-12-31 07075592 frs-core:ShareCapital 2025-11-30 07075592 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07075592 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-11-30 07075592 frs-bus:FilletedAccounts 2025-01-01 2025-11-30 07075592 frs-bus:SmallEntities 2025-01-01 2025-11-30 07075592 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-11-30 07075592 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-11-30 07075592 frs-bus:Director1 2025-01-01 2025-11-30 07075592 frs-bus:Director2 2025-01-01 2025-11-30 07075592 frs-bus:Director3 2025-01-01 2025-11-30 07075592 frs-countries:EnglandWales 2025-01-01 2025-11-30 07075592 2023-12-31 07075592 2024-12-31 07075592 2024-01-01 2024-12-31 07075592 frs-core:CurrentFinancialInstruments 2024-12-31 07075592 frs-core:Non-currentFinancialInstruments 2024-12-31 07075592 frs-core:ShareCapital 2024-12-31 07075592 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07075592
MX Pharmacy Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 30 November 2025
MX Pharmacy Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
MX Pharmacy Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 07075592

| 30 November 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 322,292 |  | 361,250
Tangible Assets | 5 |  | 18,877 |  | 25,796
|  |  | 341,169 |  | 387,046
CURRENT ASSETS
Stocks | 6 | 62,792 |  | 47,149 |
Debtors | 7 | 231,843 |  | 329,039 |
Cash at bank and in hand |  | 210,326 |  | 199,684 |
|  | 504,961 |  | 575,872 |
Creditors: Amounts Falling Due Within One Year | 8 | (263,952 ) |  | (408,038 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 241,009 |  | 167,834
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 582,178 |  | 554,880
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (15,197 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,390 ) |  | (6,054 )
NET ASSETS |  |  | 577,788 |  | 533,629
CAPITAL AND RESERVES
Called up share capital | 10 |  | 108 |  | 108
Profit and Loss Account |  |  | 577,680 |  | 533,521
SHAREHOLDERS' FUNDS |  |  | 577,788 |  | 533,629

Page 1
Page 2
MX Pharmacy Limited
Balance Sheet (continued)
As At 30 November 2025
For the period ending 30 November 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 Muninder Adavelly Director
8 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MX Pharmacy Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 30 November 2025
Notes to the Financial Statements
1. General Information
MX Pharmacy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07075592 . The registered office is 51-53 Longridge Road, Preston, Lancashire, PR2 6RE.
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 represents amounts receivable for goods and services net of VAT and trade discounts.
Prescription income is received two months in arrears but appropriate accounting adjustments are madeto account for it on an accruals basis. Wholesale sales are recognised on despatch of goods. Retail sales are recognised on the basis of daily takings.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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:

Plant & Machinery | 30% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 30% on reducing balance

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 statement of financial position date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 12 (2024: 13)
12 13
Page 3
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MX Pharmacy Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 425,000
As at 30 November 2025 | 425,000
Amortisation
As at 1 January 2025 | 63,750
Provided during the period | 38,958
As at 30 November 2025 | 102,708
Net Book Value
As at 30 November 2025 | 322,292
As at 1 January 2025 | 361,250

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 41,654 | 14,128 | 130,029 | 185,811
Additions | 449 | - | 128 | 577
Disposals | (675 ) | - | - | (675 )
As at 30 November 2025 | 41,428 | 14,128 | 130,157 | 185,713
Depreciation
As at 1 January 2025 | 30,301 | 10,980 | 118,734 | 160,015
Provided during the period | 2,998 | 721 | 3,119 | 6,838
Disposals | (17 ) | - | - | (17 )
As at 30 November 2025 | 33,282 | 11,701 | 121,853 | 166,836
Net Book Value
As at 30 November 2025 | 8,146 | 2,427 | 8,304 | 18,877
As at 1 January 2025 | 11,353 | 3,148 | 11,295 | 25,796

6. Stocks

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 62,792 |  | 47,149

Page 4
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MX Pharmacy Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 November 2025
7. Debtors

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 192,315 |  | 292,781
Other debtors | 39,528 |  | 36,258
| 231,843 |  | 329,039

8. Creditors: Amounts Falling Due Within One Year

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 227,218 |  | 238,787
Bank loans and overdrafts | - |  | 38,654
Other creditors | 919 |  | 94,549
Taxation and social security | 35,815 |  | 36,048
| 263,952 |  | 408,038

9. Creditors: Amounts Falling Due After More Than One Year

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 15,197

10. Share Capital

| 30 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 108 |  | 108

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Anilkumar Chauhan | (33,700) | 52,664 | (18,000) | - | 964
Mr Yasar Hussain | (25,000) | 25,964 | - | - | 964

The above loan is unsecured, interest free and repayable on demand.
12. Post Balance Sheet Events
On 17 December 2025, Mr Muninder Reddy, Mr Naresh Garlapati and Sudhir Goli were appointed as directors of the company. On the same date, Mr Anilkumar Chauhan and Mr Yasar Hussain resigned from the position as directors. These changes occurred after the financial period ended 30 November 2025.
Page 5
Page 6
MX Pharmacy Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 November 2025
13. Related Party Transactions
During the year the company made pension contributions of £60,748 (2024 - £122,200) for the benefit of the directors.
Mrs I Hussain, wife of Mr Y Hussain earned a salary of £11,523 in the period ended 30 November 2025 (2024: £12,570).
The directors through their respective pension schemes acquired the premises which the company operates from. Rents are charged at market rates.
Page 6