Registered number
12045076
OUR HEALTH PHARMA LIMITED
Filleted Accounts
31 July 2025

OUR HEALTH PHARMA LIMITED
Registered number: | 12045076
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 485,000 |  |  | 555,000
Tangible assets | 4 |  |  | 240,595 |  |  | 281,742
|  |  |  | 725,595 |  |  | 836,742
Current assets
Stocks |  |  | 98,924 |  |  | 122,517
Debtors | 5 |  | 471,722 |  |  | 457,739
Cash at bank and in hand |  |  | 220,906 |  |  | 153,449
|  |  | 791,552 |  |  | 733,705
Creditors: amounts falling due within one year | 6 |  | (1,078,289) |  |  | (999,955)
Net current liabilities |  |  |  | (286,737) |  |  | (266,250)
Total assets less current liabilities |  |  |  | 438,858 |  |  | 570,492
Creditors: amounts falling due after more than one year | 7 |  |  | (640,783) |  |  | (649,339)
Provisions for liabilities |  |  |  | (43,804) |  |  | (52,479)
Net liabilities |  |  |  | (245,729) |  |  | (131,326)
Capital and reserves
Called up share capital |  |  |  | 200 |  |  | 200
Profit and loss account |  |  |  | (245,929) |  |  | (131,526)
Shareholders' funds |  |  |  | (245,729) |  |  | (131,326)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Emjad Alaa Majeed Dubaissi
Director
Approved by the board on 31 March 2026

OUR HEALTH PHARMA LIMITED
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis overits expected life, which is ten years
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Motor Vehicles | 20% Straight Line
| Plant and machinery | 20% Straight Line
| Fixtures, fittings, tools and equipment | 20% Straight Line
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| 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.
| Deferred taxation
| Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
| 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.
| Government grants
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance thatthe grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
| Leased assets
| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 21 |  | 23
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 August 2024 | 700,000
| At 31 July 2025 | 700,000
| Amortisation
| At 1 August 2024 | 145,000
| Provided during the year | 70,000
| At 31 July 2025 | 215,000
| Net book value
| At 31 July 2025 | 485,000
| At 31 July 2024 | 555,000
| Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 | Tangible fixed assets
|  | Fixture and Fitting |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 August 2024 | 208,429 |  | 95,371 |  | 46,711 |  | 350,511
| Additions | 36,211 |  | - |  | - |  | 36,211
| At 31 July 2025 | 244,640 |  | 95,371 |  | 46,711 |  | 386,722
| Depreciation
| At 1 August 2024 | 24,378 |  | 30,345 |  | 14,046 |  | 68,769
| Charge for the year | 48,928 |  | 19,088 |  | 9,342 |  | 77,358
| At 31 July 2025 | 73,306 |  | 49,433 |  | 23,388 |  | 146,127
| Net book value
| At 31 July 2025 | 171,334 |  | 45,938 |  | 23,323 |  | 240,595
| At 31 July 2024 | 184,051 |  | 65,026 |  | 32,665 |  | 281,742
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 157,999 |  | 346,475
| Prepayments | 6,069
| Other debtors | 313,723 |  | 105,195
|  |  |  |  |  | 471,722 |  | 457,739
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 76,997 |  | 54,652
| Obligations under finance lease and hire purchase contracts | - |  | 16,468
| Trade creditors | 367,344 |  | 274,189
| Taxation and social security costs | 24,545 |  | 9,484
| Other creditors | 609,403 |  | 645,162
|  |  |  |  |  | 1,078,289 |  | 999,955
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 640,783 |  | 649,339
8 | Other information
| OUR HEALTH PHARMA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Medihub Pharmacy Killay The Precinct
| Gower Road, Killay Swansea
| Wales
| SA2 7BA

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