Registered number
SC787097
Zakpharma Ltd
Filleted Accounts
31 October 2025

Zakpharma Ltd
Registered number: | SC787097
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 132,450
Current assets
Stocks |  |  | 27,871
Debtors | 4 |  | 217,712
Cash at bank and in hand |  |  | 76,744
|  |  | 322,327 |  |
Creditors: amounts falling due within one year | 5 |  | (337,064)
Net current liabilities |  |  |  | (14,737) |
Total assets less current liabilities |  |  |  | 117,713 |
Provisions for liabilities |  |  |  | (14,188)
Net liabilities |  |  |  | 103,525 |
Capital and reserves
Called up share capital |  |  |  | 300
Profit and loss account |  |  |  | 103,225
Shareholder's funds |  |  |  | 103,525 |
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 member has 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.
Zain Younis
Director
Approved by the board on 2 April 2026

Zakpharma Ltd
Notes to the Accounts
for the year ended 31 October 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.
| 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:
| Property Improvement costs | 20% Reducing balance
| Office Equipment | 20% Reducing balance
| Motor Vehicle | 20% Reducing balance
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and 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.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 5
3 | Tangible fixed assets
|  | Land, buildings & Property Improvement costs |  | Office Equipment |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| Additions | 123,426 |  | 11,948 |  | 5,000 |  | 140,374
| At 31 October 2025 | 123,426 |  | 11,948 |  | 5,000 |  | 140,374
| Depreciation
| Charge for the year | 6,033 |  | 1,224 |  | 667 |  | 7,924
| At 31 October 2025 | 6,033 |  | 1,224 |  | 667 |  | 7,924
| Net book value
| At 31 October 2025 | 117,393 |  | 10,724 |  | 4,333 |  | 132,450
4 | Debtors | 2025 |
£ |
| Trade debtors | 205,088
| Taxation and social security costs | 12,624
|  |  |  |  |  | 217,712 |
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 100,810
| Taxation and social security costs | 18,464
| Other creditors | 217,790
|  |  |  |  |  | 337,064 |
6 | Related party transactions
| Various debit and credit transfers were effected with S A Kazam Ltd (SC607544) of which Syed Ali Kazam is the director, leaving a balance of £54,630 at the balance sheet date. The company transacted with DC Healthcare Ltd (SC586189) of which Mohammed Idreece Khan is the director, leaving a balance of £35,626 at the balance sheet date. The company also transacted with Pp6 Ltd (SC615473) of which Zain Younis is the director, leaving a balance of £40,626 at the balance sheet date.
7 | Controlling party
| The directors, Zain Younis, Syed Ali Kazam and Mohammed Idreece Khan hold a 100% beneficial interest in the share capital of the company.
8 | Other information
| Zakpharma Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 35 Parkholm Quadrant
| Glasgow
| G53 7ZH

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