Pharmahealth (Midlands) Limited

Registered number

11930808

Filleted Accounts

30 April 2025

Pharmahealth (Midlands) Limited
Registered number:		11930808
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		572,079			574,474
			572,079			574,474

Current assets
Stocks		28,654			48,250
Debtors	4	255,300			297,308
Cash at bank and in hand		48,022			66,771
		331,976			412,329

Creditors: amounts falling due within one year	5	(43,491)			(108,023)

Net current assets			288,485			304,306

Total assets less current liabilities			860,564			878,780

Creditors: amounts falling due after more than one year	6		(236,688)			(336,281)



Net assets			623,876			542,499

Capital and reserves
Called up share capital			100			100
Profit and loss account			623,776			542,399

Shareholders' funds			623,876			542,499

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.




Tharanum Asghar
Director
Approved by the board on 23 April 2026

Pharmahealth (Midlands) Limited
Notes to the Accounts
for the year ended 30 April 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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years


	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.

	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.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		0




3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	562,500		26,415		7,048		595,963
	Additions	-		-		-		-
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 April 2025	562,500		26,415		7,048		595,963

	Depreciation
	At 1 May 2024	-		17,327		4,162		21,489
	Charge for the year	-		1,818		577		2,395
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 April 2025	-		19,145		4,739		23,884

	Net book value
	At 30 April 2025	562,500		7,270		2,309		572,079
	At 30 April 2024	562,500		9,088		2,886		574,474


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					-		-
	Cumulative depreciation based on historical cost					-		-
						-		-
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]




4	Debtors					2025		2024
£							£

	Trade debtors					232,290		247,039
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					23,010		50,269
						255,300		297,308

	Amounts due after more than one year included above					-		-




5	Creditors: amounts falling due within one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Taxation and social security costs					42,891		37,423
	Other creditors					600		70,600
						43,491		108,023


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans					236,688		336,281
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					-		-
						236,688		336,281