Registration number: 09449153

Superpharm Bolton Ltd

Contents

Accountants' Report	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 7

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Superpharm Bolton Ltd
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Superpharm Bolton Ltd for the year ended 31 July 2025 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Superpharm Bolton Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Superpharm Bolton Ltd and state those matters that we have agreed to state to the Board of Directors of Superpharm Bolton Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Superpharm Bolton Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Superpharm Bolton Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Superpharm Bolton Ltd. You consider that Superpharm Bolton Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Superpharm Bolton Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

EKWilliams Accountants Ltd
1 Pavilion Square
Cricketers Way
Westhoughton
Bolton
BL5 3AJ

9 March 2026

Superpharm Bolton Ltd

(Registration number: 09449153)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	1,814,134	1,814,134
Current assets
Cash at bank and in hand		5,680	5,499
Creditors: Amounts falling due within one year	6	(431,764)	(582,373)
Net current liabilities		(426,084)	(576,874)
Total assets less current liabilities		1,388,050	1,237,260
Creditors: Amounts falling due after more than one year	6	(1,062,477)	(897,059)
Net assets		325,573	340,201
Capital and reserves
Called up share capital		41	41
Capital redemption reserve		61	61
Retained earnings		325,471	340,099
Shareholders' funds		325,573	340,201

Superpharm Bolton Ltd

(Registration number: 09449153)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 March 2026
 

......................................... Mr I Khan Director

Superpharm Bolton Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
150 Deane Road
Bolton
BL3 5DL
England

These financial statements were authorised for issue by the director on 9 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Intangible assets

Intangible assets will be reviewed annually for any impairment of the investment.

Superpharm Bolton Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 August 2024	1,814,134	1,814,134
At 31 July 2025	1,814,134	1,814,134
Impairment
Carrying amount
At 31 July 2025	1,814,134	1,814,134

Superpharm Bolton Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

5

Debtors

Current	2025 £	2024 £
	-	-

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	193,098	70,134
Amounts owed to group undertakings and undertakings in which the company has a participating interest		177,756	49,256
Taxation and social security		60,910	462,983
		431,764	582,373