Tanday Pharmacy Limited

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

Registered number: 04266747

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		114,328		128,047
Tangible Assets	5		196,952		214,747

			311,280		342,794
CURRENT ASSETS
Stocks	6	180,000		85,000
Debtors	7	692,940		999,130
Cash at bank and in hand		228,358		147,656

		1,101,298		1,231,786
Creditors: Amounts Falling Due Within One Year	8	(1,215,075 )		(1,047,614 )

NET CURRENT ASSETS (LIABILITIES)			(113,777 )		184,172

TOTAL ASSETS LESS CURRENT LIABILITIES			197,503		526,966

Creditors: Amounts Falling Due After More Than One Year	9		(68,722 )		(82,522 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,289 )		(19,327 )

NET ASSETS			111,492		425,117

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			111,482		425,107

SHAREHOLDERS' FUNDS			111,492		425,117

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Tanday Pharmacy Limited

Balance Sheet (continued)

As At 31 July 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Harmail Sohal

Director

28/04/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Tanday Pharmacy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04266747 . The registered office is Office 1, 21 Hatherton Street, Walsall, England, WS4 2LA.

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 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold	Straight line over 25 years
Plant & Machinery	15% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Tanday Pharmacy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 14)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	137,193

As at 31 July 2025	137,193

Amortisation
As at 1 August 2024	9,146
Provided during the period	13,719

As at 31 July 2025	22,865

Net Book Value
As at 31 July 2025	114,328

As at 1 August 2024	128,047

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Tanday Pharmacy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	241,123	111,331	192,858	5,372	550,684
Additions	-	2,300	1,525	-	3,825

As at 31 July 2025	241,123	113,631	194,383	5,372	554,509

Depreciation
As at 1 August 2024	103,683	90,267	141,462	525	335,937
Provided during the period	9,645	3,367	7,881	727	21,620

As at 31 July 2025	113,328	93,634	149,343	1,252	357,557

Net Book Value
As at 31 July 2025	127,795	19,997	45,040	4,120	196,952

As at 1 August 2024	137,440	21,064	51,396	4,847	214,747

6. Stocks

	2025	2024
	£	£
Finished goods	180,000	85,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	279,356	266,704
Amounts owed by group undertakings	133,335	414,192
Other debtors	280,249	318,234

	692,940	999,130

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Tanday Pharmacy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	471,515	366,181
Bank loans and overdrafts	25,396	25,849
Other creditors	567,047	537,432
Taxation and social security	151,117	118,152

	1,215,075	1,047,614

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

	2025	2024
	£	£
Bank loans	68,722	82,522

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
10 Ordinary Shares of £ 1.00 each	10	10

11. Related Party Transactions

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland',not to disclose related party transactions with wholly owned subsidiaries within the group.

RELATED PARTY DISCLOSURES

Included in other creditors are the balances due to the companies mentioned below as at 31 July 2025:

Tamworth Pharma Limited - £4,397 (2024 - £135,000 Dr)

LP SD Thirty Seven Limited - £3,07,026 (2024 - £81,385)

Seva Health Limited - £10,500 (2024 - £10,500)

The all above loans are interest free and repayable on demand.

Mr Harmail Singh Sohal is the director of above mentioned companies as at 31 July 2025.

12. Ultimate Controlling Party

The ultimate controlling party is Harmail Healthcare Limited.

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