REGISTERED NUMBER: 09795576 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Harry & Partners Limited

T/A

Harry's Pharmacy

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

H Deepak

Mrs C Deepak

Registered office:

92 Mitford Street

Stretford

Manchester

M32 8AQ

Registered number:

09795576 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Intangible assets

4

-

20,303

Tangible assets

5

141,500

155,534

141,500

175,837

Current assets

Stocks

35,127

34,129

Debtors

6

497,264

459,701

Cash at bank and in hand

26,454

56,272

558,845

550,102

Creditors

Amounts falling due within one year

7

222,984

213,811

Net current assets

335,861

336,291

Total assets less current liabilities

477,361

512,128

Creditors

Amounts falling due after more than one year

8

436,359

473,056

Net assets

41,002

39,072

Capital and reserves

Called up share capital

9

100

100

Retained earnings

40,902

38,972

Shareholders' funds

41,002

39,072

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2026 and were signed on its behalf by:

H Deepak - Director

1.	Statutory information

Harry & Partners Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of nine years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Equipment

-

at varying rates on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 12 (2024 - 11 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st October 2024

and 30th September 2025

365,452

Amortisation

At 1st October 2024

345,149

Charge for year

20,303

At 30th September 2025

365,452

Net book value

At 30th September 2025

-

At 30th September 2024

20,303

5.	Tangible fixed assets

Fixtures

Freehold

and

property

fittings

Equipment

Totals

£

£

£

£

Cost

At 1st October 2024

and 30th September 2025

141,500

94,602

1,500

237,602

Depreciation

At 1st October 2024

-

80,568

1,500

82,068

Charge for year

-

14,034

-

14,034

At 30th September 2025

-

94,602

1,500

96,102

Net book value

At 30th September 2025

141,500

-

-

141,500

At 30th September 2024

141,500

14,034

-

155,534

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

103,549

101,105

Other debtors

393,715

358,596

497,264

459,701

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

16,692

4,108

Trade creditors

132,878

151,545

Taxation and social security

52,566

54,808

Other creditors

20,848

3,350

222,984

213,811

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

375,007

356,108

Other creditors

61,352

116,948

436,359

473,056

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

375,007

356,108

Other loans more 5yrs instal

-

72,480

375,007

428,588

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	Related party disclosures

Amounts due from related companies amounted to £367,264 (2024: £314,492). Amounts due to related companies amounted to £2,179 (2024: £Nil). The balances are unsecured, interest-free and repayable on demand.