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2024-07-31 15028672 dpl:GroupUndertakings 2023-07-25 2024-07-31 15028672 dpl:ParticipatingInterests 2023-07-25 2024-07-31 15028672 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-25 2024-07-31 15028672 core:ListedExchangeTraded 2023-07-25 2024-07-31 15028672 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-25 2024-07-31 15028672 core:UnlistedNon-exchangeTraded 2023-07-25 2024-07-31 15028672 core:NetGoodwill 2025-12-31 15028672 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 15028672 core:LandBuildings 2025-12-31 15028672 core:PlantMachinery 2025-12-31 15028672 core:Vehicles 2025-12-31 15028672 core:FurnitureFittings 2025-12-31 15028672 core:OfficeEquipment 2025-12-31 15028672 core:AfterOneYear 2025-12-31 15028672 core:WithinOneYear 2025-12-31 15028672 core:ListedExchangeTraded 2025-12-31 15028672 core:UnlistedNon-exchangeTraded 2025-12-31 15028672 core:ShareCapital 2025-12-31 15028672 core:SharePremium 2025-12-31 15028672 core:RevaluationReserve 2025-12-31 15028672 core:OtherReservesSubtotal 2025-12-31 15028672 core:RetainedEarningsAccumulatedLosses 2025-12-31 15028672 core:NetGoodwill 2024-07-31 15028672 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 15028672 core:LandBuildings 2024-07-31 15028672 core:PlantMachinery 2024-07-31 15028672 core:Vehicles 2024-07-31 15028672 core:FurnitureFittings 2024-07-31 15028672 core:OfficeEquipment 2024-07-31 15028672 core:AfterOneYear 2024-07-31 15028672 core:WithinOneYear 2024-07-31 15028672 core:ListedExchangeTraded 2024-07-31 15028672 core:UnlistedNon-exchangeTraded 2024-07-31 15028672 core:ShareCapital 2024-07-31 15028672 core:SharePremium 2024-07-31 15028672 core:RevaluationReserve 2024-07-31 15028672 core:OtherReservesSubtotal 2024-07-31 15028672 core:RetainedEarningsAccumulatedLosses 2024-07-31 15028672 core:NetGoodwill 2023-07-24 15028672 core:IntangibleAssetsOtherThanGoodwill 2023-07-24 15028672 core:LandBuildings 2023-07-24 15028672 core:PlantMachinery 2023-07-24 15028672 core:Vehicles 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FARMASI LIMITED

Registered Number
15028672
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

FARMASI LIMITED
Company Information
for the period from 1 August 2024 to 31 December 2025

Directors | GULER, Mahmut
| TUNA, Emre

Registered Address | 32 Willoughby Road
| London
| N8 0JG

Registered Number | 15028672 (England and Wales)

FARMASI LIMITED
Balance Sheet as at
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Jul 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 1,043,157 |  |  |  | - |  |
Debtors |  | 574,794 |  |  |  | 2,084,810 |  |
Cash at bank and on hand |  | 749,174 |  |  |  | 485,821 |  |
|  | 2,367,125 |  |  |  | 2,570,631 |  |
Creditors amounts falling due within one year | 4 | (1,202,858) |  |  |  | (2,080,893) |  |
Net current assets (liabilities) |  |  |  | 1,164,267 |  |  |  | 489,738
Total assets less current liabilities |  |  |  | 1,164,267 |  |  |  | 489,738
Net assets |  |  |  | 1,164,267 |  |  |  | 489,738
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 1,164,267 |  |  |  | 489,738
Shareholders' funds |  |  |  | 1,164,267 |  |  |  | 489,738

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 May 2026, and are signed on its behalf by:
TUNA, Emre Director Registered Company No. 15028672

FARMASI LIMITED
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 1

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 1,043,157 |  | -
| Total | 1,043,157 |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 383,334 |  | 1,211,212
| Taxation and social security | 640,525 |  | 642,103
| Accrued liabilities and deferred income | 178,999 |  | 227,578
| Total | 1,202,858 |  | 2,080,893