2025-01-01 2025-12-31 2025-12-31 false 07166638 The Pharmacy Consultancy Limited 2026-05-14 false iso4217:GBP xbrli:pure 07166638 2024-12-31 07166638 2025-12-31 07166638 2025-01-01 2025-12-31 07166638 2023-12-31 07166638 2024-12-31 07166638 2024-01-01 2024-12-31 07166638 bus:SmallEntities 2025-01-01 2025-12-31 07166638 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07166638 bus:FullAccounts 2025-01-01 2025-12-31 07166638 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07166638 core:WithinOneYear 2025-12-31 07166638 core:AfterOneYear 2025-12-31 07166638 core:WithinOneYear 2024-12-31 07166638 core:AfterOneYear 2024-12-31 07166638 core:ShareCapital 2025-12-31 07166638 core:SharePremium 2025-12-31 07166638 core:RevaluationReserve 2025-12-31 07166638 core:OtherReservesSubtotal 2025-12-31 07166638 core:RetainedEarningsAccumulatedLosses 2025-12-31 07166638 core:ShareCapital 2024-12-31 07166638 core:SharePremium 2024-12-31 07166638 core:RevaluationReserve 2024-12-31 07166638 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The Pharmacy Consultancy Limited

Registered Number
07166638
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

The Pharmacy Consultancy Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Mr KA Nichols
| Mrs S Nichols

Registered Address | The Stables
| Church Walk
| Daventry
| NN11 4BL

Registered Number | 07166638 (England and Wales)

The Pharmacy Consultancy Limited
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 839 |  |  |  | 471
|  |  |  | 839 |  |  |  | 471
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 7,595 |  |  |  | 30,160 |  |
Debtors |  | 385 |  |  |  | 369 |  |
Cash at bank and on hand |  | 13,455 |  |  |  | - |  |
|  | 21,435 |  |  |  | 30,529 |  |
Creditors amounts falling due within one year | 5 | (9,267) |  |  |  | (9,092) |  |
Net current assets (liabilities) |  |  |  | 12,168 |  |  |  | 21,437
Total assets less current liabilities |  |  |  | 13,007 |  |  |  | 21,908
Provisions for liabilities |  |  |  | (210) |  |  |  | (118)
Net assets |  |  |  | 12,797 |  |  |  | 21,790
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 11,797 |  |  |  | 20,790
Shareholders' funds |  |  |  | 12,797 |  |  |  | 21,790

- 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 14 May 2026, and are signed on its behalf by:
Mr KA Nichols Director
Mrs S Nichols Director Registered Company No. 07166638

The Pharmacy Consultancy Limited
Notes to the Financial Statements
for the year 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 33.33

| 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. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

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

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

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 4,334 |  | 4,206 |  | 8,540
| Additions | - |  | 877 |  | 877
| Disposals | (4,334) |  | (3,883) |  | (8,217)
| At 31 December 25 | - |  | 1,200 |  | 1,200
| Depreciation and impairment
| At 01 January 25 | 4,024 |  | 4,045 |  | 8,069
| Charge for year | 61 |  | 199 |  | 260
| On disposals | (4,085) |  | (3,883) |  | (7,968)
| At 31 December 25 | - |  | 361 |  | 361
| Net book value
| At 31 December 25 | - |  | 839 |  | 839
| At 31 December 24 | 310 |  | 161 |  | 471

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 7,595 |  | 30,160
| Total | 7,595 |  | 30,160

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 703 |  | 553
| Bank borrowings and overdrafts | 1,206 |  | 3,404
| Taxation and social security | 5,958 |  | 3,735
| Accrued liabilities and deferred income | 1,400 |  | 1,400
| Total | 9,267 |  | 9,092