IRIS Accounts Production v26.1.0.640 09581582 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09581582 2024-07-31 09581582 2025-07-31 09581582 2024-08-01 2025-07-31 09581582 2023-07-31 09581582 2023-08-01 2024-07-31 09581582 2024-07-31 09581582 ns15:EnglandWales 2024-08-01 2025-07-31 09581582 ns14:PoundSterling 2024-08-01 2025-07-31 09581582 ns10:Director1 2024-08-01 2025-07-31 09581582 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09581582 ns10:SmallEntities 2024-08-01 2025-07-31 09581582 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09581582 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09581582 ns10:FullAccounts 2024-08-01 2025-07-31 09581582 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 09581582 ns10:Director2 2024-08-01 2025-07-31 09581582 ns10:RegisteredOffice 2024-08-01 2025-07-31 09581582 ns5:CurrentFinancialInstruments 2025-07-31 09581582 ns5:CurrentFinancialInstruments 2024-07-31 09581582 ns5:Non-currentFinancialInstruments 2025-07-31 09581582 ns5:Non-currentFinancialInstruments 2024-07-31 09581582 ns5:ShareCapital 2025-07-31 09581582 ns5:ShareCapital 2024-07-31 09581582 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 09581582 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 09581582 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-07-31 09581582 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-07-31 09581582 ns10:OrdinaryShareClass1 2025-07-31 09581582 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 09581582 ns5:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 09581582 ns5:RetainedEarningsAccumulatedLosses 2025-07-31

REGISTERED NUMBER: 09581582 (England and Wales)

PHARMAPOINT UK LTD

Unaudited Financial Statements for the Year Ended 31 July 2025

| PHARMAPOINT UK LTD (REGISTERED NUMBER: 09581582) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PHARMAPOINT UK LTD |

Company Information

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Mrs S G Khanna

| B U Gor

| REGISTERED OFFICE: | Lotus House

| 227 Preston Road

| Wembley

| Middlesex

| HA9 8NF

| BUSINESS ADDRESS: | 30 Hatfeild Mead

| Morden

| Surrey

| SM4 5PE

| REGISTERED NUMBER: | 09581582 (England and Wales)

| ACCOUNTANTS: | Millennium Professional Services (UK) Limited

| Lotus House

| 227 Preston Road

| Wembley

| Middlesex

| HA9 8NF

| PHARMAPOINT UK LTD (REGISTERED NUMBER: 09581582) |

Balance Sheet

31 JULY 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 743,077 |  | 719,949 |  |

Debtors | 4 | 535,290 |  | 499,814 |  |

Cash at bank | 67,855 |  | 64,147 |  |

1,346,222 |  | 1,283,910 |  |

CREDITORS

Amounts falling due within one year | 5 | 623,992 |  | 629,544 |  |

NET CURRENT ASSETS | 722,230 |  | 654,366 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 722,230 |  | 654,366 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 8,334 |  | 18,074 |  |

NET ASSETS | 713,896 |  | 636,292 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 713,796 |  | 636,192 |  |

SHAREHOLDERS' FUNDS | 9 | 713,896 |  | 636,292 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Mrs S G Khanna - Director

| PHARMAPOINT UK LTD (REGISTERED NUMBER: 09581582) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Pharmapoint UK Ltd 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.

| 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 Income Statement, 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.

| PHARMAPOINT UK LTD (REGISTERED NUMBER: 09581582) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 459,756 |  | 424,314 |  |

| Other debtors | 75,500 |  | 75,500 |  |

| Directors' current accounts | 34 |  | - |  |

535,290 |  | 499,814 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 381,119 |  | 273,008 |  |

| Tax | 10,807 |  | 5,702 |  |

| Social security and other taxes | 25,925 |  | (293 | ) |

| VAT | 44,303 |  | 11,349 |  |

| Other creditors | 159,946 |  | 336,019 |  |

| Directors' current accounts | - |  | 3,617 |  |

| Accrued expenses | 1,892 |  | 142 |  |

623,992 |  | 629,544 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans more 5 yr by instal | 8,334 |  | 18,074 |  |

| PHARMAPOINT UK LTD (REGISTERED NUMBER: 09581582) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 8,334 |  | 18,074 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 100 | Ordinary | 1.00 | 100 |  | 100 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 August 2024 | 645,502 |  |

| Profit for the year | 68,294 |  |

| At 31 July 2025 | 713,796 |  |

9. | RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

| 31.7.25 |  | 31.7.24

£ | £ |

| Profit for the financial year | 68,294 |  | 18,061 |  |

| Opening shareholders fund | 9,310 |  | 618,231 |  |

| Net addition to shareholders' funds | 77,604 |  | 636,292 |  |

| Opening shareholders' funds | 636,292 |  | - |  |

| Closing shareholders' funds | 713,896 |  | 636,292 |  |