PHARMHE (UK) LTD


Director	HE, Liang, Dr


Registered Address	Unit 3 Zephyr House
	Calleva Park
	Aldermaston
	RG7 8JN


Registered Number	08208059 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		53,690		59,089
			53,690		59,089
Current assets
Stocks		733,669		792,453
Debtors		725,339		383,045
Cash at bank and on hand		763,129		708,727
		2,222,137		1,884,225
Creditors amounts falling due within one year		(1,957,634)		(1,634,085)
Net current assets (liabilities)			264,503		250,140
Total assets less current liabilities			318,193		309,229
Creditors amounts falling due after one year			(155,385)		(155,385)
Net assets			162,808		153,844
Capital and reserves
Called up share capital			1,001		1,001
Profit and loss account			161,807		152,843
Shareholders' funds			162,808		153,844

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:

HE, Liang, Dr
Director
Registered Company No. 08208059

PHARMHE (UK) LTD

Notes to the Financial Statements
for the year ended 31 August 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Vehicles	8
	Office Equipment	3

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price less any associated costs to enable such sales to complete.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	73,858
	Additions	5,662
	At 31 August 25	79,520
	Depreciation and impairment
	At 01 September 24	14,769
	Charge for year	11,061
	At 31 August 25	25,830
	Net book value
	At 31 August 25	53,690
	At 31 August 24	59,089

4.	Related party transactions
	The company was under the control of Dr. Liang He throughout the current year. Dr. He is the managing director and majority shareholder. Transactions with director arose mainly business expenses paid on behalf of the company. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.