REGISTERED NUMBER: 14742542 (England and Wales)

H&S PHARMACY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D A Hicks

Miss E L Shanahan

REGISTERED OFFICE:

197-199 Caerleon Road

Newport

NP19 7HA

REGISTERED NUMBER:

14742542 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Investments

4

1,685,860

1,341,177

CURRENT ASSETS

Debtors

5

-

10,328

Cash at bank

12,892

12,555

12,892

22,883

CREDITORS

Amounts falling due within one year

6

502,694

149,054

NET CURRENT LIABILITIES

(489,802

)

(126,171

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,196,058

1,215,006

CREDITORS

Amounts falling due after more than one year

7

1,147,269

1,214,113

NET ASSETS

48,789

893

CAPITAL AND RESERVES

Called up share capital

8

2

-

Retained earnings

48,787

893

SHAREHOLDERS' FUNDS

48,789

893

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 20th May 2026 and were signed on its behalf by:

Mr D A Hicks - Director

Miss E L Shanahan - Director

1.	STATUTORY INFORMATION

H&S Pharmacy 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st September 2024

1,341,177

Additions

344,683

At 31st August 2025

1,685,860

NET BOOK VALUE

At 31st August 2025

1,685,860

At 31st August 2024

1,341,177

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

10,328

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

37,798

37,798

Amounts owed to group undertakings

401,642

-

Other creditors

63,254

111,256

502,694

149,054

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

964,269

1,006,113

Other creditors

183,000

208,000

1,147,269

1,214,113

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

-