Conran Late Night Pharma Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08636528 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Conran Late Night Pharma Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

3,239

3,535

3,239

3,535

CURRENT ASSETS

Stocks

37,686

35,203

Debtors

6

123,568

171,479

Cash at bank and in hand

60,047

47,495

221,301

254,177

CREDITORS

Amounts falling due within one year

7

197,688

192,967

NET CURRENT ASSETS

23,613

61,210

TOTAL ASSETS LESS CURRENT LIABILITIES

26,852

64,745

PROVISIONS FOR LIABILITIES

810

884

NET ASSETS

26,042

63,861

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

26,032

63,851

SHAREHOLDERS' FUNDS

26,042

63,861

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr H F Chaudry - Director

1.	STATUTORY INFORMATION

Conran Late Night Pharma Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08636528

Registered office:

Spring Court

Spring Road

Hale

Altrincham

Cheshire

WA14 2UQ

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliable.

Goodwill

Goodwill, being the amount paid in connection with the aquisition of a business in 2013, has been amortised in full over its useful economic life.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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 Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

35,000

AMORTISATION

At 1 September 2024

and 31 August 2025

35,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 September 2024

975

18,646

4,346

23,967

Additions

-

1,123

At 31 August 2025

975

18,646

5,469

25,090

DEPRECIATION

At 1 September 2024

589

17,060

2,783

20,432

Charge for year

96

396

927

1,419

At 31 August 2025

685

17,456

3,710

21,851

NET BOOK VALUE

At 31 August 2025

290

1,190

1,759

3,239

At 31 August 2024

386

1,586

1,563

3,535

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

123,568

171,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

158,076

167,003

Taxation and social security

1,934

3,893

Other creditors

37,678

22,071

197,688

192,967

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

2,746

6,590

Between one and five years

-

2,197

2,746

8,787

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

Mr H F Chaudry

Balance outstanding at start of year

66,994

87,789

Amounts advanced

26,513

3,261

Amounts repaid

(62,304

)

(24,056

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

31,203

66,994

Dr K M Syed

Balance outstanding at start of year

260

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

260