REGISTERED NUMBER: 09168935 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BUCKS PHARMACIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Nabi

M N Raza

REGISTERED OFFICE:

Uist House

14A Daws Hill Lane

High Wycombe

HP11 1PW

REGISTERED NUMBER:

09168935 (England and Wales)

ACCOUNTANTS:

Richmond Gatehouse LLP

Thames House

3 Wellington Street

London

SE18 6NY

FIXED ASSETS

Intangible assets

4

292,500

35,000

Tangible assets

5

22,877

3,619

Investments

6

75

75

315,452

38,694

CURRENT ASSETS

Stocks

71,400

54,300

Debtors

7

1,425,565

1,646,850

Cash at bank and in hand

190,026

27,897

1,686,991

1,729,047

CREDITORS

Amounts falling due within one year

8

(1,238,934

)

(888,327

)

NET CURRENT ASSETS

448,057

840,720

TOTAL ASSETS LESS CURRENT LIABILITIES

763,509

879,414

CREDITORS

Amounts falling due after more than one year

9

(542,070

)

(596,195

)

NET ASSETS

221,439

283,219

CAPITAL AND RESERVES

Called up share capital

10

1,851

1,851

Retained earnings

11

219,588

281,368

SHAREHOLDERS' FUNDS

221,439

283,219

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by:

M N Raza - Director

1.	STATUTORY INFORMATION

Bucks Pharmacies Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

350,000

Additions

325,000

At 31 August 2025

675,000

AMORTISATION

At 1 September 2024

315,000

Amortisation for year

67,500

At 31 August 2025

382,500

NET BOOK VALUE

At 31 August 2025

292,500

At 31 August 2024

35,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

41,558

1,717

43,275

Additions

25,000

2,070

27,070

At 31 August 2025

66,558

3,787

70,345

DEPRECIATION

At 1 September 2024

38,048

1,608

39,656

Charge for year

7,240

572

7,812

At 31 August 2025

45,288

2,180

47,468

NET BOOK VALUE

At 31 August 2025

21,270

1,607

22,877

At 31 August 2024

3,510

109

3,619

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

75

NET BOOK VALUE

At 31 August 2025

75

At 31 August 2024

75

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

150,501

8,261

Amounts owed by group undertakings

339,524

1,281,132

Other debtors

935,540

357,457

1,425,565

1,646,850

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

51,108

46,257

Trade creditors

269,463

78,188

Taxation and social security

12,921

182

Other creditors

905,442

763,700

1,238,934

888,327

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

542,070

596,195

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

185,100

Ordinary

£0.01

1,851

1,851

11.

RESERVES

Retained

earnings

£

At 1 September 2024

281,368

Deficit for the year

(31,780

)

Dividends

(30,000

)

At 31 August 2025

219,588

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024: £35,,000) were paid to Bucks Homes Limited.

As at the year end, the company is owed £175,297 (2024: £149,797) by Bucks Homes Limited, the parent company.

The company is owed £514,822 (2024: £1,430,929) by Koasta Limited, the subsidiary company.

The amount owing is interest free, with no security and is repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The controlling party is M N Raza.