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REGISTERED NUMBER: 11765614 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2026

FOR

ABHRA LIMITED

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ABHRA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mr A J Bilton

| Ms H M Reid

| REGISTERED OFFICE: | Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

| REGISTERED NUMBER: | 11765614 (England and Wales)

| ACCOUNTANTS: | Honey Barrett Limited

| Chartered Accountants

| Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

BALANCE SHEET

31 JANUARY 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 | 1,333 |  | 2,386 |  |

CURRENT ASSETS

Debtors | 6 | 14,848 |  | 1,950 |  |

Cash at bank | 19,349 |  | 11,078 |  |

34,197 |  | 13,028 |  |

CREDITORS

Amounts falling due within one year | 7 | 30,533 |  | 14,715 |  |

NET CURRENT ASSETS/(LIABILITIES) | 3,664 |  | (1,687 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,997 |  | 699 |  |

PROVISIONS FOR LIABILITIES | 9 | 333 |  | 597 |  |

NET ASSETS | 4,664 |  | 102 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 4,564 |  | 2 |  |

SHAREHOLDERS' FUNDS | 4,664 |  | 102 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

BALANCE SHEET - continued

31 JANUARY 2026

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 20 May 2026 and were signed on its behalf by:

Ms H M Reid - Director

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Abhra 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Equipment | - | 25% on cost

| All assets are initially recorded at cost.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such on the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Leasing commitments

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

5. | TANGIBLE FIXED ASSETS

Fixtures |

and |

fittings | Equipment | Totals |

| £ | £ | £

| COST

| At 1 February 2025

| and 31 January 2026 | 2,485 |  | 3,167 |  | 5,652 |  |

| DEPRECIATION

| At 1 February 2025 | 1,437 |  | 1,829 |  | 3,266 |  |

| Charge for year | 262 |  | 791 |  | 1,053 |  |

| At 31 January 2026 | 1,699 |  | 2,620 |  | 4,319 |  |

| NET BOOK VALUE

| At 31 January 2026 | 786 |  | 547 |  | 1,333 |  |

| At 31 January 2025 | 1,048 |  | 1,338 |  | 2,386 |  |

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

2026 | 2025 |

| £ | £

| Trade debtors | 10,098 |  | - |  |

| Directors' current accounts | 10 |  | 1,950 |  |

| Prepayments and accrued income | 4,740 |  | - |  |

14,848 |  | 1,950 |  |

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

2026 | 2025 |

| £ | £

| Trade creditors | 108 |  | 108 |  |

| Corporation tax | 6,457 |  | 6,483 |  |

| PAYE and social security | 1,302 |  | 1,338 |  |

| VAT | 17,551 |  | 5,925 |  |

| Net wages payable | 4,042 |  | - |  |

| Accruals and deferred income | 1,073 |  | 861 |  |

30,533 |  | 14,715 |  |

| ABHRA LIMITED (REGISTERED NUMBER: 11765614) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

8. | LEASING AGREEMENTS

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

2026 | 2025 |

| £ | £

| Within one year | 2,759 |  | - |  |

| Between one and five years | 5,287 |  | - |  |

8,046 |  | - |  |

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 333 |  | 597 |  |

Deferred tax |

| £

| Balance at 1 February 2025 | 597 |  |

| Provided during year | (264 | ) |

| Balance at 31 January 2026 | 333 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 50 | A Ordinary | £1 | 50 |  | 50 |  |

| 50 | B Ordinary | £1 | 50 |  | 50 |  |

100 |  | 100 |  |