REGISTERED NUMBER: 09685506

Financial Statements

For The Year Ended 31 January 2026

for

EIMAN PHARMA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Khan

Mrs R Khan

SECRETARY:

M A Khan

REGISTERED OFFICE:

79 College Road

Harrow

Middlesex

HA1 1BD

REGISTERED NUMBER:

09685506

ACCOUNTANTS:

Ayman Tyler Associates

Accountants & Tax Advisers

79 College Road

Harrow

Middlesex

HA1 1BD

FIXED ASSETS

Tangible assets

4

14

477

Investments

5

750,000

-

750,014

477

CURRENT ASSETS

Debtors

6

17,734,751

16,726,685

Cash at bank

1,076,437

2,641,944

18,811,188

19,368,629

CREDITORS

Amounts falling due within one year

7

420,716

175,285

NET CURRENT ASSETS

18,390,472

19,193,344

TOTAL ASSETS LESS CURRENT LIABILITIES

19,140,486

19,193,821

CAPITAL AND RESERVES

Called up share capital

8

400

400

Retained earnings

19,140,086

19,193,421

SHAREHOLDERS' FUNDS

19,140,486

19,193,821

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.

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 20 April 2026 and were signed on its behalf by:

M A Khan - Director

1.	STATUTORY INFORMATION

EIMAN PHARMA LIMITED is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

1,402

DEPRECIATION

At 1 February 2025

925

Charge for year

463

At 31 January 2026

1,388

NET BOOK VALUE

At 31 January 2026

14

At 31 January 2025

477

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

750,000

At 31 January 2026

750,000

NET BOOK VALUE

At 31 January 2026

750,000

On 1st December 2025, the company acquired 111,112 Ordinary shares in Unicorn Pharma Limited representing a 10% holding for £750,000.

6.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Trade debtors

744,863

-

Other debtors

5,675,335

2,723,035

6,420,198

2,723,035

31.1.26

31.1.25

£

£

Amounts falling due after more than one year:

Other debtors

11,314,553

14,003,650

Aggregate amounts

17,734,751

16,726,685

Other debtors balance due within 1 year includes £499,500 loaned to Wave Pharma Ltd, £3,382,025 loaned to Eiman Investments Ltd, £250,000 to P Ramachandran, £400,000 to T Ramachandran, £700,000 to Everest Pharma Ltd, £300,010 to P Singh, £25,000 to S Juttla, £68,800 to H M Akram & £50,000 to Mahashiv Ltd.

Other Debtors balance of amounts due more than 1year refers to an amount of £11,314,553 of ascertainable deferred consideration to be received on an earn out basis over the next 2 years..

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

4,500

-

Taxation and social security

55,898

-

Other creditors

360,318

175,285

420,716

175,285

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

400

Ordinary

1

400

400

Full details of shareholders are as follows:

132 Ordinary shares held by Mohammad Arsalaan Khan

132 Ordinary shares held by Romana Khan

132 Ordinary shares held by Maaira Khan

4 Ordinary shares held by Wavepharma Limited