Pharma.Direct (UK & Europe) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06701482

Pharma.Direct (UK & Europe) Limited

Filleted Unaudited Financial Statements

30 September 2025

Pharma.Direct (UK & Europe) Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	42,173		48,712

Creditors: amounts falling due within one year	5	9,089		8,945
		--------		--------
Net current assets			33,084	39,767
			--------	--------
Total assets less current liabilities			33,084	39,767

Creditors: amounts falling due after more than one year	6	22,838	28,741
		--------	--------
Net assets		10,246	11,026
		--------	--------

Pharma.Direct (UK & Europe) Limited

Statement of Financial Position (continued)

30 September 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	300	300
Profit and loss account	9,946	10,726
	--------	--------
Shareholders funds	10,246	11,026
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

Mr A Davis	Mr L Moynes
Director	Director

Company registration number: 06701482

Pharma.Direct (UK & Europe) Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, Bedfordshire, MK40 2NR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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 in 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.

4. Debtors

	2025	2024
	£	£
Other debtors	42,173	48,712
	--------	--------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,903	5,759
Other creditors	3,186	3,186
	-------	-------
	9,089	8,945
	-------	-------

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	22,838	28,741
	--------	--------