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REGISTERED NUMBER: 07259684 (England and Wales)

Pharma Plus Medical Ltd

Unaudited Financial Statements

for the period

31st May 2024 to 29th November 2025

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Contents of the Financial Statements

for the period 31st May 2024 to 29th November 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 6

| Pharma Plus Medical Ltd |

Company Information

for the period 31st May 2024 to 29th November 2025

| Directors: | S N H Shah

| Mrs S P Shah

| Secretary: | S N H Shah

| Registered office: | 4 Abbey Meadows

| Morpeth

| Northumberland

| NE61 2BD

| Registered number: | 07259684 (England and Wales)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Balance Sheet

29th November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | - |  | 5,950 |  |

Current assets

Stocks | - |  | 40,000 |  |

Debtors | 5 | 92,132 |  | 480,643 |  |

Cash at bank | 80 |  | 79,687 |  |

92,212 |  | 600,330 |  |

Creditors

Amounts falling due within one year | 6 | 159,205 |  | 396,176 |  |

Net current (liabilities)/assets | (66,993 | ) | 204,154 |  |

Total assets less current liabilities | (66,993 | ) | 210,104 |  |

Creditors

Amounts falling due after more than one year | 7 | - |  | 68,345 |  |

Net (liabilities)/assets | (66,993 | ) | 141,759 |  |

Capital and reserves

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (67,993 | ) | 140,759 |  |

(66,993 | ) | 141,759 |  |

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Balance Sheet - continued

29th November 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th November 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 Statement of income and retained earnings has not been delivered.

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

S N H Shah - Director

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Notes to the Financial Statements

for the period 31st May 2024 to 29th November 2025

1. | Statutory information

| Pharma Plus Medical Ltd 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 for pharmacy goods and services, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer.

| Tangible fixed assets

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

| Motor vehicles | - | Straight line over 5 years

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Stocks

| Stock is valued at the lower of cost and estimated selling price less costs to sell and after making due allowance for obsolete and slow moving items.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - other loans, trade debtors, inter-company loans, trade creditors, accruals and directors' loans.

| Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), inter-company loans, trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Notes to the Financial Statements - continued

for the period 31st May 2024 to 29th November 2025

2. | Accounting policies - continued

| 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Employee benefits

| Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

| Going concern

| Due to operational and staffing issues the company has ceased trading. It is the intention of the director to have the company wound up once its affairs have been put in order.

3. | Employees and directors

| The average number of employees during the period was 11 (2024 - 9 ) .

4. | Tangible fixed assets

| Motor

| vehicles

£ |

| Cost

| At 31st May 2024 | 14,308 |  |

| Disposals | (14,308 | ) |

| At 29th November 2025 | - |  |

| Depreciation

| At 31st May 2024 | 8,358 |  |

| Charge for period | 2,100 |  |

| Eliminated on disposal | (10,458 | ) |

| At 29th November 2025 | - |  |

| Net book value

| At 29th November 2025 | - |  |

| At 30th May 2024 | 5,950 |  |

| Pharma Plus Medical Ltd (Registered number: 07259684) |

Notes to the Financial Statements - continued

for the period 31st May 2024 to 29th November 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 120,426 |  |

| Amounts owed by group undertakings | 3,912 |  | 3,912 |  |

| Other debtors | 88,220 |  | 356,305 |  |

92,132 |  | 480,643 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 71,435 |  |

| Trade creditors | 18,226 |  | 122,697 |  |

| Amounts owed to group undertakings | 61,767 |  | 61,057 |  |

| Taxation and social security | 77,112 |  | 98,590 |  |

| Other creditors | 2,100 |  | 42,397 |  |

159,205 |  | 396,176 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 68,345 |  |

8. | Directors' advances, credits and guarantees

| The following advances and credits to the director subsisted during the years ended 29th November 2025 and 30th May 2024:

|  | 2025 |  |  | 2024 |  |

| Director |  |

| Balance outstanding at start of year |  |  | 232,689 |  |  | - |  |

| Amounts advanced |  |  | - |  |  | 744,789 |  |

| Amount repaid |  |  | (232,689 | ) |  | (512,100 | ) |

|  | - |  |  | 232,689 |  |

| This loan is unsecured, interest has been charged at the official rates published by HMRC and it is repayable on demand.

9. | Ultimate controlling party

| Pharma Plus Medical Ltd is the wholy owned subsidiary of Health Hut Professionals Ltd a small company registered in England and Wales.