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Registered number: 04795839
Abell Chemist Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Saymur Accountants Ltd
Abell Chemist Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Abell Chemist Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04795839

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 278,780
Tangible Assets | 5 |  | - |  | 55,310
Investments | 6 |  | 600,000 |  | -
|  |  | 600,000 |  | 334,090
CURRENT ASSETS
Stocks | 7 | - |  | 77,502 |
Debtors | 8 | 111,749 |  | 202,542 |
Cash at bank and in hand |  | 33,702 |  | 141,320 |
|  | 145,451 |  | 421,364 |
Creditors: Amounts Falling Due Within One Year | 9 | (372,001 ) |  | (581,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (226,550 ) |  | (160,077 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 373,450 |  | 174,013
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (12,672 ) |  | (344,535 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,921 ) |  | (15,921 )
NET ASSETS/(LIABILITIES) |  |  | 344,857 |  | (186,443 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 344,855 |  | (186,445 )
SHAREHOLDERS' FUNDS |  |  | 344,857 |  | (186,443)

Page 1
Page 2
Abell Chemist Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Shabbir Kassam Director
25/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Abell Chemist Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Abell Chemist Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04795839 . The registered office is Metroline House, 118-122 College Road, Harrow, HA1 1BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | over the life of the lease
Fixtures & Fittings | 25% reducing balance basis

Page 3
Page 4
Abell Chemist Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 1,009,536
Disposals | (278,780 )
As at 30 June 2025 | 730,756
Amortisation
As at 1 July 2024 | 730,756
As at 30 June 2025 | 730,756
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | 278,780

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 July 2024 | 100 | 135,205 | 135,305
Disposals | - | (55,310 ) | (55,310 )
As at 30 June 2025 | 100 | 79,895 | 79,995
Depreciation
As at 1 July 2024 | 100 | 79,895 | 79,995
As at 30 June 2025 | 100 | 79,895 | 79,995

...CONTINUED
Page 4
Page 5
Abell Chemist Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | - | - | -
As at 1 July 2024 | - | 55,310 | 55,310

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | -
Additions | 600,000
As at 30 June 2025 | 600,000
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 600,000
As at 1 July 2024 | -

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 77,502

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 158,432
Other debtors | 59,935 |  | 13,744
VAT | 49,814 |  | 28,240
Directors' loan accounts | 2,000 |  | 2,000
| 111,749 |  | 202,416
Due after more than one year
Other taxes and social security | - |  | 126
| 111,749 |  | 202,542

Page 5
Page 6
Abell Chemist Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 187,417
Corporation tax | 9,677 |  | 33,329
Other taxes and social security | 22,952 |  | 59,313
Net wages | - |  | 51,725
Other creditors | 138,055 |  | 138,055
Accruals and deferred income | 13,496 |  | 11,096
Directors' loan accounts | 187,821 |  | 100,506
| 372,001 |  | 581,441

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 319,863
Other creditors | 12,672 |  | 24,672
| 12,672 |  | 344,535

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6