1 October 2024 v2026.25.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP014689392024-10-012025-09-29014689392025-09-29014689392024-09-3001468939core:WithinOneYear2025-09-2901468939core:WithinOneYear2024-09-3001468939core:AfterOneYear2025-09-2901468939core:AfterOneYear2024-09-3001468939core:ShareCapital2025-09-2901468939core:ShareCapital2024-09-3001468939core:RetainedEarningsAccumulatedLosses2025-09-2901468939core:RetainedEarningsAccumulatedLosses2024-09-3001468939bus:Director12024-10-012025-09-2901468939bus:RegisteredOffice2024-10-012025-09-2901468939core:LandBuildings2024-10-012025-09-2901468939core:PlantMachinery2024-10-012025-09-2901468939core:FurnitureFittings2024-10-012025-09-29014689392023-10-012024-09-3001468939core:LandBuildings2024-10-0101468939core:PlantMachinery2024-10-01014689392024-10-0101468939core:LandBuildings2025-09-2901468939core:PlantMachinery2025-09-2901468939core:LandBuildings2024-09-3001468939core:PlantMachinery2024-09-3001468939core:BetweenOneFiveYears2025-09-2901468939core:BetweenOneFiveYears2024-09-300146893912024-10-012025-09-2901468939countries:EnglandWales2024-10-012025-09-2901468939bus:AuditExemptWithAccountantsReport2024-10-012025-09-2901468939bus:PrivateLimitedCompanyLtd2024-10-012025-09-2901468939bus:SmallEntities2024-10-012025-09-2901468939bus:FullAccounts2024-10-012025-09-29
Company registration number:
01468939
ROHPHARM LIMITED
Unaudited Filleted Financial Statements for the year ended
29 September 2025
AccuPayTax IT Ltd
19 Wych Elm Road, Oadby, Leicester, Leicester, LE2 4EF, United Kingdom
ROHPHARM LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of ROHPHARM LIMITED
Year ended
29 September 2025
As described on the statement of financial position, the Board of Directors of
ROHPHARM LIMITED
are responsible for the preparation of the
financial statements
for the year ended
29 September 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
AccuPayTax IT Ltd
19 Wych Elm Road
Oadby
Leicester
Leicester
LE2 4EF
United Kingdom
Date:
22 June 2026
ROHPHARM LIMITED
Statement of Financial Position
29 September 2025
20252024
Note££
Fixed assets    
Tangible assets 5
16,978
 
8,404
 
Current assets    
Stocks
89,150
 
118,651
 
Debtors 6
268,909
 
145,055
 
Cash at bank and in hand
100,480
 
40,232
 
458,539
 
303,938
 
Creditors: amounts falling due within one year 7
(431,122
 )
(425,122
 )
Net current assets/(liabilities)
27,417
 
(121,184
 )
Total assets less current liabilities 44,395   (112,780 )
Creditors: amounts falling due after more than one year 8
(208,137
 )
(8,777
 )
Net liabilities
(163,742
 )
(121,557
 )
Capital and reserves    
Called up share capital
10,000
 
10,000
 
Profit and loss account
(173,742
 )
(131,557
 )
Shareholders deficit
(163,742
 )
(121,557
 )
For the year ending
29 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
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.
These
financial statements
were approved by the board of directors and authorised for issue on
23 June 2026
, and are signed on behalf of the board by:
Mr Farhan Abdulgafoor Moulana
Director
Company registration number:
01468939
ROHPHARM LIMITED
Notes to the Financial Statements
Year ended
29 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
149 Cranbrook Road
,
Ilford
,
Essex
,
IG1 4PU
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
over the lease term
Plant and machinery
25% straight line
Fixtures and fittings
25% reducing balance method

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was
11
(2024:
19
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 October 2024
55,205
 
214,987
 
270,192
 
Additions -  
14,350
 
14,350
 
At
29 September 2025
55,205
 
229,337
 
284,542
 
Depreciation      
At
1 October 2024
54,115
 
207,673
 
261,788
 
Charge
360
 
5,416
 
5,776
 
At
29 September 2025
54,475
 
213,089
 
267,564
 
Carrying amount      
At
29 September 2025
730
 
16,248
 
16,978
 
At 30 September 2024
1,090
 
7,314
 
8,404
 

6 Debtors

20252024
££
Trade debtors
785
 
20
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
45,000
  -  
Other debtors
223,124
 
145,035
 
268,909
 
145,055
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
8,615
 
10,289
 
Trade creditors
233,360
 
200,352
 
Taxation and social security
11,727
 
1,490
 
Other creditors
177,420
 
212,991
 
431,122
 
425,122
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
8,777
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
208,137
  -  
208,137
 
8,777
 

9 Operating leases

The company as lessee    
20252024
££
Later than 1 year and not later than 5 years
115,299
 
116,500