EngelPharma UK Limited
Registered number: | 06030321
Statement of Financial Position
as at 5 June 2026
Notes |  |  | 2026 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | - |  |  | 101
Current assets
Stocks |  |  | - |  |  | 2,232
Debtors | 4 |  | 733 |  |  | 353
Cash at bank and in hand |  |  | 1,234 |  |  | 1,553
|  |  | 1,967 |  |  | 4,138
Creditors: amounts falling due within one year | 5 |  | (2,200) |  |  | (1,791)
Net current (liabilities)/assets |  |  |  | (233) |  |  | 2,347
Net (liabilities)/assets |  |  |  | (233) |  |  | 2,448
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (235) |  |  | 2,446
Shareholder's funds |  |  |  | (233) |  |  | 2,448
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Z Vas
Director
Approved by the board on 15 July 2026

EngelPharma UK Limited
Notes to the Accounts
for the period from 1 January 2025 to 5 June 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
| Going concern
| The company ceased trading on 5 June 2026 and the financial statements have been prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the sale of goods and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% reducing balance
| Inventories
| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees and directors | 2026 |  | 2024
Number | Number
| Average number of directors and persons employed by the company |  | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 1,800
| Disposals | (1,800)
| At 5 June 2026 | -
| Depreciation
| At 1 January 2025 | 1,699
| On disposals | (1,699)
| At 5 June 2026 | -
| Net book value
| At 5 June 2026 | -
| At 31 December 2024 | 101
4 | Debtors | 2026 |  | 2024
£ | £
| Trade debtors | 594 |  | 223
| Other debtors | 139 |  | 130
|  |  |  |  |  | 733 |  | 353
5 | Creditors: amounts falling due within one year | 2026 |  | 2024
£ | £
| Trade creditors | 113 |  | -
| Accruals | 1,000 |  | 936
| Other creditors | 1,087 |  | 855
|  |  |  |  |  | 2,200 |  | 1,791
6 | Other information
| EngelPharma UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 269 Farnborough Road
| Farnborough
| Hampshire
| GU14 7LY

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