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Company Registration No. 09759742 (England and Wales)
B A Pharmassist Ltd Filleted accounts for the year ended 30 September 2025
B A Pharmassist Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B A Pharmassist Ltd Company Information for the year ended 30 September 2025
Director
Mr Belall-Ahmed Vohra
Company Number
09759742 (England and Wales)
Registered Office
16b Baden Road Leicester LE5 5PA
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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B A Pharmassist Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Investments
4
46,852
46,852
Current assets
Debtors
5
26,593
4,148
Cash at bank and in hand
50,876
29,063
77,469
33,211
Creditors: amounts falling due within one year
6
(70,992)
(41,733)
Net current assets/(liabilities)
6,477
(8,522)
Net assets
53,329
38,330
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
53,229
38,230
Shareholders' funds
53,329
38,330
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 June 2026 and were signed on its behalf by
Mr Belall-Ahmed Vohra Director Company Registration No. 09759742
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B A Pharmassist Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
B A Pharmassist Ltd is a private company, limited by shares, registered in England and Wales, registration number 09759742. The registered office is 16b Baden Road, Leicester, LE5 5PA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
4
Investments
Other investments
£
Valuation at 1 October 2024
46,852
Valuation at 30 September 2025
46,852
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B A Pharmassist Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
93
186
Amounts due from group undertakings etc.
16,500
-
Other debtors
-
3,962
16,593
4,148
Amounts falling due after more than one year
Amounts due from group undertakings etc.
10,000
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
6,258
-
Loans from directors
64,009
41,033
Accruals
725
700
70,992
41,733
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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