REGISTERED NUMBER: 06796032 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

PHARMA-CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T R Nawaz

Mr F H Qadir

REGISTERED OFFICE:

6 Knowle Green

Dore

South Yorkshire

S17 3AP

REGISTERED NUMBER:

06796032 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Intangible assets

4

434,197

358,639

Tangible assets

5

228,162

3,661

662,359

362,300

CURRENT ASSETS

Stocks

116,082

91,598

Debtors

6

282,843

274,947

Cash at bank

137,917

275,434

536,842

641,979

CREDITORS

Amounts falling due within one year

7

778,109

732,524

NET CURRENT LIABILITIES

(241,267

)

(90,545

)

TOTAL ASSETS LESS CURRENT LIABILITIES

421,092

271,755

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

420,892

271,555

SHAREHOLDERS' FUNDS

421,092

271,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2026 and were signed on its behalf by:

Mr T R Nawaz - Director

1.	STATUTORY INFORMATION

Pharma-Clinic 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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Nil depreciation

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

412,229

Additions

109,468

At 31 October 2025

521,697

AMORTISATION

At 1 November 2024

53,590

Charge for year

33,910

At 31 October 2025

87,500

NET BOOK VALUE

At 31 October 2025

434,197

At 31 October 2024

358,639

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

-

16,107

16,107

Additions

224,810

529

225,339

At 31 October 2025

224,810

16,636

241,446

DEPRECIATION

At 1 November 2024

-

12,446

12,446

Charge for year

-

838

838

At 31 October 2025

-

13,284

13,284

NET BOOK VALUE

At 31 October 2025

224,810

3,352

228,162

At 31 October 2024

-

3,661

3,661

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

240,222

213,909

Other debtors

42,621

61,038

282,843

274,947

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

380,969

272,983

Taxation and social security

71,233

51,050

Other creditors

325,907

408,491

778,109

732,524

8.	ULTIMATE CONTROLLING PARTY

The controlling party is directors acting in concert.