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Company Registration No. 12522745 (England and Wales)
ORAAPHARMA LTD Unaudited accounts for the year ended 31 December 2025
ORAAPHARMA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ORAAPHARMA LTD Company Information for the year ended 31 December 2025
Director
Mr Ayman Abdelrazek Marwan Dawaba
Company Number
12522745 (England and Wales)
Registered Office
UNIT H LUTON UNIT H ABBEYGATE BUSINESS C HITCHIN ROAD LUTON BEDFORDSHIRE LU2 0ER ENGLAND
Accountants
Fabaci Financial Ltd 30 Ebbett Court Victoria Road London W3 6BW
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ORAAPHARMA LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
8,154
Current assets
Debtors
5
98
14,294
Cash at bank and in hand
396
15,617
494
29,911
Creditors: amounts falling due within one year
6
(609)
(356,852)
Net current liabilities
(115)
(326,941)
Net liabilities
(115)
(318,787)
Capital and reserves
Called up share capital
7
100
100
Capital contribution reserve
359,908
-
Profit and loss account
(360,123)
(318,887)
Shareholders' funds
(115)
(318,787)
For the year ending 31 December 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 3 July 2026 and were signed on its behalf by
Mr Ayman Abdelrazek Marwan Dawaba Director Company Registration No. 12522745
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ORAAPHARMA LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
ORAAPHARMA LTD is a private company, limited by shares, registered in England and Wales, registration number 12522745. The registered office is UNIT H LUTON UNIT H ABBEYGATE BUSINESS C, HITCHIN ROAD, LUTON, BEDFORDSHIRE, LU2 0ER, ENGLAND.
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 GBP sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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ORAAPHARMA LTD Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
1,607
11,787
3,744
17,138
Disposals
(1,607)
(11,787)
(3,744)
(17,138)
At 31 December 2025
-
-
-
-
Depreciation
At 1 January 2025
882
6,482
1,620
8,984
On disposals
(882)
(6,482)
(1,620)
(8,984)
At 31 December 2025
-
-
-
-
Net book value
At 31 December 2025
-
-
-
-
At 31 December 2024
725
5,305
2,124
8,154
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
98
-
Trade debtors
-
3,157
Accrued income and prepayments
-
11,137
98
14,294
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
54
Trade creditors
-
20,018
Taxes and social security
109
1,193
Loans from directors
-
333,287
Accruals
500
2,300
609
356,852
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: 5).
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