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Registered number: 08302104 LIONWOOD PHARMACY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
LIONWOOD PHARMACY LIMITED REGISTERED NUMBER: 08302104 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 387,210 |  | 387,210
|  |  | 387,210 |  | 387,210
Current assets |  |  |  |  |
Cash at bank and in hand |  | 200 |  | 200 |
|  | 200 |  | 200 |
Creditors: amounts falling due within one year | 5 | (496,428) |  | (452,432) |
Net current liabilities |  |  | (496,228) |  | (452,232)
Total assets less current liabilities |  |  | (109,018) |  | (65,022)
Creditors: amounts falling due after more than one year | 6 |  | - |  | (37,500)
|  |  | (109,018) |  | (102,522)
Net assets excluding pension asset |  |  | (109,018) |  | (102,522)
Net liabilities |  |  | (109,018) |  | (102,522)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | (109,218) |  | (102,722)
|  |  | (109,018) |  | (102,522)
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LIONWOOD PHARMACY LIMITED REGISTERED NUMBER: 08302104 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr K V Ondhia
Director
Date: 20 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
LIONWOOD PHARMACY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Lionwood Pharmacy Limited is a private company, limited by share capital, incorporated in England and Wales under registration number 08302104. The registered office address of the company is Level 5A, Maple House, 149 Tottenham Court Road, London, W1T 7NF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the assumption that the company will have the continued financial support of the shareholders. The shareholders of the company have sufficient resources to finance the company as and when the need arises. The financial statements have been prepared on a going concern basis which is dependent on the financial support of the shareholders to ensure that the company will continue in operational existence for the foreseeable future.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
LIONWOOD PHARMACY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 387,210
| At 31 October 2025 | 387,210
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 37,500 | 50,000
| Amounts owed to group undertakings | 453,488 | 396,992
| Directors' loan account | 4,000 | 4,000
| Accruals | 1,440 | 1,440
|  | 496,428 | 452,432
| Secured loans Bank loans are secured by a fixed and floating charge over the assets of the company.
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 37,500
|  | - | 37,500
| Secured loans Bank loans are secured by a fixed and floating charge over the assets of the company.
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LIONWOOD PHARMACY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Controlling party
The company was the control of the directors Mr K V Ondhia and Mrs J K Ondhia by virtue of the fact that between them they own 100% of the issued share capital.
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