Company No: 04515253 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	Prakash Patel
	Rajendra Chhotabhai Patel

SECRETARY

Rajendra Chhotabhai Patel

REGISTERED OFFICE	27 New Dover Road
	Canterbury
	Kent
	CT1 3DN
	United Kingdom

COMPANY NUMBER

04515253 (England and Wales)

ACCOUNTANT	Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors	5	323,930		482,042
Cash at bank and in hand		336,812		328,435
		660,742		810,477
Creditors: amounts falling due within one year	6	( 139,647)		( 296,221)
Net current assets		521,095		514,256
Total assets less current liabilities		521,095		514,256
Net assets		521,095		514,256
Capital and reserves
Called-up share capital		100		100
Profit and loss account		520,995		514,156
Total shareholders' funds		521,095		514,256

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of P R Pharma Limited (registered number: 04515253) were approved and authorised for issue by the Board of Directors on 21 July 2026. They were signed on its behalf by:

Rajendra Chhotabhai Patel Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

P R Pharma Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

20 % reducing balance

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 September 2024	12,416		12,416
At 31 August 2025	12,416		12,416
Accumulated depreciation
At 01 September 2024	12,416		12,416
At 31 August 2025	12,416		12,416
Net book value
At 31 August 2025	0		0
At 31 August 2024	0		0

5. Debtors

	2025		2024
	£		£
Trade debtors	85,462		245,074
Other debtors	238,468		236,968
	323,930		482,042

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	117,607		280,200
Taxation and social security	7,355		5,490
Other creditors	14,685		10,531
	139,647		296,221

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
At the year end the company owed the Directors:	5,282		5,282