1 30/10/2024 31/10/2025 2025-10-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-10-30 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:EUR 16049933 2024-10-30 2025-10-31 16049933 2025-10-31 16049933 2024-10-29 16049933 bus:LeadAgentIfApplicable 2024-10-30 2025-10-31 16049933 bus:Director1 2024-10-30 2025-10-31 16049933 core:WithinOneYear 2025-10-31 16049933 core:ShareCapital 2025-10-31 16049933 core:RetainedEarningsAccumulatedLosses 2025-10-31 16049933 bus:SmallEntities 2024-10-30 2025-10-31 16049933 bus:AuditExempt-NoAccountantsReport 2024-10-30 2025-10-31 16049933 bus:SmallCompaniesRegimeForAccounts 2024-10-30 2025-10-31 16049933 bus:PrivateLimitedCompanyLtd 2024-10-30 2025-10-31 16049933 bus:AbridgedAccounts 2024-10-30 2025-10-31
Company registration number: 16049933
Sonipharma UK Limited
Unaudited filleted abridged financial statements
31 October 2025
Sonipharma UK Limited
Contents
Directors and other information
Abridged statement of financial position
Notes to the financial statements
Sonipharma UK Limited
Directors and other information
Directors M Bakhtarova
Company number 16049933
Business address 8 Mackintosh Lanes,
Homerton
London
United Kingdom
E9 6AB
Accountants Alpha Omega Group Limited
1 Kings Avenue
Winchmore Hill
London
N21 3NA
Sonipharma UK Limited
Abridged statement of financial position
31 October 2025
31/10/25
Note € €
Current assets
Debtors 743,150
Cash at bank and in hand 3,833
_______
746,983
Creditors: amounts falling due
within one year ( 724,426)
_______
Net current assets 22,557
_______
Total assets less current liabilities 22,557
_______
Net assets 22,557
_______
Capital and reserves
Called up share capital 1,153
Profit and loss account 21,404
_______
Shareholders funds 22,557
_______
For the period ending 31 October 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 period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current period ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:
M Bakhtarova
Director
Company registration number: 16049933
Sonipharma UK Limited
Notes to the financial statements
Period ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in . The address of the registered office is 8 Mackintosh Lanes, Homerton, London, United Kingdom, E9 6AB. . The principal activity of the company during the year was the wholesale distribution of pharmaceutical products.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in euro, which is the presentation and functional currency of the entity. The following accounting policies have been applied consistently throughout the year.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.Revisions to accounting estimates are recognised in the period in which the estimates is revised here the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods. The preparation of the financial statements requires the director to make judgements, estimates and assumptions that affect the reported amounts. The most significant judgements and areas of estimation uncertainty relate to the assessment of the recoverability of trade receivables and the company's going concern assessment.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue is recognised when the significant risks and rewards of ownership of the goods have transferred to the customer, the amount of revenue can be measured reliably, and it is probable that the economic benefits will flow to the company.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Controlling party
The controlling party of the company is the director, M Bakhtarova .