FARSAN FARMA LIMITED


Director	VARAVIPOUR, Ehsan


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	10582025 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		444,976		444,976
			444,976		444,976
Current assets
Debtors		71,192		71,192
Cash at bank and on hand		100		100
		71,292		71,292
Creditors amounts falling due within one year	4	(252,109)		(172,032)
Net current assets (liabilities)			(180,817)		(100,740)
Total assets less current liabilities			264,159		344,236
Creditors amounts falling due after one year	5		(381,391)		(422,938)
Net assets			(117,232)		(78,702)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(117,332)		(78,802)
Shareholders' funds			(117,232)		(78,702)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 July 2026, and are signed on its behalf by:

VARAVIPOUR, Ehsan
Director
Registered Company No. 10582025

FARSAN FARMA LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 August 24	444,976	444,976
At 31 July 25	444,976	444,976
Net book value
At 31 July 25	444,976	444,976
At 31 July 24	444,976	444,976

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	65,692	65,692
Amounts owed to related parties	186,417	106,340
Total	252,109	172,032


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	381,391	422,938
Total	381,391	422,938

6.	Related party transactions
	At the yearend, the company owed £186,416 (2024: £106,340) to Pharmartel Ltd. The companies are related as Farsan Farma Ltd is the parent company of Pharmartel Ltd.