Lisa Tan Pharma Consulting Limited

Registered number

07185445

Filleted Accounts

31 March 2026

Lisa Tan Pharma Consulting Limited
Registered number:		07185445
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		36,408			48,718
Investments	5		111,306			-
			147,714			48,718

Current assets
Debtors	6	55,199			35,391
Cash at bank and in hand		896,950			963,355
		952,149			998,746

Creditors: amounts falling due within one year	7	(50,180)			(64,098)

Net current assets			901,969			934,648

Total assets less current liabilities			1,049,683			983,366


Provisions for liabilities			(9,101)			(12,178)


Net assets			1,040,582			971,188

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,040,482			971,088

Shareholders' funds			1,040,582			971,188

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs E F Tan
Director
Approved by the board on 7 August 2026

Lisa Tan Pharma Consulting Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles			25%
	Fixtures, fittings and equipment			20% - 33%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Taxation					2026		2025
£							£

	Corporation tax					34,964		49,167
	Deferred tax					(3,077)		4,225
						31,887		53,392


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2025			30,983		53,791		84,774
	Disposals			(5,509)		-		(5,509)
	At 31 March 2026			25,474		53,791		79,265

	Depreciation
	At 1 April 2025			12,523		23,533		36,056
	Charge for the year			4,745		7,565		12,310
	On disposals			(5,509)		-		(5,509)
	At 31 March 2026			11,759		31,098		42,857

	Net book value
	At 31 March 2026			13,715		22,693		36,408
	At 31 March 2025			18,460		30,258		48,718


5	Investments

Other
investments
£
	Cost
	Additions							244,522
	Disposals							(138,067)
	Revaluation							4,851

	At 31 March 2026							111,306


6	Debtors					2026		2025
£							£

	Trade debtors					15,120		15,058
	Other debtors					40,079		20,333
						55,199		35,391


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					49,160		63,119
	Other creditors					1,020		979
						50,180		64,098


8	Loans to directors
B/fwd			Paid		Repaid		C/fwd
£			£		£		£

	Directors loan account E Tan	222		12,442		(2,694)		9,970
	Directors loan account K Tan	-		10,000				10,000
		222		22,442		(2,694)		19,970

	Interest has been charged at a rate of 3.75% on the directors loan. The balance outstanding at the end of the year has been repaid within 9 months after the year end.

9	Related party transactions

	The company loaned £20,000 to Melanie Verdejo Properties Limited, this loan is interest free and is repayable once the company has sufficient funds. The amount outstanding at the year end is £20,000 (2025:£20,000).


10	Other information

	Lisa Tan Pharma Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	ntrust Accountancy Ltd, Ground Floor, Suite 6
	LDH House
	Parsons Green
	St Ives
	PE27 4AA