REGISTERED NUMBER: 14715068 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

A&R Pharma Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Lloyd-Jones

Miss A L Matthews

REGISTERED OFFICE:

P WJohn & Co

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

REGISTERED NUMBER:

14715068 (England and Wales)

ACCOUNTANTS:

P W John & Co

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

FIXED ASSETS

Intangible assets

4

105,000

119,000

Tangible assets

5

62,030

59,106

167,030

178,106

CURRENT ASSETS

Stocks

37,500

28,500

Debtors

6

109,224

110,238

Cash at bank

48,361

31,816

195,085

170,554

CREDITORS

Amounts falling due within one year

7

(126,977

)

(76,989

)

NET CURRENT ASSETS

68,108

93,565

TOTAL ASSETS LESS CURRENT LIABILITIES

235,138

271,671

CREDITORS

Amounts falling due after more than one year

8

(117,667

)

(213,399

)

NET ASSETS

117,471

58,272

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

116,471

57,272

117,471

58,272

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Miss A L Matthews - Director

J Lloyd-Jones - Director

1.	STATUTORY INFORMATION

A&R Pharma Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Due to the nature of pharmacy revenue, there is an element of estimation involved. There is also some variability in the initial recognition of pharmacy revenue, which is settled on the actual receipt of funds.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 20% on cost

Fixtures and fittings - 20% on cost

Freehold buildings - 2% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The tax currently payable is based on taxable profit for the year.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

140,000

AMORTISATION

At 1 April 2025

21,000

Charge for year

14,000

At 31 March 2026

35,000

NET BOOK VALUE

At 31 March 2026

105,000

At 31 March 2025

119,000

5.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

land and

Plant and

and

building

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2025

49,356

-

15,000

64,356

Additions

-

8,639

-

8,639

At 31 March 2026

49,356

8,639

15,000

72,995

DEPRECIATION

At 1 April 2025

750

-

4,500

5,250

Charge for year

987

1,728

3,000

5,715

At 31 March 2026

1,737

1,728

7,500

10,965

NET BOOK VALUE

At 31 March 2026

47,619

6,911

7,500

62,030

At 31 March 2025

48,606

-

10,500

59,106

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

91,340

88,885

Other debtors

17,884

21,353

109,224

110,238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

97,708

44,163

Taxation and social security

26,769

30,326

Other creditors

2,500

2,500

126,977

76,989

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

117,667

213,399

Other creditors relates to loans from related parties.

9.

RESERVES

Retained

earnings

£

At 1 April 2025

57,272

Profit for the year

75,299

Dividends

(16,100

)

At 31 March 2026

116,471