BrightAccountsProduction v1.0.0 v1.0.0 2025-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Other business support service activities not elsewhere classified 13 August 2026 0 0 08578849 2026-05-31 08578849 2025-05-31 08578849 2024-05-31 08578849 2025-06-01 2026-05-31 08578849 2024-06-01 2025-05-31 08578849 uk-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08578849 uk-curr:PoundSterling 2025-06-01 2026-05-31 08578849 uk-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08578849 uk-bus:FullAccounts 2025-06-01 2026-05-31 08578849 uk-core:ShareCapital 2026-05-31 08578849 uk-core:ShareCapital 2025-05-31 08578849 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-05-31 08578849 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 08578849 uk-bus:FRS102 2025-06-01 2026-05-31 08578849 uk-core:CurrentFinancialInstruments 2026-05-31 08578849 uk-core:CurrentFinancialInstruments 2025-05-31 08578849 uk-core:WithinOneYear 2026-05-31 08578849 uk-core:WithinOneYear 2025-05-31 08578849 2025-06-01 2026-05-31 08578849 uk-bus:Director1 2025-06-01 2026-05-31 08578849 uk-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 08578849

Phamar Limited

Unaudited Financial Statements

for the financial year ended 31 May 2026

Phamar Limited

Company Registration Number: 08578849

STATEMENT OF FINANCIAL POSITION

as at 31 May 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Current Assets

Debtors |  | 4 | - |  | (165,374)
Cash and cash equivalents |  |  | 2 |  | 2
|  |  | ───────── |  | ─────────
|  |  | 2 |  | (165,372)
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 5 | - |  | 165,374
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2 |  | 2
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 2 |  | 2
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 2 |  | 2
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 13 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Nicholas Jonathan Carter |  |  |  |  |
Director |  |  |  |  |

Phamar Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2026

1. | General Information
| Phamar Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 08578849. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. Other business support service activities not elsewhere classified The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

4. | Debtors | 2026 | 2025
|  | £ | £
| Amounts owed by group undertakings | - | (165,374)
|  | ═════════ | ═════════

5. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Amounts owed to group undertakings | - | (165,374)
|  | ═════════ | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 May 2026.

7. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.

8. | Group Reorganisation (Hive-Up) Adjustment
| Following completion of the reorganisation of the group, a dividend of £212,517 was received from the subsidiary Medalia Limited and paid to the company's parent undertaking.