REGISTERED NUMBER: 06972917 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PHARMA BIO SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Seyed-Safi

REGISTERED OFFICE:

10 Titian Road

Hove

East Sussex

BN3 5QS

REGISTERED NUMBER:

06972917 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit 5, Riverside Business Centre

Brighton Road

Shoreham-by-sea

West Sussex

BN43 6RE

FIXED ASSETS

Tangible assets

4

1,207

1,610

Investments

5

178,901

41,636

180,108

43,246

CURRENT ASSETS

Debtors

6

442,595

13,364

Cash at bank

603,082

658,454

1,045,677

671,818

CREDITORS

Amounts falling due within one year

7

610,421

292,460

NET CURRENT ASSETS

435,256

379,358

TOTAL ASSETS LESS CURRENT LIABILITIES

615,364

422,604

PROVISIONS FOR LIABILITIES

10,782

306

NET ASSETS

604,582

422,298

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Revaluation reserve

9

31,438

-

Retained earnings

572,144

421,298

SHAREHOLDERS' FUNDS

604,582

422,298

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 director acknowledges his 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 director and authorised for issue on 17 August 2026 and were signed by:

S J Seyed-Safi - Director

1.	STATUTORY INFORMATION

Pharma Bio Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

7,822

DEPRECIATION

At 1 April 2025

6,212

Charge for year

403

At 31 March 2026

6,615

NET BOOK VALUE

At 31 March 2026

1,207

At 31 March 2025

1,610

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 April 2025

41,636

Additions

108,200

Disposals

(12,853

)

Revaluations

41,918

At 31 March 2026

178,901

NET BOOK VALUE

At 31 March 2026

178,901

At 31 March 2025

41,636

Cost or valuation at 31 March 2026 is represented by:

Listed

investments

£

Valuation in 2026

41,918

Cost

136,983

178,901

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

442,421

13,364

VAT

174

-

442,595

13,364

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

61,092

22,101

Social security and other taxes

225

-

Directors' current accounts

169,794

57,079

Accruals and deferred income

377,960

211,980

Accrued expenses

1,350

1,300

610,421

292,460

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1,000

Ordinary

1

1,000

1,000

9.

RESERVES

Revaluation

reserve

£

Transfer between reserves

31,438

At 31 March 2026

31,438