Acorah Software Products - Accounts Production 19.3.600 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14515192 Mr H I Chowdhary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14515192 2024-11-30 14515192 2025-11-30 14515192 2024-12-01 2025-11-30 14515192 frs-core:CurrentFinancialInstruments 2025-11-30 14515192 frs-core:Non-currentFinancialInstruments 2025-11-30 14515192 frs-core:ComputerEquipment 2025-11-30 14515192 frs-core:ComputerEquipment 2024-12-01 2025-11-30 14515192 frs-core:ComputerEquipment 2024-11-30 14515192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-11-30 14515192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-01 2025-11-30 14515192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-11-30 14515192 frs-core:FurnitureFittings 2025-11-30 14515192 frs-core:FurnitureFittings 2024-12-01 2025-11-30 14515192 frs-core:FurnitureFittings 2024-11-30 14515192 frs-core:NetGoodwill 2025-11-30 14515192 frs-core:NetGoodwill 2024-12-01 2025-11-30 14515192 frs-core:NetGoodwill 2024-11-30 14515192 frs-core:MotorVehicles 2025-11-30 14515192 frs-core:MotorVehicles 2024-12-01 2025-11-30 14515192 frs-core:MotorVehicles 2024-11-30 14515192 frs-core:ShareCapital 2025-11-30 14515192 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14515192 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14515192 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14515192 frs-bus:SmallEntities 2024-12-01 2025-11-30 14515192 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14515192 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14515192 frs-bus:Director1 2024-12-01 2025-11-30 14515192 frs-countries:EnglandWales 2024-12-01 2025-11-30 14515192 2023-11-30 14515192 2024-11-30 14515192 2023-12-01 2024-11-30 14515192 frs-core:CurrentFinancialInstruments 2024-11-30 14515192 frs-core:Non-currentFinancialInstruments 2024-11-30 14515192 frs-core:ShareCapital 2024-11-30 14515192 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14515192
Pharmht Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Pharmht Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Pharmht Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14515192

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 351,051 |  | 401,200
Tangible Assets | 5 |  | 21,479 |  | 13,994
|  |  | 372,530 |  | 415,194
CURRENT ASSETS
Stocks | 6 | 90,000 |  | 60,000 |
Debtors | 7 | 28,568 |  | 21,418 |
Cash at bank and in hand |  | 99,525 |  | 57,377 |
|  | 218,093 |  | 138,795 |
Creditors: Amounts Falling Due Within One Year | 8 | (376,129 ) |  | (343,207 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (158,036 ) |  | (204,412 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 214,494 |  | 210,782
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (305,203 ) |  | (343,877 )
NET LIABILITIES |  |  | (90,709 ) |  | (133,095 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (90,809 ) |  | (133,195 )
SHAREHOLDERS' FUNDS |  |  | (90,709) |  | (133,095)

Page 1
Page 2
Pharmht Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr H I Chowdhary Director
26/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pharmht Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Pharmht Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14515192 . The registered office is Solent Pharmacy, 9 St. James Road, Southampton, SO15 5FB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised once goods have been delivered.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademarks. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on Cost
Computer Equipment | 33% on Cost

2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 8)
12 8
Page 3
Page 4
Pharmht Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 501,321 | 170 | 501,491
As at 30 November 2025 | 501,321 | 170 | 501,491
Amortisation
As at 1 December 2024 | 100,264 | 27 | 100,291
Provided during the period | 50,132 | 17 | 50,149
As at 30 November 2025 | 150,396 | 44 | 150,440
Net Book Value
As at 30 November 2025 | 350,925 | 126 | 351,051
As at 1 December 2024 | 401,057 | 143 | 401,200

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | - | 21,733 | 2,702 | 24,435
Additions | 14,205 | 2,250 | 1,111 | 17,566
As at 30 November 2025 | 14,205 | 23,983 | 3,813 | 42,001
Depreciation
As at 1 December 2024 | - | 10,336 | 105 | 10,441
Provided during the period | 2,979 | 5,937 | 1,165 | 10,081
As at 30 November 2025 | 2,979 | 16,273 | 1,270 | 20,522
Net Book Value
As at 30 November 2025 | 11,226 | 7,710 | 2,543 | 21,479
As at 1 December 2024 | - | 11,397 | 2,597 | 13,994

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 90,000 |  | 60,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 1,297 |  | 1,297
Other debtors | 27,271 |  | 20,121
| 28,568 |  | 21,418

Page 4
Page 5
Pharmht Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 173,447 |  | 122,484
Bank loans and overdrafts | 27,666 |  | 27,666
Amounts owed to group undertakings | 18,455 |  | 24,855
Other creditors | 156,561 |  | 168,202
| 376,129 |  | 343,207

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 305,203 |  | 343,877

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
As at the year-end, PharmHT Ltd owed balances of £18,455 (2024: £24,855) to Pharmsolutions Ltd. Mr.T. Amin is a Director and Shareholder of both Company's.
Page 5