REGISTERED NUMBER: 04163487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

HODGSON PHARMACY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr D C Patel

Mr A D Patel

SECRETARY:

Mr D C Patel

REGISTERED OFFICE:

59 Station Road

Longfield

Kent

DA3 7QA

REGISTERED NUMBER:

04163487 (England and Wales)

BANKERS:

National Westminster Bank plc

12 High Street

Dartford

Kent

DA1 1DD

FIXED ASSETS

Intangible assets

4

925

-

Tangible assets

5

165,554

199,836

166,479

199,836

CURRENT ASSETS

Stocks

106,669

98,381

Debtors

6

76,814

74,053

Cash at bank and in hand

392,657

347,327

576,140

519,761

CREDITORS

Amounts falling due within one year

7

286,020

302,534

NET CURRENT ASSETS

290,120

217,227

TOTAL ASSETS LESS CURRENT LIABILITIES

456,599

417,063

CREDITORS

Amounts falling due after more than one year

8

(63,683

)

(79,089

)

PROVISIONS FOR LIABILITIES

(47,000

)

(47,000

)

NET ASSETS

345,916

290,974

CAPITAL AND RESERVES

Called up share capital

9

20,000

20,000

Retained earnings

325,916

270,974

SHAREHOLDERS' FUNDS

345,916

290,974

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 13th August 2026 and were signed on its behalf by:

Mr D C Patel - Director

1.	STATUTORY INFORMATION

Hodgson Pharmacy Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04163487 and registered office address is 59 Station Road, Longfield, Kent, DA3 7QA.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

15% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Reclassification/transfer

28,621

At 30th April 2026

28,621

AMORTISATION

Charge for year

926

Reclassification/transfer

26,770

At 30th April 2026

27,696

NET BOOK VALUE

At 30th April 2026

925

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st May 2025

29,286

644,034

673,320

Additions

-

8,288

8,288

Reclassification/transfer

-

(28,621

)

(28,621

)

At 30th April 2026

29,286

623,701

652,987

DEPRECIATION

At 1st May 2025

25,190

448,294

473,484

Charge for year

614

40,105

40,719

Reclassification/transfer

-

(26,770

)

(26,770

)

At 30th April 2026

25,804

461,629

487,433

NET BOOK VALUE

At 30th April 2026

3,482

162,072

165,554

At 30th April 2025

4,096

195,740

199,836

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st May 2025

and 30th April 2026

112,776

DEPRECIATION

At 1st May 2025

28,193

Charge for year

21,055

At 30th April 2026

49,248

NET BOOK VALUE

At 30th April 2026

63,528

At 30th April 2025

84,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

46,376

45,785

Other debtors

30,438

28,268

76,814

74,053

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

15,401

14,668

Trade creditors

194,381

236,893

Taxation and social security

48,559

22,541

Other creditors

27,679

28,432

286,020

302,534

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

63,683

79,089

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20,000

Ordinary shares

£1

20,000

20,000

10.	RELATED PARTY DISCLOSURES

The company paid £12,000 (2025: £12,000) as rent to Mr D.C. Patel. A further amount of £12,000 was paid to DCP Properties Ltd. An amount of £1,695. (2025: £1,695 ) was due to Mr D C Patel at the year end.

11.	ULTIMATE CONTROLLING PARTY

The company was under the control of the director and majority shareholder, Mr D.C. Patel throughout the current year and previous period.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hodgson Pharmacy Limited for the year ended 30th April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hodgson Pharmacy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hodgson Pharmacy Limited and state those matters that we have agreed to state to the Board of Directors of Hodgson Pharmacy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hodgson Pharmacy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hodgson Pharmacy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hodgson Pharmacy Limited. You consider that Hodgson Pharmacy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hodgson Pharmacy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Date: .............................................