REGISTERED NUMBER: 13828575 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Lloyd Jones Pharma Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Williams

J Lloyd-Jones

REGISTERED OFFICE:

P W John & Co

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

REGISTERED NUMBER:

13828575 (England and Wales)

ACCOUNTANTS:

P W John & Co

Parkview

23 Wadham Street

Weston-super-Mare

Somerset

BS23 1JZ

FIXED ASSETS

Intangible assets

4

82,920

96,740

Tangible assets

5

5,313

7,911

Investments

6

60,000

110,000

148,233

214,651

CURRENT ASSETS

Stocks

37,500

32,671

Debtors

7

229,961

229,240

Cash at bank and in hand

106,020

86,943

373,481

348,854

CREDITORS

Amounts falling due within one year

8

(190,830

)

(196,802

)

NET CURRENT ASSETS

182,651

152,052

TOTAL ASSETS LESS CURRENT LIABILITIES

330,884

366,703

CREDITORS

Amounts falling due after more than one year

9

-

(50,000

)

NET ASSETS

330,884

316,703

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

10

329,884

315,703

330,884

316,703

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 15 June 2026 and were signed on its behalf by:

D J Williams - Director

J Lloyd-Jones - Director

1.	STATUTORY INFORMATION

Lloyd Jones Pharma Limited 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 2022, 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.

Fixtures and fittings - 20% on cost

Computer equipment - 20% 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 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

138,200

AMORTISATION

At 1 April 2025

41,460

Charge for year

13,820

At 31 March 2026

55,280

NET BOOK VALUE

At 31 March 2026

82,920

At 31 March 2025

96,740

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

14,604

1,332

15,936

Additions

737

-

737

At 31 March 2026

15,341

1,332

16,673

DEPRECIATION

At 1 April 2025

7,759

266

8,025

Charge for year

3,068

267

3,335

At 31 March 2026

10,827

533

11,360

NET BOOK VALUE

At 31 March 2026

4,514

799

5,313

At 31 March 2025

6,845

1,066

7,911

6.	FIXED ASSET INVESTMENTS

Loans to

associates

£

At 1 April 2025

110,000

Repayment in year

(50,000

)

At 31 March 2026

60,000

Relates to loans to A&R Pharma Ltd.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

207,511

207,366

Other debtors

22,450

21,874

229,961

229,240

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

147,483

139,803

Taxation and social security

43,347

56,999

190,830

196,802

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

-

50,000

Other creditors relates to loans from related parties.

10.

RESERVES

Retained

earnings

£

At 1 April 2025

315,703

Profit for the year

103,755

Dividends

(89,574

)

At 31 March 2026

329,884