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REGISTERED NUMBER: 00916481 (England and Wales)

B Newton (Chemists) Limited

Unaudited Financial Statements for the Year Ended 31st August 2025

B Newton (Chemists) Limited (Registered number: 00916481)

Contents of the Financial Statements

for the year ended 31st August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

B Newton (Chemists) Limited

Company Information

for the year ended 31st August 2025

| DIRECTORS: | S N Hikmet

| Mrs B Hikmet

| REGISTERED OFFICE: | 727 - 729 High Road

| London

| United Kingdom

| N12 0BP

| REGISTERED NUMBER: | 00916481 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

B Newton (Chemists) Limited (Registered number: 00916481)

Balance Sheet

31st August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 57,660 |  | 34,352 |  |

CURRENT ASSETS

Stocks | 60,826 |  | 69,954 |  |

Debtors | 5 | 441,922 |  | 554,625 |  |

Cash at bank and in hand | 151,337 |  | 184,601 |  |

654,085 |  | 809,180 |  |

CREDITORS

Amounts falling due within one year | 6 | 185,857 |  | 287,529 |  |

NET CURRENT ASSETS | 468,228 |  | 521,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 525,888 |  | 556,003 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 23,985 |  | - |  |

NET ASSETS | 501,903 |  | 556,003 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 501,803 |  | 555,903 |  |

501,903 |  | 556,003 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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 18th August 2026 and were signed on its behalf by:

S N Hikmet - Director

B Newton (Chemists) Limited (Registered number: 00916481)

Notes to the Financial Statements

for the year ended 31st August 2025

1. | STATUTORY INFORMATION

| B Newton (Chemists) 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.

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover represents amounts earned in respect of prescription income, over the counter sales along with professional services income .Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax is rec and is recognised on sale of goods or the dispensing of a prescription in the period to which the revenue relates.

| Interest and other income

| Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

| Tangible fixed assets

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

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Plant and machinery - 25% on reducing balance

| Fixtures and fittings - 25% on reducing balance

| Motor vehicles - 25% straight line

| Stocks

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

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

B Newton (Chemists) Limited (Registered number: 00916481)

Notes to the Financial Statements - continued

for the year ended 31st August 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| 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.

| Hire purchase and leasing commitments

| 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 9 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st September 2024 | 144,977 |  | 261,237 |  | - |  | 406,214 |  |

| Additions | 287 |  | - |  | - |  | 287 |  |

| Reclassification/transfer | - |  | - |  | 52,085 |  | 52,085 |  |

| At 31st August 2025 | 145,264 |  | 261,237 |  | 52,085 |  | 458,586 |  |

| DEPRECIATION

| At 1st September 2024 | 140,148 |  | 231,714 |  | - |  | 371,862 |  |

| Charge for year | 1,279 |  | 7,381 |  | 6,996 |  | 15,656 |  |

| Reclassification/transfer | - |  | - |  | 13,408 |  | 13,408 |  |

| At 31st August 2025 | 141,427 |  | 239,095 |  | 20,404 |  | 400,926 |  |

| NET BOOK VALUE

| At 31st August 2025 | 3,837 |  | 22,142 |  | 31,681 |  | 57,660 |  |

| At 31st August 2024 | 4,829 |  | 29,523 |  | - |  | 34,352 |  |

B Newton (Chemists) Limited (Registered number: 00916481)

Notes to the Financial Statements - continued

for the year ended 31st August 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,607 |  | - |  |

| Other debtors | 438,315 |  | 554,625 |  |

441,922 |  | 554,625 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 3,217 |  | - |  |

| Trade creditors | 163,628 |  | 281,696 |  |

| Taxation and social security | 2,311 |  | 4,374 |  |

| Other creditors | 16,701 |  | 1,459 |  |

185,857 |  | 287,529 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 23,985 |  | - |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 27,202 |  | - |  |

| The hire purchase creditor is secured on specific assets.