Alphadrugs Limited

Alphadrugs Limited
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Alphadrugs Limited Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of Alphadrugs Limited for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alphadrugs Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Alphadrugs Limited, as a body, in accordance with the terms of our engagement letter dated 27 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Alphadrugs Limited and state those matters that we have agreed to state to the Board of Directors of Alphadrugs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alphadrugs Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Alphadrugs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alphadrugs Limited. You consider that Alphadrugs 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 accounts of Alphadrugs 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 accounts 30 November 2025. .................................................... Martin Morrison & Co Limited Unit 43 The Coach House 66-70 Bourne Road Bexley DA5 1LU 27 August 2026 1

Alphadrugs Limited
Accountants' Report
For the year ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of Alphadrugs Limited for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alphadrugs Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Alphadrugs Limited, as a body, in accordance with the terms of our engagement letter dated 27 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Alphadrugs Limited and state those matters that we have agreed to state to the Board of Directors of Alphadrugs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alphadrugs Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Alphadrugs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alphadrugs Limited. You consider that Alphadrugs 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 accounts of Alphadrugs 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 accounts
30 November 2025.

....................................................
Martin Morrison & Co Limited
Unit 43 The Coach House
66-70 Bourne Road
Bexley
DA5 1LU
27 August 2026

1

Alphadrugs Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	175,815	193,396
Tangible fixed assets	4	1	10,000
		175,816	203,396
Current assets
Stocks		14,959	15,617
Debtors		30,439	21,350
Cash at bank and in hand		7,397	2,707
		52,795	39,674
Creditors: amount falling due within one year		(77,263)	(65,570)
Net current assets		(24,468)	(25,896)

Total assets less current liabilities		151,348	177,500
Creditors: amount falling due after more than one year		(189,318)	(217,416)
Net assets		(37,970)	(39,916)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(38,070)	(40,016)
Shareholders' funds		(37,970)	(39,916)

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 August 2026 and were signed by:

-------------------------------
Adewale Samuel Anigilaje
Director

2

Alphadrugs Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Alphadrugs Limited is a private company, limited by shares, registered in England and Wales, registration number 09856553, registration address 29 High Street, Kimbolton, Huntingdon, Cambridgeshire, PE28 0HB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of [20] years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	25% Straight Line
Fixtures and Fittings	25% Straight Line
Land and Buildings	10 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 3).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	351,627	351,627
Additions	-	-
Disposals	-	-
At 30 November 2025	351,627	351,627
Amortisation
At 01 December 2024	158,231	158,231
Charge for year	17,581	17,581
On disposals	-	-
At 30 November 2025	175,812	175,812
Net book values
At 30 November 2025	175,815	175,815
At 30 November 2024	193,396	193,396

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 December 2024	100,000	10,251	660	110,911
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 November 2025	100,000	10,251	660	110,911
Depreciation
At 01 December 2024	90,000	10,252	659	100,911
Charge for year	9,999	-	-	9,999
On disposals	-	-	-	-
At 30 November 2025	99,999	10,252	659	110,910
Net book values
Closing balance as at 30 November 2025	1	(1)	1	1
Opening balance as at 01 December 2024	10,000	(1)	1	10,000

3

Registered Number: 09856553
England and Wales
ALPHADRUGS LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025